Connecticut Withholding Tax Returns - CCHhr.cch.com/netnews/payroll/CT_GUIDE_FNC_tpg-140d... · 3/1/2017 · The following Connecticut withholding tax returns are new absolute position

The following Connecticut withholding tax returns are new absolute position forms for 2017. These forms do not have 2-D barcodes and they are not included in other 2-D barcodes.

• Form CT-941, Connecticut Quarterly Reconciliation of Withholding.

• Form CT-8109, Connecticut Withholding Tax Payment Form for Nonpayroll Amounts.

All 2017 withholding forms are required to be electronically fi led. Only taxpayers that receive a waiver from electronic fi ling from DRS may fi le a paper version of these forms. To request a waiver from the electronic fi ling requirement taxpayers must visit www.ct.gov/drs/TSCfi ling and complete Form DRS-EWVR, Electronic Filing and Payment Waiver Request.

State of ConnecticutDepartment of Revenue Services (Rev. 3/1/17)

Connecticut Withholding Tax ReturnsThird Party Software Vendor Specifi cations

TPG-140D

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I. Introduction .................................... Cover

II. Absolute Position Forms ....................... 3General Field Requirements ..................................... 3 Document Identifi cation Number (DIN) ......................... 3 Quick Reference (QR) Codes .......................................... 3 Target Mark Locations ..................................................... 4 Grids ................................................................................ 4 Font .................................................................................. 4 Alpha Characters ............................................................. 4 “Yes,” “No,” or Affi rm Entries ........................................ 4 Alpha Field Justifi cation .................................................. 4 Alpha Field Padding ........................................................ 5 Punctuation ...................................................................... 5 Money Format ................................................................. 5 Money Format Exception -- Form CT-8109 ..................... 5

Form CT-8109 Required Fields ............................. 6 Required to be Automatically-Populated Fields .............. 6 Checklist for fi ling your Connecticut return ..................... 6 Fields Required to Continue Completing Return ............ 6

Data Format Instructions:Form CT-8109 Absolute Position Form ............ 7

Form CT-8109, Page 1 ..................................................... 7

Form CT-941 Required Fields ............................... 8 Required to be Automatically-Populated Fields .............. 8 Checklist for fi ling your Connecticut return ..................... 8 Fields Required to Continue Completing Return ............ 8

Data Format Instructions:Form CT-941 Absolute Position Form .............. 9

Form CT-941, Page 1 ....................................................... 9

TABLE OF CONTENTS


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II. Absolute Position FormsGeneral Field RequirementsThe following requirements are critical to the successful processing of tax returns for the Connecticut Department of Revenue Services (DRS) and must be followed exactly.

Document Identifi cation Number

The Document Identifi cation Number (DIN) has been changed. A new formula is being used to create unique identifi cation numbers for each page of each form. In addition, we are now using a Quick Reference (QR) code scan bar as a DIN.The DIN occurs three times on each page. One DIN is in the new QR code located at the top of the page. The other two DINs are numeric and are located at the top and bottom of each scannable page of each form.The numeric DIN and QR DIN contain the same information and may be up to 19 characters long.The QR DIN is in the same location for all pages of all forms. The numeric DINs are in similar locations, but they can be different lengths.QR DIN for full page returns: Is 1/2” X 1/2” and the top, left corner is located at Row 6, Column 35;QR DIN for coupon returns: Is 1/2” X 1/2” and the top, left corner is located at Row 47, Column 31;Top Numeric DIN: Is located on Row 7 and varies from Column 17 to 30;Bottom Numeric DIN for full page returns: Is located on Row 62 and varies from Column 37 to 50; andBottom Numeric DIN for coupon returns: Is located on Row 62 and varies from Column 16 to 30.The numeric DINs must be printed in Courier 12 point, 10 pitch font, and surround by a minimum of 1/4” inch of white space. The QR DIN must also be surrounded by a minimum of 1/4” inch of white space.Each page has a unique number and the number assigned follows a set format. Use the correct DIN for each page. Each vendor has its own identifi cation number assigned by DRS. Do not use the DIN printed on the samples.The following is an example of the DIN format: 9410117V01XXXX = 941 / 01 / 17 / V / 01 / XXXX 941 = Form number; 01 = Month 17 = Year; V = Output source (V = vendor; W = website; or B = booklet); 01 = Page number; and XXXX = Software developer’s NACTP identifi cation number.

Quick Reference (QR) Codes

QR codes are 1/2” X 1/2”. Codes are plain text, static content (embed text into code “as-is”), foreground color is black, and they use a 21X21 array of data items.

QR Location for Full Page Returns Quick reference (QR) code document identifi ers on full page returns occur at the top of each scannable

page of the return (Rows 6, 7, and 8; Columns 35 through 39) and are unique to each page of each form. QR Location for Coupon Returns Quick reference (QR) code document identifi ers on coupon returns occur at the top of each coupon (Rows

47, 48, and 49; Columns 31 through 35) and are unique to each page of each form.


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Grids

Grids are industry standard 10 characters per inch by 6 rows per inch. The grids printed on the sample PDF forms are for reference only. Do not print grids on the actual taxpayer return.

Font

Use Courier 12 point, 10 pitch font for all data fi elds.

Alpha Characters

Use only UPPER CASE alpha characters. Do not use any lowercase characters.

Yes, No, or Affi rmative Entries

All fi eld entries for “Yes,” “No,” or to affi rm an answer must be marked with a “Y” or “N.” Do not mark fi elds with an “X.”

Alpha Field Justifi cation

All alpha fi elds (name, address, etc.) are left justifi ed.

Target Mark Locations

All target marks and data fi elds must be in absolute relative position to each other. This is critical to allow for automated systems to locate the data fi elds for processing. Placement must follow the specifi cations exactly. DRS provides sample PDF forms (with grids) for use to verify that data fi elds and target marks are properly placed.

All Pages (4 standard “corner” marks): Row 7, Column 11 and 12; Row 7, Column 74 and 75; Row 62, Column 11 and 12; and Row 62, Column 74 and 75.

CT-8109, Page 1: Row 47, Column 11 and 12; Row 47, Column 74 and 75; Row 51, Column 24; and Row 61, Column 41

CT-941, Page 1: Row 16, Column 46; Row 25, Column 51; and Row 46, Column 68


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Alpha Field Padding

Pad all alpha fi elds with spaces. (This is essential for making sure that the fi elds are in absolute relative position to each other.) Example: Printing the name JOHN Q SMITH JR. Incorrect spacing (no padding): JOHN Q SMITH JR Correct spacing (fi rst name is 15 characters, last name is 20 characters): JOHN Q SMITH JR

The only punctuation allowed in names is a dash. Apostrophes should be omitted. Example: Incorrect: O’BRIEN Correct: OBRIEN

Punctuation

The only punctuation allowed in address fi elds are dashes (-) and slashes (/).No dashes should be printed in Social Security Numbers (SSN), Employer Identifi cation Numbers (EIN), account numbers, phone numbers, and ZIP codes. (Dashes are hard-coded on forms.) These fi elds should not contain any dashes or other punctuation.

Money Format

Money fi elds use whole dollar amounts only. Do not include cents. Example: Incorrect: 42033.00 Correct: 42033

Money fi elds are right justifi ed and do not include decimal points, commas, or dollar signs ($).Money fi elds are fi lled with a zero (0) when no value is present. If zero, print 0 (zero). Do not leave blank.Negative amounts are signed with a dash (-). The negative sign is one character wide and no space should be between the negative sign and the number. Example: Incorrect: - 1234 Correct: -1234

Money Format Exception -- Form CT-8109

Use dollars and cents on Form CT-8109, Line 2. Enter the dollar amount to the left of the decimal and two-digit cents to the right of the decimal.


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Form CT-8109 Required FieldsThe following fi elds are required to be automatically populated or completed for taxpayers to continue fi ling, or must be completed in response to the selection of other fi elds.Required to be Automatically-Populated FieldsEach page of each form submitted to DRS must include the following automatically populated fi elds:1. Document Identifi cation Numbers - Three occurrences of the Document Identifi cation Number (DIN) must be on each page.

The QR Code and two DINs must be on each scannable page. (See Document Identifi cation Number and Quick Reference (QR) Code, on Page 3.)

2. In addition, the following Checklist for fi ling your Connecticut return must be included when hard copies of the form are printed. Taxpayers should not send the checklist to DRS with the return.

Do not send this sheet with your return.

Connectict withholding tax payments for nonpayroll amounts are required to be electronically fi led.Only taxpayers that receive a waiver from electronic fi ling from DRS may fi le a paper version of this form. To

request a waiver from the electronic fi ling requirement taxpayers must visit www.ct.gov/drs/TSCfi ling and complete Form DRS-EWVR, Electronic Filing and Payment Waiver Request.

Checklist for fi ling your Connecticut application for extension of time to fi le connecticut income tax return for individuals:1. You MUST be an annual fi ler or have applied for AND received a waiver from electronic fi ling from DRS. Be sure that the return is not printed on the back of this sheet.2. Verify that the address lines on the return are correct and proper abbreviations are used.3. Do not attempt to remove or modify the solid boxes that print out on your return. Altering target marks may affect

the processing of your return.4. Do not send “Draft” or “Unapproved” versions of your return. This will delay or stop the processing of your return.5. Do not make manual (hand written or typed) corrections to your return; this is a machine readable return. Changes

may only be made by reentering information in your software and re-printing the return.6. Do not use this return to change or amend previously fi led returns.7. Make check payable to: Commissioner of Revenue Services8. To ensure proper posting, write your SSN(s) (optional) and “2017 Form CT-8109” on your check.9. To mail your return, use the following address: Mail to: Department of Revenue Services

Sate of Connecticut PO Box 2931 Hartford CT 06104-2931

10. Verify that all fi elds print completely and legible before fi ling this return. If you fi nd any errors, do not make manual changes. Re-enter information in your software and re-print the return.


Fields Required to Continue Completing ReturnDuring the completion of Form CT-8109, the following fi elds must be fi lled before fi ling is allowed to continue:

FR = Field Row; FC = Field Column; FL = Field Length1. Page 1

a. Connecticut tax registration number (FR=52, FC=42, FL=13)b. Line 2, Connecticut tax withheld must be populated. (FR=56, FC=67, FL=10)


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Form CT-8109, Page 1 Field Field FieldField Name Row Column Length Formatting Notes

Name 55 11 30 Use all UPPER CASE. The only punctuation allowed is a dash. DO NOT INCLUDE apostrophes. Pad with spaces on the right.

Connecticut tax registration 55 45 13 Alphanumeric.number

FEIN 55 60 9 Numeric.

Year 55 72 4 Numeric.

Address 57 11 30 Use all UPPER CASE. Only punctuation allowed is slash (/) and dash (-). Use standard address and secondary unit USPS abbreviations.

Line 1, Quarter 57 64 1 Numeric. 1 for fi rst quarter (Jan. - Mar.), 2 for second quarter (Apr. - Jun.), 3 for third quarter (Jul. - Sep.), and 4 for fourth quarter (Oct. - Dec.) reporting period.

City 59 11 20 Use all UPPER CASE. Only punctuation allowed is a dash (-). Pad with spaces on the right.

State 59 33 2 Use all UPPER CASE. Standard U.S. State abbreviation as well as OC,AA,AP,AE

First fi ve digits of ZIP Code 59 37 5 Alphanumeric. For US addresses, must be 5-digit ZIP code.

Last four digits of ZIP Code 59 44 4 Alphanumeric. Last 4-digits of ZIP code.

Line 2 59 67 12 Use money format. Include cents. (See Money Format Exemption -- Form CT-8109, on Page 5.)

Data Format Instructions: Form CT-8109 Absolute Position Form


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Form CT-941 Required FieldsThe following fi elds are required to be automatically populated or completed for taxpayers to continue fi ling, or must be completed in response to the selection of other fi elds.Required to be Automatically-Populated FieldsEach page of each form submitted to DRS must include the following automatically populated fi elds:1. Document Identifi cation Numbers - Three occurrences of the Document Identifi cation Number (DIN) must be on each page.

The QR Code and two DINs must be on each scannable page. (See Document Identifi cation Number and Quick Reference (QR) Code, on Page 3.)

2. In addition, the following Checklist for fi ling your Connecticut return must be included when hard copies of the form are printed. Taxpayers should not send the checklist to DRS with the return.


Checklist for fi ling your Connecticut quarterly reconciliation of withholding tax return:1. Be sure that the return is not printed on the back of this sheet.2. Verify that the address lines on the return are correct and proper abbreviations are used.3. Do not attempt to remove or modify the solid boxes that print out on your return. Altering target marks may affect

the processing of your return.4. Do not send “Draft” or “Unapproved” versions of your return. This will delay or stop the processing of your return.5. Do not make manual (hand written or typed) corrections to your return; this is a machine readable return. Changes

may only be made by reentering information in your software and re-printing the return.6. Do not use this return to change or amend previously fi led returns.7. Make check payable to: Commissioner of Revenue Services8. To ensure proper posting, write your SSN(s) (optional) and “2017 Form CT-941” on your check.9. To mail your return, use the following address: Mail to: Department of Revenue Services

Sate of Connecticut PO Box 2931 Hartford CT 06104-2931

10. Verify that all fi elds print completely and legible before fi ling this return. If you fi nd any errors, do not make manual changes. Re-enter information in your software and re-print the return.


Fields Required to Continue Completing ReturnDuring the completion of Form CT-941, the following fi elds must be fi lled before fi ling is allowed to continue:


a. Connecticut tax registration number (FR=14, FC=61, FL=13)b. Reporting quarter (1, 2, 3, or 4) (FR=18, FC=61, FL=1)c. Line 11, Total amount due must be populated. (FR=39, FC=67, FL=9)

Fields Required Based on the Completion of Other FieldsDuring the completion of Form CT-941, the following fi elds must be fi lled before fi ling is allowed to continue:


a. If No longer have employees in Connecticut is Y (FR=20, FC=30, FL=1), then Date of last payroll must be completed. (FR=20, FC=43, FL=8)


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Form CT-941, Page 1 Field Field FieldField Name Row Column Length Formatting Notes

Name 14 11 40 Use all UPPER CASE. The only punctuation allowed is a dash. DO NOT INCLUDE apostrophes. Pad with spaces on the right.

Connecticut tax registration 14 61 13 Alphanumeric.number

Address 16 11 30 Use all UPPER CASE. Only punctuation allowed is slash (/) and dash (-). Use standard address and secondary unit USPS abbreviations.

FEIN 16 61 9 Numeric.

City 18 11 20 Use all UPPER CASE. Only punctuation allowed is a dash (-). Pad with spaces on the right.

State 18 33 2 Use all UPPER CASE. Standard U.S. State abbreviation as well as OC,AA,AP,AE

First fi ve digits of ZIP Code 18 37 5 Alphanumeric. For US addresses, must be 5-digit ZIP code.

Last four digits of ZIP Code 18 45 4 Alphanumeric. Last 4-digits of ZIP code.

Reporting quarter 18 61 1 Numeric. 1 for fi rst quarter, 2 for second quarter, 3 for third quarter, and 4 for fourth quarter reporting period.

No longer have employees in 20 30 1 Y or N. Use Y if taxpayer no longer has employees in Connecticut, N otherwise.Connecticut (Do NOT use X.)

Date of last payroll 20 43 8 MMDDYYYY Format.

Line 1 22 66 10 Use money format. (See Money Format, on Page 5.)







Line 8a 29 66 10 Use money format. (See Money Format, on Page 5.)

Line 8b 30 66 10 Use money format. (See Money Format, on Page 5.)




Line 10a 35 21 1 Y or N or blank. Use Y if Checking Account, use blank if amount due, use N (Checking account) if Savings Account or check. (Do NOT use X.)

Line 10a 35 27 1 Y or N or blank. Use Y if Checking Account, use blank if amount due, use N (Savings account) if Savings Account or check. (Do NOT use X.)

Line 10b 35 41 9 Bank routing number. All numeric, but leave blank if no direct deposit. (This is an ABA routing number and contains a check digit that can be validated.)

Line 10c 35 59 17 Account number. Left justify. Leave blank if no direct deposit.

Line 10d 37 42 1 Y or N. Use Y if refund is going to a bank account outside of the United States, use N otherwise. (Do NOT use X.)


Sec. 2, Line 1, Column A 43 29 10 Use money format. (See Money Format, on Page 5.)

Sec. 2, Line 1, Column B 43 41 10 Use money format. (See Money Format, on Page 5.)

Sec. 2, Line 1, Column C 43 53 10 Use money format. (See Money Format, on Page 5.)




Data Format Instructions: Form CT-941 Absolute Position Form


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Form CT-941, Page 1, continued Field Field FieldField Name Row Column Length Formatting Notes

















Date 56 49 8 MMDDYYYY Format.

Telephone number 59 49 10 Alphanumeric.

Documents

Connecticut Withholding Tax Returns - CCHhr.cch.com/netnews/payroll/CT_GUIDE_FNC_tpg-140d... · 3/1/2017 · The following Connecticut withholding tax returns are new absolute position