DRS: IP 2002(14), Connecticut Income Tax Withholding Tables For Single Filers Effective July 1, 2002

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Informational Publication has been modified and superseded by IP 2002(28)

IP 2002(14)

Connecticut Income Tax Withholding Tables For Single Filers Effective July 1, 2002


Purpose: To alert employers to new legislation that affects the 2002 Connecticut withholding tax for employees who checked Filing Status F on Form CT-W4, Employee’s Withholding or Exemption Certificate.  The new legislation delays a previously scheduled reduction in Connecticut income tax for single filers. Only employees who are single filers are eligible to check Filing Status F on Form CT-W4. 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.


Statutory Authority: Conn. Gen. Stat.  §§12-702 and 12-703, as amended by 2002 Conn. Pub. Acts 1, §§78 and 79 (May 9 Spec. Sess.).


Effective Date: July 1, 2002, and applicable to the 2002 calendar year.


New Exemptions, Credits, and Withholding Tables for Single Filers: The personal exemptions and credits effective July 1, 2002, for single filers are provided below.  The exemptions and credits are also reflected in the amounts shown in Column F of the 2002 Withholding Tax Tables for Single Filers (effective July 1, 2002). When calculating the withholding tax for single filers for pay periods after July 1, 2002, employers should not rely on the withholding tables (including exemption and credit tables) found in Informational Publication 2001(31), Connecticut Income Tax Withholding Tables Effective January 1, 2002.  Instead, employers must use the exemption and credit tables below and the withholding tables included in this publication (including “catch-up amounts”) for wages paid to employees who are single filers on or after July 1, 2002.


Certain Employees Unaffected by This Publication:  Employees who indicated on Form CT-W4 that they will file a 2002 Connecticut income tax return as married filing jointly (Filing Status A, C, or D), married filing separately (Filing Status A), head of household (Filing Status B), or meet the definition of a nonresident and have substantial other income (Filing Status D) are unaffected by the new exemptions, credits, and withholding tables (effective July 1, 2002).

Also, single filers whose annualized salary:

  • is below the threshold for Connecticut income tax withholding (less than $13,000) or

  • is above the amount at which the personal tax credits are available (more than $54,500)

are unaffected by the new exemptions, credits, and withholding tables (effective July 1, 2002)


 
SINGLE FILERS ONLY - TABLE A EXEMPTIONS
From July 1, 2002 - December 31, 2002
SINGLE FILERS ONLY - TABLE B TAX CREDITS
From July 1, 2002 - December 31, 2002
CONNECTICUT AGI CONNECTICUT AGI CONNECTICUT AGI
More Than Less Than
Or Equal To
Exemption More Than Less Than
Or Equal To
DECIMAL
AMOUNT
More Than Less Than
Or Equal To
DECIMAL
AMOUNT
$         0
$25,000
$26,000
$27,000
$28,000
$29,000
$30,000
$31,000
$32,000
$33,000
$34,000
$35,000
$36,000
$37,000
$25,000
$26,000
$27,000
$28,000
$29,000
$30,000
$31,000
$32,000
$33,000
$34,000
$35,000
$36,000
$37,000
and up
$12,500
$11,500
$10,500
$  9,500
$  8,500
$  7,500
$  6,500
$  5,500
$  4,500
$  3,500
$  2,500
$  1,500
$     500
$         0
$12,500
$15,600
$16,100
$16,600
$17,100
$17,600
$18,100
$18,600
$19,100
$20,800
$21,300
$21,800
$22,300
$26,000
$15,600
$16,100
$16,600
$17,100
$17,600
$18,100
$18,600
$19,100
$20,800
$21,300
$21,800
$22,300
$26,000
$26,500
.75
.70
.65
.60
.55
.50
.45
.40
.35
.30
.25
.20
.15
.14
$26,500
$27,000
$27,500
$28,000
$50,000
$50,500
$51,000
$51,500
$52,000
$52,500
$53,000
$53,500
$54,000
$54,500
$27,000
$27,500
$28,000
$50,000
$50,500
$51,000
$51,500
$52,000
$52,500
$53,000
$53,500
$54,000
$54,500
and up
.13
.12
.11
.10
.09
.08
.07
.06
.05
.04
.03
.02
.01
.00
Read all information carefully and refer to the Withholding Tables
 

Withholding Calculation Rules Changed For Employees Who Checked Filing Status F on Form CT-W4:  The withholding calculation rules outlined on Page 29 of Informational Publication 2000(11)are changed for employees who checked Filing Status F on Form CT-W4.  Employers must use the exemptions and credits on Page 1 of this publication in Steps 5 and 8 of the Withholding Calculation Rules and add a “catch-up amount” to Step 11.

By adding the “catch-up amount”, employers will insure that an employee who checked Filing Status F on Form CT-W4 will have the correct amount of Connecticut income tax withheld from his or her paycheck to compensate for the underwithholding during the first half of the 2002 calendar year (January 1, 2002 through June 30, 2002).

Before adding the “catch-up amount” to any previously elected additional withholding (if applicable), the employer must first multiply the “catch-up amount” by the number of pay periods that occurred on or after January 1, 2002, but prior to the implementation of the new withholding tables by the employer.  Then, the employer must divide this amount by the number of pay periods remaining in the calendar year.  The result must be added to any previously elected additional withholding requested by the employee on Form CT-W4, Line 2.


New Withholding Calculation Rules and Withholding Tables Effective January 1, 2003:  The Department of Revenue Services (DRS) will issue an Informational Publication containing the Connecticut Income Tax Withholding Tables (including exemption and credit tables) effective for the 2003 calendar year.  The publication will be available on or about December 1, 2002 (see Forms and Publications).

When calculating the withholding tax for single filers for pay periods after January 1, 2003, employers must use the Connecticut Income Tax Withholding Tables (including exemption and credit tables) for the 2003 calendar year and remove the “catch-up amount” from Step 11 of the Withholding Calculation Rules.


Related Forms and Publications:

  • Form CT-W4, Employee’s Withholding or Exemption Certificate
  • Informational Publication 2000(11), Connecticut Circular CT – Employer’s Tax Guide
  • Informational Publication 2002(1), Is My Connecticut Withholding Correct?

Effect on Other Documents: Informational Publication 2002(14), modifies and supersedes Informational Publication 2001(31).


Effect of This Document: An Informational Publication is a document issued by DRS that addresses frequently asked questions about a current 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 (in-state), 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 (in-state) and select Option 2 from a touch-tone phone.

IP 2002(14)
Withholding Tax
Withholding Tables
Issued: 8/8/2002