Connecticut Revenue Department Issues Employer’s Tax Guide on Income Tax Withholding Requirements

The Connecticut Department of Revenue Services (DRS) Dec. 22, 2022 issued an employer’s tax guide, effective Jan. 1, 2023, on withholding requirements, for individual income and corporate income tax purposes. The guide includes: 1) 2023 withholding calculation rules and withholding tables, which are unchanged from 2022; 2) electronic filing and payment requirements for income tax withholding; 3) instructions for employers on how to withhold income tax; 4) definitions of seasonal employers, household employers, and agricultural employers; and 5) Forms CT-W4, Employee’s Withholding Certificate, and CT-W4NA, Employee’s Withholding Certificate - Nonresident Apportionment. The guide replaces Informational Publication 2022(1). [Conn. Dep’t of ...