DRS: IP 2000(29), Connecticut Income Tax Withholding Tables Effective January 1, 2001

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Informational Publication has been superseded by IP 2001(31)

IP 2000(29)

Connecticut Income Tax Withholding Tables
Effective January 1, 2001


PURPOSE: To provide employers with the 2001 Connecticut income tax withholding tables for employees who checked Filing Status F on Form CT-W4, Employee’s Withholding or Exemption Certificate. Employers are advised to use the withholding tables in this publication, instead of the withholding tables provided in Informational Publication 2000(11), Connecticut Circular CT – Employer’s Tax Guide, for employees who checked Filing Status F on Form CT-W4. The withholding tables are not changing for employees who checked Filing Status A, B, C, or D on Form CT-W4 (although those tables are included in this publication for convenience).


EFFECTIVE DATE: This publication is effective for Connecticut income tax withholding on wages paid on or after January 1, 2001.


STATUTORY AUTHORITY: Conn. Gen. Stat. §§12-702 and 12-703, as amended by 1999 Conn. Pub. Acts 173, §§5 and 6, and 2000 Conn. Pub. Acts 174, §40.


BACKGROUND: For taxable years beginning on or after January 1, 2000, the Connecticut income tax rates imposed on the income of single filers are being reduced over an eight-year period. Single filers are those individuals who are required to file their federal and Connecticut income tax returns as "single" individuals and not as married individuals filing jointly or separately, heads of household, or qualifying widow(er)s. Employees who are single filers are instructed to check Filing Status F on Form CT-W4. Only single filers are eligible to check Filing Status F.

On July 1, 2000, the Department issued Informational Publication 2000(11) providing the reduced rate for employees who checked Filing Status F for the 2000 taxable year. Informational Publication 2000(11) explained that the withholding tables for employees who checked Filing Status F would be provided as an addendum for the next seven years, beginning with the 2001 taxable year. The withholding tables have not changed for employees who checked Filing Status A, B, C, or D on Form CT-W4, but those tables are included in this publication, as a convenience to new employers and to employers who may not have retained a copy of Informational Publication 2000(11).


Read all information carefully and refer to the Withholding Tables

NEW EXEMPTIONS AND CREDITS FOR EMPLOYEES CHECKING FILING STATUS F:

The 2001 exemptions and credits for employees who checked Filing Status F on Form CT-W4 (revised July, 2000) are provided on Page 1. These exemptions and credits are also reflected in the amounts shown in Column F of the 2001 Withholding Tax Tables. When calculating the withholding tax for employees who checked Filing Status F on Form CT-W4, employers should not rely on the withholding tables (including exemption and credit tables) found in Informational Publication 2000(11). Instead employers should use the exemption and credit tables on Page 1 and the withholding tables included in this publication for wages paid to those employees on or after January 1, 2001.


WITHHOLDING CALCULATION RULES ARE UNCHANGED:

The withholding calculation rules outlined on Page 29 of Informational Publication 2000(11) are not affected by this publication. Employers should continue to multiply the annualized taxable income in Step 6 by .03 to determine the initial withholding amount. For employees who checked Filing Status A, D, or F on Form CT-W4, if the amount from Step 6 is more than $10,000, multiply the excess over $10,000 by .045 and add $300; for employees who checked Filing Status B on Form CT-W4, if the amount from Step 6 is more than $16,000, multiply the excess over $16,000 by .045 and add $480; and for employees who checked Filing Status C on Form CT-W4, if the amount from Step 6 is more than $20,000, multiply the excess over $20,000 by .045 and add $600.


RELATED FORMS AND PUBLICATIONS: Form CT-W4, Employee’s Withholding or Exemption Certificate

IP 2000(11), Connecticut Circular CT – Employer’s Tax Guide

IP 2001(1), Is My Connecticut Withholding Correct?


EFFECT ON OTHER DOCUMENTS: Informational Publication 2000(29), modifies and supersedes in part the information provided in Informational Publication 2000(11).


EFFECT OF THIS DOCUMENT: An Informational Publication is a document that addresses frequently asked questions about a current Department position, policy or practice, usually in a less technical question and answer format.


FOR FURTHER INFORMATION: Please call DRS during business hours, Monday through Friday:

  • 1-800-382-9463 (toll-free within Connecticut), or
  • 860-297-5962 (from anywhere)

TTY, TDD, and Text Telephone users only may transmit inquiries 24 hours a day by calling 860-297-4911.


FORMS AND PUBLICATIONS: Forms and publications are available all day, seven days a week:

  • Internet: Preview and download forms and publications from the DRS Web site: http://www.ct.gov/drs
  • Telephone: Call 860-297-4753 (from anywhere), or 1-800-382-9463 (toll-free within Connecticut) and select Option 2 from a touch-tone phone.

IP 2000(29)
Withholding Tax
Withholding Tables
Issued: 12/13/2000