Close
Connecticut Income Tax Withholding and AdministrationGeneral Withholding Requirement: Connecticut income tax must be withheld from wages paid to resident and nonresident employees for services performed either within or without the state. However, if a nonresident employee files the appropriate exemption certificate (Form CT-W4NA, Employee's Withholding or Exemption Certificate — Nonresident Apportionment), an employer need only withhold income tax from wages paid services performed in the state. Employee Withholding Exemption Forms: Connecticut Form CT-W4 must be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings. Reciprocal Agreements: None. Administration: Department of Revenue Services Local Tax Jurisdictions: None. |