Schedule CT-1041WH: Connecticut Income Tax Withholding (2024)
Connecticut · Connecticut DRS · Used for tax years 2024
Supplemental Schedule CT-1041WH reports Connecticut income tax withholding from Forms 1099 and W-2G not reported on Form CT-1041, Connecticut Income Tax Return for Trusts and Estates. It lists payer information, income or winnings, and Connecticut tax withheld, with the total car
Who files this form
Use Supplemental Schedule CT-1041WH only if the trust or estate has more than five Forms W-2G or 1099. It reports Connecticut income tax withholding not reported on Form CT-1041, Connecticut Income Tax Return for Trusts and Estates.
Include only Forms 1099 and W-2G showing Connecticut income tax withheld.
What you'll need
Have the following ready:
- The trust or estate’s name and Federal Employer Identification Number (FEIN).
- Forms 1099 and W-2G for the 2024 taxable year showing Connecticut income tax withheld.
- Form CT-1041, where you will enter the schedule’s total withholding on Line 10f.
For each withholding form, you need the payer’s nine-digit FEIN or TIN, the Connecticut income or winnings amount, and the Connecticut tax withheld. The schedule gives these box references:
| Form | Column B: Connecticut income or winnings | Column C: Connecticut tax withheld |
| --- | --- | --- |
| 1099-MISC | Box 18 | Box 16 |
| 1099-NEC | Box 7 | Box 5 |
| 1099-R | Box 16 | Box 14 |
| W-2G | Box 1 | Box 15 |
How to file
- Enter the trust or estate’s name and FEIN.
- On Line 1, enter the number of 2024 Forms 1099 and W-2G with Connecticut withholding that you are reporting on this schedule.
- On Line 2, enter each payer’s FEIN or TIN in Column A, the Connecticut income or winnings in Column B, and Connecticut tax withheld in Column C.
- Add Column C and enter the total on Line 3 and on Form CT-1041, Line 10f.
- Attach Supplemental Schedule CT-1041WH to the back of Form CT-1041. If there are additional Forms 1099 and W-2G, create an identical schedule and attach it to the back of the return.
Complete the schedule in blue or black ink only. Do not use staples.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Using the wrong year’s form. The form warns that submitting the correct year’s form is necessary to prevent processing delays. This version is for 2024.
- Using this schedule when you do not have more than five Forms W-2G or 1099.
- Reporting forms that do not show Connecticut income tax withheld.
- Including federal withholding or another state’s withholding in Column C. Enter only Connecticut income tax withheld.
- Reporting Pass-Through Entity Tax Credits on this schedule. The instructions specifically prohibit this.
- Using ink other than blue or black, or using staples.
Questions people ask
Can I use this schedule if I have only five Forms 1099 or W-2G?
No. The schedule says to use it only if you have more than five Forms W-2G or 1099.
Where does the total withholding go?
Add the amounts in Line 2, Column C. Enter the total on this schedule’s Line 3 and on Form CT-1041, Line 10f.
What if I need more room for additional forms?
Create an identical schedule for the additional Forms 1099 and W-2G and attach it to the back of your Connecticut Income Tax Return for Trusts and Estates.
Can I report Pass-Through Entity Tax Credits here?
No. The instructions say not to use this schedule to report those credits.
Should Column C include federal tax or tax withheld for another state?
No. Column C is only for Connecticut income tax withheld.