Connecticut – Paying Connecticut Taxes by Electronic Funds Transfer

SALT Report 1372 – The Connecticut Department of Revenue Services has released guidance explaining the requirement and methods for paying taxes and filing returns electronically.

Who must pay by EFT?

Taxpayers who meet one of the following requirements and who are notified by DRS to pay a tax by EFT must pay by EFT:

  • Employers whose annual wage withholding liability exceeds $2,000 for the 12-month period ending on the June 30 immediately preceding the quarterly period in which the taxpayer is being required to pay tax by EFT;
  • Payers of non-payroll amounts whose annual non-wage withholding liability is $2,000 or more for the year immediately preceding the year in which the taxpayer is being required to pay tax by EFT; or
  • Taxpayers whose prior year liability for a particular tax (other than withholding) is $4,000 or more during the 12-month period ending on June 30th for monthly and quarterly tax liabilities, or the last day of the preceding taxable year for annual tax liabilities.
How do I pay my taxes by EFT?
You may use one of the following methods to pay your taxes by EFT:
  • ACH debit method through the DRS Taxpayer Service Center (TSC). ¬†You can access the TSC online or by telephone
  • ACH credit method through your financial institution; or
  • Credit card payment method

What Returns can I File?

The following returns can be filed using the TSConline:

  • Form OS-114, Sales and Use Tax Return
  • OP-210, Room Occupancy Tax Return
  • Form CT-WH, Connecticut Withholding Tax Payment Form, and
  • Form CT-941, Connecticut Quarterly Reconciliation of Withholding
The guide includes information on when taxpayers must pay by electronic funds transfer (EFT), how to make a payment from funds in an account outside the United States, how to report no tax due, and what to do if an emergency prevents a taxpayer from making a timely payment.
For Further Information: