Connecticut State Income Tax Withholding

Reference Number: NFC-24-1712697342
Published: July 8, 2024
Effective: Pay Period 11, 2024

Summary

• The tax tables have changed for filers claiming withholding code A, B, C, D, or F.
• The 3% tax rate phase-out add-back tables have changed to represent a 2% phase-out add-back for filers claiming withholding code A, B, C, D, or F.
• The tax recapture tables have changed for filers claiming withholding code A, B, C, D, or F.

Tax Formula

State Abbreviation:	CT
State Tax Withholding State Code:	09
Acceptable Exemption Form:	CT-W4
Basis for Withholding:	State Exemptions
Acceptable Exemption Data:	A, B, C, D, or F
TSP Deferred:	Yes
Additional Information:	None

Withholding Formula (Effective Pay Period 11, 2024)

1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
3. Add the taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
4. Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
5. Using the employee's filing status, subtract the appropriate personal exemption amount from the gross annual wages to determine the employee's taxable income. If the result is less than or equal to zero, the initial withholding amount is zero, then proceed to step 11.

   If the employee's filing status is Option A (Married Filing Separately):

   If the Amount of Annual Wages Is:	The Personal Exemption Amount Is:
   Over $0 but not over $24,000	$12,000
   Over $24,000 but not over $25,000	$11,000
   Over $25,000 but not over $26,000	$10,000
   Over $26,000 but not over $27,000	$9,000
   Over $27,000 but not over $28,000	$8,000
   Over $28,000 but not over $29,000	$7,000
   Over $29,000 but not over $30,000	$6,000
   Over $30,000 but not over $31,000	$5,000
   Over $31,000 but not over $32,000	$4,000
   Over $32,000 but not over $33,000	$3,000
   Over $33,000 but not over $34,000	$2,000
   Over $34,000 but not over $35,000	$1,000
   Over $35,000	$0

   
   If the employee's filing status is Option B (Head of Household):

   If the Amount of Annual Wages Is:	The Personal Exemption Amount Is:
   Over $0 but not over $38,000	$19,000
   Over $38,000 but not over $39,000	$18,000
   Over $39,000 but not over $40,000	$17,000
   Over $40,000 but not over $41,000	$16,000
   Over $41,000 but not over $42,000	$15,000
   Over $42,000 but not over $43,000	$14,000
   Over $43,000 but not over $44,000	$13,000
   Over $44,000 but not over $45,000	$12,000
   Over $45,000 but not over $46,000	$11,000
   Over $46,000 but not over $47,000	$10,000
   Over $47,000 but not over $48,000	$9,000
   Over $48,000 but not over $49,000	$8,000
   Over $49,000 but not over $50,000	$7,000
   Over $50,000 but not over $51,000	$6,000
   Over $51,000 but not over $52,000	$5,000
   Over $52,000 but not over $53,000	$4,000
   Over $53,000 but not over $54,000	$3,000
   Over $54,000 but not over $55,000	$2,000
   Over $55,000 but not over $56,000	$1,000
   Over $56,000	$0

   
   If the employee's filing status is Option C (Married or Married Filing Jointly):

   If the Amount of Annual Wages Is:	The Personal Exemption Amount Is:
   Over $0 but not over $48,000	$24,000
   Over $48,000 but not over $49,000	$23,000
   Over $49,000 but not over $50,000	$22,000
   Over $50,000 but not over $51,000	$21,000
   Over $51,000 but not over $52,000	$20,000
   Over $52,000 but not over $53,000	$19,000
   Over $53,000 but not over $54,000	$18,000
   Over $54,000 but not over $55,000	$17,000
   Over $55,000 but not over $56,000	$16,000
   Over $56,000 but not over $57,000	$15,000
   Over $57,000 but not over $58,000	$14,000
   Over $58,000 but not over $59,000	$13,000
   Over $59,000 but not over $60,000	$12,000
   Over $60,000 but not over $61,000	$11,000
   Over $61,000 but not over $62,000	$10,000
   Over $62,000 but not over $63,000	$9,000
   Over $63,000 but not over $64,000	$8,000
   Over $64,000 but not over $65,000	$7,000
   Over $65,000 but not over $66,000	$6,000
   Over $66,000 but not over $67,000	$5,000
   Over $67,000 but not over $68,000	$4,000
   Over $68,000 but not over $69,000	$3,000
   Over $69,000 but not over $70,000	$2,000
   Over $70,000 but not over $71,000	$1,000
   Over $71,000	$0

   
   If the employee's filing status is Option F (Single):

   If the Amount of Annual Wages Is:	The Personal Exemption Amount Is:
   Over $0 but not over $30,000	$15,000
   Over $30,000 but not over $31,000	$14,000
   Over $31,000 but not over $32,000	$13,000
   Over $32,000 but not over $33,000	$12,000
   Over $33,000 but not over $34,000	$11,000
   Over $34,000 but not over $35,000	$10,000
   Over $35,000 but not over $36,000	$9,000
   Over $36,000 but not over $37,000	$8,000
   Over $37,000 but not over $38,000	$7,000
   Over $38,000 but not over $39,000	$6,000
   Over $39,000 but not over $40,000	$5,000
   Over $40,000 but not over $41,000	$4,000
   Over $41,000 but not over $42,000	$3,000
   Over $42,000 but not over $43,000	$2,000
   Over $43,000 but not over $44,000	$1,000
   Over $44,000	$0

   
   If the employee's filing status is Option D (MARRIED-BOTH) or has not filed a valid Form CT-W4:

   If the Amount of Annual Wages Is:	The Personal Exemption Amount Is:
   $0 and over	$0

6. Apply the employee's taxable income to the appropriate table(s) below to determine the annual gross tax without the annual tax credit.

   If the employee's filing status is A, D, or F:

   If the Amount of Annual Taxable Wages Is:	The Annual Gross Tax Amount Is:
   Over $0 but not over $10,000	2.00% over $0
   Over $10,000 but not over $50,000	$200 plus 4.50% of excess over $10,000
   Over $50,000 but not over $100,000	$2,000 plus 5.50% of excess over $50,000
   Over $100,000 but not over $200,000	$4,750 plus 6.00% of excess over $100,000
   Over $200,000 but not over $250,000	$10,750 plus 6.50% of excess over $200,000
   Over $250,000 but not over $500,000	$14,000 plus 6.90% of excess over $250,000
   Over $500,000	$31,250 plus 6.99% of excess over $500,000

   
   If the employee's filing status is B:

   If the Amount of Annual Taxable Wages Is:	The Annual Gross Tax Amount Is:
   Over $0 but not over $16,000	2.00% over $0
   Over $16,000 but not over $80,000	$320 plus 4.50% of excess over $16,000
   Over $80,000 but not over $160,000	$3,200 plus 5.50% of excess over $80,000
   Over $160,000 but not over $320,000	$7,600 plus 6.00% of excess over $160,000
   Over $320,000 but not over $400,000	$17,200 plus 6.50% of excess over $320,000
   Over $400,000 but not over $800,000	$22,400 plus 6.90% of excess over $400,000
   Over $800,000	$50,000 plus 6.99% of excess over $800,000

   
   If the employee's filing status is C:

   If the Amount of Annual Taxable Wages Is:	The Annual Gross Tax Amount Is:
   Over $0 but not over $20,000	2.00% over $0
   Over $20,000 but not over $100,000	$400 plus 4.50% of excess over $20,000
   Over $100,000 but not over $200,000	$4,000 plus 5.50% of excess over $100,000
   Over $200,000 but not over $400,000	$9,500 plus 6.00% of excess over $200,000
   Over $400,000 but not over $500,000	$21,500 plus 6.50% of excess over $400,000
   Over $500,000 but not over $1,000,000	$28,000 plus 6.90% of excess over $500,000
   Over $1,000,000	$62,500 plus 6.99% of excess over $1,000,000

   
   If the employee has not filed a valid Form CT-W4:

   If the Amount of Annual Wages Is:	The Personal Exemption Amount Is:
   Over $0	6.99% over $0

   
   If the employee's filing status is A or D:

   If the Amount of Annual Taxable Wages Is:	2% Phase-Out Amount:
   Over $0 but not over $50,250	$0
   Over $50,250 but not over $52,750	$25
   Over $52,750 but not over $55,250	$50
   Over $55,250 but not over $57,750	$75
   Over $57,750 but not over $60,250	$100
   Over $60,250 but not over $62,750	$125
   Over $62,750 but not over $65,250	$150
   Over $65,250 but not over $67,750	$175
   Over $67,750 but not over $70,250	$200
   Over $70,250 but not over $72,750	$225
   Over $72,750 and over	$250

   
   If the employee's filing status is B:

   If the Amount of Annual Taxable Wages Is:	2% Phase-Out Amount:
   Over $0 but not over $78,500	$0
   Over $78,500 but not over $82,500	$40
   Over $82,500 but not over $86,500	$80
   Over $86,500 but not over $90,500	$120
   Over $90,500 but not over $94,500	$160
   Over $94,500 but not over $98,500	$200
   Over $98,500 but not over $102,500	$240
   Over $102,500 but not over $106,500	$280
   Over $106,500 but not over $110,500	$320
   Over $110,500 but not over $114,500	$360
   Over $114,500 and over	$400

   
   If the employee's filing status is C:

   If the Amount of Annual Taxable Wages Is:	2% Phase-Out Amount:
   Over $0 but not over $100,500	$0
   Over $100,500 but not over $105,500	$50
   Over $105,500 but not over $110,500	$100
   Over $110,500 but not over $115,500	$150
   Over $115,500 but not over $120,500	$200
   Over $120,500 but not over $125,500	$250
   Over $125,500 but not over $130,500	$300
   Over $130,500 but not over $135,500	$350
   Over $135,500 but not over $140,500	$400
   Over $140,500 but not over $145,500	$450
   Over $145,500 and over	$500

   
   If the employee's filing status is F:

   If the Amount of Annual Taxable Wages Is:	2% Phase-Out Amount:
   Over $0 but not over $56,500	$0
   Over $56,500 but not over $61,500	$25
   Over $61,500 but not over $66,500	$50
   Over $66,500 but not over $71,500	$75
   Over $71,500 but not over $76,500	$100
   Over $76,500 but not over $81,500	$125
   Over $81,500 but not over $86,500	$150
   Over $86,500 but not over $91,500	$175
   Over $91,500 but not over $96,500	$200
   Over $96,500 but not over $101,500	$225
   Over $101,500 and over	$250

   
   If the employee has not filed a valid Form CT-W4:

   If the Amount of Annual Wages Is:	2% Phase-Out Amount
   Over $0	$0

7. From the tables below, use the employee's filing status and gross annual wages (calculated in step 4) to calculate the 3 percent Phased-Out Amount. Add the 3 percent Phased-Out Amount to the Annual Gross Tax calculated in step 6.

   If the employee's filing status is A, D or F:

   If the Amount of Annual Wages Is:	Additional Recapture Amount:
   Over $0 but not over $105,000	$0
   Over $105,000 but not over $110,000	$25
   Over $110,000 but not over $115,000	$50
   Over $115,000 but not over $120,000	$75
   Over $120,000 but not over $125,000	$100
   Over $125,000 but not over $130,000	$125
   Over $130,000 but not over $135,000	$150
   Over $135,000 but not over $140,000	$175
   Over $140,000 but not over $145,000	$200
   Over $145,000 but not over $150,000	$225
   Over $150,000 but not over $200,000	$250
   Over $200,000 but not over $205,000	$340
   Over $205,000 but not over $210,000	$430
   Over $210,000 but not over $215,000	$520
   Over $215,000 but not over $220,000	$610
   Over $220,000 but not over $225,000	$700
   Over $225,000 but not over $230,000	$790
   Over $230,000 but not over $235,000	$880
   Over $235,000 but not over $240,000	$970
   Over $240,000 but not over $245,000	$1,060
   Over $245,000 but not over $250,000	$1,150
   Over $250,000 but not over $255,000	$1,240
   Over $255,000 but not over $260,000	$1,330
   Over $260,000 but not over $265,000	$1,420
   Over $265,000 but not over $270,000	$1,510
   Over $270,000 but not over $275,000	$1,600
   Over $275,000 but not over $280,000	$1,690
   Over $280,000 but not over $285,000	$1,780
   Over $285,000 but not over $290,000	$1,870
   Over $290,000 but not over $295,000	$1,960
   Over $295,000 but not over $300,000	$2,050
   Over $300,000 but not over $305,000	$2,140
   Over $305,000 but not over $310,000	$2,230
   Over $310,000 but not over $315,000	$2,320
   Over $315,000 but not over $320,000	$2,410
   Over $320,000 but not over $325,000	$2,500
   Over $325,000 but not over $330,000	$2,590
   Over $330,000 but not over $335,000	$2,680
   Over $335,000 but not over $340,000	$2,770
   Over $340,000 but not over $345,000	$2,860
   Over $345,000 but not over $500,000	$2,950
   Over $500,000 but not over $505,000	$3,000
   Over $505,000 but not over $510,000	$3,050
   Over $510,000 but not over $515,000	$3,100
   Over $515,000 but not over $520,000	$3,150
   Over $520,000 but not over $525,000	$3,200
   Over $525,000 but not over $530,000	$3,250
   Over $530,000 but not over $535,000	$3,300
   Over $535,000 but not over $540,000	$3,350
   Over $540,000 and over	$3,400

   
   If the employee's filing status is B:

   If the Amount of Annual Wages Is:	Additional Recapture Amount:
   Over $0 but not over $168,000	$0
   Over $168,000 but not over $176,000	$40
   Over $176,000 but not over $184,000	$80
   Over $184,000 but not over $192,000	$120
   Over $192,000 but not over $200,000	$160
   Over $200,000 but not over $208,000	$200
   Over $208,000 but not over $216,000	$240
   Over $216,000 but not over $224,000	$280
   Over $224,000 but not over $232,000	$320
   Over $232,000 but not over $240,000	$360
   Over $240,000 but not over $320,000	$400
   Over $320,000 but not over $328,000	$540
   Over $328,000 but not over $336,000	$680
   Over $336,000 but not over $344,000	$820
   Over $344,000 but not over $352,000	$960
   Over $352,000 but not over $360,000	$1,100
   Over $360,000 but not over $368,000	$1,240
   Over $368,000 but not over $376,000	$1,380
   Over $376,000 but not over $384,000	$1,520
   Over $384,000 but not over $392,000	$1,660
   Over $392,000 but not over $400,000	$1,800
   Over $400,000 but not over $408,000	$1,940
   Over $408,000 but not over $416,000	$2,080
   Over $416,000 but not over $424,000	$2,220
   Over $424,000 but not over $432,000	$2,360
   Over $432,000 but not over $440,000	$2,500
   Over $440,000 but not over $448,000	$2,640
   Over $448,000 but not over $456,000	$2,780
   Over $456,000 but not over $464,000	$2,920
   Over $464,000 but not over $472,000	$3,060
   Over $472,000 but not over $480,000	$3,200
   Over $480,000 but not over $488,000	$3,340
   Over $488,000 but not over $496,000	$3,480
   Over $496,000 but not over $504,000	$3,620
   Over $504,000 but not over $512,000	$3,760
   Over $512,000 but not over $520,000	$3,900
   Over $520,000 but not over $528,000	$4,040
   Over $528,000 but not over $536,000	$4,180
   Over $536,000 but not over $544,000	$4,320
   Over $544,000 but not over $552,000	$4,460
   Over $552,000 but not over $800,000	$4,600
   Over $800,000 but not over $808,000	$4,680
   Over $808,000 but not over $816,000	$4,760
   Over $816,000 but not over $824,000	$4,840
   Over $824,000 but not over $832,000	$4,920
   Over $832,000 but not over $840,000	$5,000
   Over $840,000 but not over $848,000	$5,080
   Over $848,000 but not over $856,000	$5,160
   Over $856,000 but not over $864,000	$5,240
   Over $864,000 and over	$5,320

   
   If the employee's filing status is C:

   If the Amount of Annual Wages Is:	Additional Recapture Amount
   Over $0 but not over $210,000	$0
   Over $210,000 but not over $220,000	$50
   Over $220,000 but not over $230,000	$100
   Over $230,000 but not over $240,000	$150
   Over $240,000 but not over $250,000	$200
   Over $250,000 but not over $260,000	$250
   Over $260,000 but not over $270,000	$300
   Over $270,000 but not over $280,000	$350
   Over $280,000 but not over $290,000	$400
   Over $290,000 but not over $300,000	$450
   Over $300,000 but not over $400,000	$500
   Over $400,000 but not over $410,000	$680
   Over $410,000 but not over $420,000	$860
   Over $420,000 but not over $430,000	$1,040
   Over $430,000 but not over $440,000	$1,220
   Over $440,000 but not over $450,000	$1,400
   Over $450,000 but not over $460,000	$1,580
   Over $460,000 but not over $470,000	$1,760
   Over $470,000 but not over $480,000	$1,940
   Over $480,000 but not over $490,000	$2,120
   Over $490,000 but not over $500,000	$2,300
   Over $500,000 but not over $510,000	$2,480
   Over $510,000 but not over $520,000	$2,660
   Over $520,000 but not over $530,000	$2,840
   Over $530,000 but not over $540,000	$3,020
   Over $540,000 but not over $550,000	$3,200
   Over $550,000 but not over $560,000	$3,380
   Over $560,000 but not over $570,000	$3,560
   Over $570,000 but not over $580,000	$3,740
   Over $580,000 but not over $590,000	$3,920
   Over $590,000 but not over $600,000	$4,100
   Over $600,000 but not over $610,000	$4,280
   Over $610,000 but not over $620,000	$4,460
   Over $620,000 but not over $630,000	$4,640
   Over $630,000 but not over $640,000	$4,820
   Over $640,000 but not over $650,000	$5,000
   Over $650,000 but not over $660,000	$5,180
   Over $660,000 but not over $670,000	$5,360
   Over $670,000 but not over $680,000	$5,540
   Over $680,000 but not over $690,000	$5,720
   Over $690,000 but not over $1,000,000	$5,900
   Over $1,000,000 but not over $1,010,000	$6,000
   Over $1,010,000 but not over $1,020,000	$6,100
   Over $1,020,000 but not over $1,030,000	$6,200
   Over $1,030,000 but not over $1,040,000	$6,300
   Over $1,040,000 but not over $1,050,000	$6,400
   Over $1,050,000 but not over $1,060,000	$6,500
   Over $1,060,000 but not over $1,070,000	$6,600
   Over $1,070,000 but not over $1,080,000	$6,700
   Over $1,080,000 and over	$6,800

   
   If the employee has not filed a valid Form CT-W4:

   If the Amount of Annual Wages Is:	Additional Recapture Amount
   Over $0	$0

   
   If the employee's filing status is Option A (Married-Filing Separately):

   If the Amount of Annual Wages Is:	Credit %:
   Over $12,000 but not over $15,000	75%
   Over $15,000 but not over $15,500	70%
   Over $15,500 but not over $16,000	65%
   Over $16,000 but not over $16,500	60%
   Over $16,500 but not over $17,000	55%
   Over $17,000 but not over $17,500	50%
   Over $17,500 but not over $18,000	45%
   Over $18,000 but not over $18,500	40%
   Over $18,500 but not over $20,000	35%
   Over $20,000 but not over $20,500	30%
   Over $20,500 but not over $21,000	25%
   Over $21,000 but not over $21,500	20%
   Over $21,500 but not over $25,000	15%
   Over $25,000 but not over $25,500	14%
   Over $25,500 but not over $26,000	13%
   Over $26,000 but not over $26,500	12%
   Over $26,500 but not over $27,000	11%
   Over $27,000 but not over $48,000	10%
   Over $48,000 but not over $48,500	9%
   Over $48,500 but not over $49,000	8%
   Over $49,000 but not over $49,500	7%
   Over $49,500 but not over $50,000	6%
   Over $50,000 but not over $50,500	5%
   Over $50,500 but not over $51,000	4%
   Over $51,000 but not over $51,500	3%
   Over $51,500 but not over $52,000	2%
   Over $52,000 but not over $52,500	1%
   Over $52,500 and over	0%

   
   If the employee's filing status is Option B (Head of Household):

   If the Amount of Annual Wages Is:	Credit %:
   Over $19,000 but not over $24,000	75%
   Over $24,000 but not over $24,500	70%
   Over $24,500 but not over $25,000	65%
   Over $25,000 but not over $25,500	60%
   Over $25,500 but not over $26,000	55%
   Over $26,000 but not over $26,500	50%
   Over $26,500 but not over $27,000	45%
   Over $27,000 but not over $27,500	40%
   Over $27,500 but not over $34,000	35%
   Over $34,000 but not over $34,500	30%
   Over $34,500 but not over $35,000	25%
   Over $35,000 but not over $35,500	20%
   Over $35,500 but not over $44,000	15%
   Over $44,000 but not over $44,500	14%
   Over $44,500 but not over $45,000	13%
   Over $45,000 but not over $45,500	12%
   Over $45,500 but not over $46,000	11%
   Over $46,000 but not over $74,000	10%
   Over $74,000 but not over $74,500	9%
   Over $74,500 but not over $75,000	8%
   Over $75,000 but not over $75,500	7%
   Over $75,500 but not over $76,000	6%
   Over $76,000 but not over $76,500	5%
   Over $76,500 but not over $77,000	4%
   Over $77,000 but not over $77,500	3%
   Over $77,500 but not over $78,000	2%
   Over $78,000 but not over $78,500	1%
   Over $78,500 and over	0%

8. From the tables below, use the employee's filing status and the annual wages (calculated in step 4) to calculate the Additional Recapture Amount. Add the Additional Recapture Amount to the Annual Gross Tax.

   
   If the employee's filing status is Option C (Married or Married-Filing Jointly):

   If the Amount of Annual Wages Is:	Credit %:
   Over $24,000 but not over $30,000	75%
   Over $30,000 but not over $30,500	70%
   Over $30,500 but not over $31,000	65%
   Over $31,000 but not over $31,500	60%
   Over $31,500 but not over $32,000	55%
   Over $32,000 but not over $32,500	50%
   Over $32,500 but not over $33,000	45%
   Over $33,000 but not over $33,500	40%
   Over $33,500 but not over $40,000	35%
   Over $40,000 but not over $40,500	30%
   Over $40,500 but not over $41,000	25%
   Over $41,000 but not over $41,500	20%
   Over $41,500 but not over $50,000	15%
   Over $50,000 but not over $50,500	14%
   Over $50,500 but not over $51,000	13%
   Over $51,000 but not over $51,500	12%
   Over $51,500 but not over $52,000	11%
   Over $52,000 but not over $96,000	10%
   Over $96,000 but not over $96,500	9%
   Over $96,500 but not over $97,000	8%
   Over $97,000 but not over $97,500	7%
   Over $97,500 but not over $98,000	6%
   Over $98,000 but not over $98,500	5%
   Over $98,500 but not over $99,000	4%
   Over $99,000 but not over $99,500	3%
   Over $99,500 but not over $100,000	2%
   Over $100,000 but not over $100,500	1%
   Over $100,500 and over	0%

   
   If the employee's filing status is Option F (Single):

   If the Amount of Annual Wages Is:	Credit %:
   Over $15,000 but not over $18,800	75%
   Over $18,800 but not over $19,300	70%
   Over $19,300 but not over $19,800	65%
   Over $19,800 but not over $20,300	60%
   Over $20,300 but not over $20,800	55%
   Over $20,800 but not over $21,300	50%
   Over $21,300 but not over $21,800	45%
   Over $21,800 but not over $22,300	40%
   Over $22,300 but not over $25,000	35%
   Over $25,000 but not over $25,500	30%
   Over $25,500 but not over $26,000	25%
   Over $26,000 but not over $26,500	20%
   Over $26,500 but not over $31,300	15%
   Over $31,300 but not over $31,800	14%
   Over $31,800 but not over $32,300	13%
   Over $32,300 but not over $32,800	12%
   Over $32,800 but not over $33,300	11%
   Over $33,300 but not over $60,000	10%
   Over $60,000 but not over $60,500	9%
   Over $60,500 but not over $61,000	8%
   Over $61,000 but not over $61,500	7%
   Over $61,500 but not over $62,000	6%
   Over $62,000 but not over $62,500	5%
   Over $62,500 but not over $63,000	4%
   Over $63,000 but not over $63,500	3%
   Over $63,500 but not over $64,000	2%
   Over $64,000 but not over $64,500	1%
   Over $64,500 and over	0%

   
   If the employee's filing status is Option D (Married-Both) or the employee has not filed a valid Form CT-W4:

   If the Amount of Annual Wages Is:	Credit %
   $0 and over	$0

9. Subtract the Annual Tax Credit calculated in step 9 from the Annual Gross Tax amount calculated in step 8 to determine the employee's Annual Tax Due amount.
10. Divide the annual Connecticut tax withholding by the number of pay dates in the tax year to obtain the biweekly Connecticut tax withholding.
11. Subtract the biweekly reduced withholding amount (reflected on line 3 of the CT-W4) from the result of step 10 to obtain the biweekly Connecticut tax withholding.
12. Add additional amount or percentage elected by the employee to the pay period tax calculated in the above step to determine the amount of tax to be withheld for this pay period.

Note: If the employee does not specify a reduced withholding amount, the biweekly Connecticut tax withholding will be the amount computed in step 11.

Additional Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) Home page. Select the Publications tab and select Taxes from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

Previous Tax Bulletin

Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.