DRS: 12-740(c)-2, Records of employers and other persons required to file Connecticut informational returns

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications. 111 Phoenix Avenue. Enfield, CT 06082. colp@jud.state.ct.us Copies of DRS forms and publications are available at http://www.ct.gov/drs

Conn. Agencies Regs. § 12-740(c)-2.  Records of employers and other persons required to file Connecticut informational returns.

(a) Every employer or withholding agent, as defined for federal income tax withholding purposes, required under Part IX to deduct and withhold Connecticut income tax from the wages of employees, and every person who may be required to file Connecticut informational returns, shall keep all records pertinent to withholding of Connecticut income tax and Connecticut informational returns available for examination and inspection by the Department or its authorized representatives. Records with respect to Connecticut income tax withheld shall be retained for a period of four years after the due date of the tax return for the taxable period in which Connecticut income tax was withheld, or the date the Connecticut income tax withheld was paid over, whichever is later. Records with respect to Connecticut informational returns shall be retained for a period of four years after the due date of such returns.

(b) No particular form is prescribed for the keeping of records of employees and other persons required to file Connecticut informational returns. However, in the case of employers, the records should include the amounts and dates of all wage payments subject to Connecticut income tax, the names, addresses and occupations of employees receiving such payments, the periods of their employment, the periods for which they are paid by the employer while absent due to sickness or personal injuries and the amount and weekly rate of such payments, their social security account numbers, their income tax withholding exemption certificates, the employer’s identification number, record of Connecticut employer withholding returns and reports filed, and the dates and amounts of Connecticut income tax withholding payments made.

(c) For employees who are nonresident individuals performing services partly within and partly without Connecticut, employers shall keep all records pertinent to the allocation or apportionment used for Connecticut income tax withholding purposes.

(Effective November 18, 1994.)