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Connecticut Free Printable  for 2024 Connecticut Connecticut Withholding Tax Payment Form for Nonpayroll Amounts

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Connecticut Withholding Tax Payment Form for Nonpayroll Amounts
Form CT-8109

Department of Revenue Services State of Connecticut (Rev. 12/23) 2024 Form CT-8109 Connecticut Income Tax Withholding Payment Form for Nonpayroll Amounts General Instructions Form CT-8109 must be filed and paid electronically. File this return and make payment electronically using myconneCT at portal.ct.gov/DRS-myconneCT. Electronic Filing Waiver Only taxpayers that receive a waiver from electronic filing from DRS may file a paper version of this form. To request a waiver from the electronic filing requirement visit portal.ct.gov/DRS and complete Form DRS‑EWVR, Electronic Filing and Payment Waiver Request. If you received a waiver from electronic filing and payment from DRS, make check payable to Commissioner of Revenue Services. Write your Connecticut Tax Registration Number and the calendar quarter to which the payment applies on your check. Mail the completed Form CT-8109 and payment to the following address: Department of Revenue Services State of Connecticut PO Box 2931 Hartford, CT 06104-2931 Complete this return in blue or black ink only. Do not use staples. Please note that each form is year specific. To prevent any delay in processing your return or payment, the correct year’s form must be submitted to DRS. All payers of nonpayroll amounts subject to Connecticut income tax withholding are required to withhold Connecticut income tax at the time payments of nonpayroll amounts are made. All withholding tax payments must be made electronically. Do not send this paper form to the Department of Revenue Services (DRS), unless you have been granted a waiver from DRS. See Electronic Filing Waiver, on this page. Do not file this form if no payment is due. See back of form for nonpayroll amounts subject to withholding. Requirement to File and Pay Electronically Withholding tax payments must be made electronically. Generally, a payment made electronically is a payment made by electronic funds transfer (EFT). Only taxpayers that receive a waiver from the electronic filing requirement may file paper withholding forms. See Electronic Filing Waiver, on this page. Use myconneCT to electronically file and pay the amount on Line 2. See myconneCT, on this page. Penalties Penalty for Failure to Pay Electronically The following graduated penalty amounts will apply if you fail to remit payments electronically: • First offense – 10% penalty on the amount of the required tax payment, but not more than $2,500; • Second offense – 10% penalty, but not more than $10,000; and • Third and subsequent offenses – 10% penalty. Late Payment Penalty The penalty for paying all or a portion of the tax late is 10% of the tax paid late. Payment Frequency and Due Dates Each calendar year DRS classifies payers for Connecticut income tax withholding purposes as a weekly, monthly, or quarterly remitter. Most new payers will be classified as quarterly remitters. The payment frequency is based on the payer’s reported withholding tax liability for the look-back calendar year. The lookback calendar year for calendar year 2024 is calendar year 2022. Form CT-8109 must be filed electronically unless certain conditions are met. Visit myconneCT at portal.ct.gov/DRS-myconneCT to file and pay electronically. Form CT-8109 Department of Revenue Services State of Connecticut Connecticut Income Tax Withholding Payment Form for Nonpayroll Amounts 8109 1223W 01 9999 (Rev. 12/23) Connecticut Tax Registration Number Federal Employer ID Number  Name This return MUST be filed electronically! Address (number and street)  PO Box DO NOT MAIL paper return to DRS. City, town, or post office Calendar year ending State 2024 1. Enter quarter (1, 2, 3, or 4). See instructions.  ZIP code 2. Connecticut tax withheld  • File electronically at portal.ct.gov/DRS-myconneCT. • Do not file Form CT-8109 if no payment is due. Visit us at portal.ct.gov/DRS for more information. . Weekly remitters must pay over Connecticut income tax withholding by electronic funds transfer on or before the Wednesday following the weekly period during which the nonpayroll amounts were paid. Monthly remitters must pay over Connecticut income tax withholding by electronic funds transfer on or before the fifteenth day of the month following the month during which the nonpayroll amounts were paid. Quarterly remitters must pay over Connecticut income tax withholding by electronic funds transfer on or before the last day of the month following the quarterly period during which the nonpayroll amounts were paid. If the due date falls on a Saturday, Sunday, or legal holiday, the return will be considered timely if filed by the next business day. Nonpayroll Amounts Subject to Connecticut Income Tax Withholding The following are Connecticut nonpayroll amounts subject to Connecticut income tax withholding:  Connecticut lottery winnings if reportable for federal income tax purposes whether or not federal income tax withholding is required;  Gambling winnings, other than Connecticut lottery winnings, if the payment is subject to federal income tax withholding and the payment is made to a resident, part-year resident, or someone receiving the payment on behalf of a resident;  Pension and annuity distributions if the recipient is a Connecticut resident;  Unemployment compensation payments if the recipient has requested Connecticut income tax withholding; and  Payments made to athletes or entertainers if the payments are not wages for federal income tax withholding purposes, but Connecticut income tax withholding is required. See Policy Statement 2018(1), Income Tax Withholding for Athletes or Entertainers. CT-8109 Back (Rev. 12/23) Line Instructions Enter the Connecticut Tax Registration Number, Federal Employer ID Number, name, and address. Line 1: Enter the number of the quarter to which this payment applies. Enter 1 for the 1st quarter (January 1 through March 31), 2 for the 2nd quarter (April 1 through June 30), 3 for the 3rd quarter (July 1 through September 30), or 4 for the 4th quarter (October 1 through December 31). If the tax liability was incurred during one quarter and paid to DRS in another quarter, enter the quarter in which the tax liability was incurred. For example, if the tax liability was incurred in March and paid to DRS in April, enter 1. Line 2: Enter total Connecticut income tax withheld from nonpayroll amounts.
Extracted from PDF file 2023-connecticut-form-ct-8109.pdf, last modified November 2023

More about the Connecticut Form CT-8109 Individual Income Tax TY 2023

Form CT-8109 is used to make income tax payments for those taxpayers who have a non-payroll amount that is subject to Income Tax withholding.

We last updated the Connecticut Withholding Tax Payment Form for Nonpayroll Amounts in February 2024, so this is the latest version of Form CT-8109, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT-8109 directly from TaxFormFinder. You can print other Connecticut tax forms here.


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Other Connecticut Individual Income Tax Forms:

TaxFormFinder has an additional 85 Connecticut income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form CT-1040 Connecticut Resident Income Tax Return
Tax Instruction Booklet Form CT-1040 Instruction Booklet
CT-1040NR/PY Instructions Tax Instruction Booklet: CT-1040 for Nonresidents/Part-Year Residents
Form CT-W4P Withholding Certificate for Pension or Annuity Payments
Form CT-1040NR-PY Nonresident/Part-Year Resident Tax Return

Download all CT tax forms View all 86 Connecticut Income Tax Forms


Form Sources:

Connecticut usually releases forms for the current tax year between January and April. We last updated Connecticut Form CT-8109 from the Department of Revenue Services in February 2024.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Connecticut Form CT-8109

We have a total of two past-year versions of Form CT-8109 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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