Schedule CT-1040WH: Connecticut Income Tax Withholding Supplemental Schedule (2024)
Connecticut · Connecticut DRS · Used for tax years 2024
Schedule CT-1040WH is a supplemental schedule for reporting 2024 Connecticut income tax withholding from Forms W-2, 1099, and Schedules CT K-1. It lists employer or payer identification numbers, applicable Connecticut income amounts, and withholding totals to carry to Form CT-104
Who files this form
Complete the 2024 Schedule CT-1040WH only if you have more than five Forms W-2, 1099, or Schedules CT K-1. Report only forms showing Connecticut income tax withheld.
If you file a joint return, include your spouse’s forms in the count of forms reported on this schedule.
What you'll need
Have your 2024 forms showing Connecticut income tax withholding ready, including your spouse’s forms if filing jointly. The schedule gives reporting directions for:
- Form W-2: Employer EIN from Box b, Connecticut wages from Box 16, and Connecticut tax withheld from Box 17.
- Form W-2G: Payer’s federal identification number, Connecticut gross winnings from Box 1, and Connecticut tax withheld from Box 15.
- Form 1099-MISC: Payer’s federal identification number, Connecticut income from Box 18, and Connecticut tax withheld from Box 16.
- Form 1099-NEC: Payer’s federal identification number, Connecticut income from Box 7, and Connecticut tax withheld from Box 5.
- Form 1099-R: Payer’s federal identification number, Connecticut distribution from Box 16, and Connecticut tax withheld from Box 14.
- Schedule CT K-1: Pass-through entity’s federal EIN and Connecticut income tax paid on your behalf from Part 3, Line 1.
You will also need your name and Social Security number, your spouse’s information for a joint return, and the Form CT-1040, CT-1040NR/PY, or CT-1040X to which you will attach this schedule.
How to file
- Use the 2024 schedule for the 2024 tax year. Complete it in blue or black ink.
- Enter your identifying information. On Line 1, enter the number of forms showing Connecticut withholding that you report on this schedule.
- On Line 2, enter each employer’s or payer’s nine-digit federal identification number in Column A, the applicable Connecticut income amount in Column B, and Connecticut tax withheld in Column C. For Schedule CT K-1, leave Column B blank, enter the amount from Part 3, Line 1 in Column C, and check the box to the left of Column C.
- Add Column C and enter the total on Line 3. Also enter it on Form CT-1040, Line 18f; Form CT-1040NR/PY, Line 20f; or Form CT-1040X, Line 70f, as applicable.
- Attach the schedule to the back of your Connecticut return and submit it to the Department of Revenue Services (DRS). Do not use staples.
If you have additional Forms W-2, W-2G, 1099, or Schedules CT K-1, create an identical schedule and attach it to the back of your return. The supplied text does not give a mailing address or e-file directions.
Common mistakes
- Using the wrong year’s schedule: The form warns that you must attach the correct year’s form to prevent processing delays.
- Reporting PE tax credits: Do not use this schedule to report them.
- Including federal or other states’ withholding: Column C is for Connecticut income tax withholding only.
- Entering income in Column B for Schedule CT K-1: Leave it blank and check the box to the left of Column C.
- Leaving out a spouse’s forms: For a joint return, include your spouse’s forms in the count reported on Line 1.
- Using staples or the wrong ink: Do not staple the schedule. Complete it in blue or black ink only.
Questions people ask
Do I complete this schedule if I have exactly five forms?
No. The schedule says to complete it only if you have more than five Forms W-2, 1099, or Schedules CT K-1.
Should I include a form with no Connecticut income tax withheld?
No. Enter information only from forms showing Connecticut income tax withholding.
Can I report PE tax credits here?
No. The schedule specifically says not to use it to report PE tax credits.
What if I need more space?
Create an identical schedule for additional Forms W-2, W-2G, 1099, or Schedules CT K-1 and attach it to the back of your Connecticut income tax return. Do not use staples.
Where does the total withholding go on my return?
Enter the Line 3 total on Form CT-1040, Line 18f; Form CT-1040NR/PY, Line 20f; or Form CT-1040X, Line 70f, depending on which return you file.