Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-705(a)-5
Addition to or reduction from withholding
# (a)
In addition to the tax required to be deducted and withheld under this Part, the employee may request that the employer withhold an additional amount from the employee's wages. An employee with other income in addition to compensation subject to withholding may have additional amounts deducted and withheld in order to avoid the requirement of paying estimated taxes. The additional amount deducted and withheld shall be considered as tax required to be deducted and withheld under the Income Tax Act.
# (b)
An employee may also request that the employer withhold an amount less than that which would otherwise be withheld from such employee in his or her exemption category. Such request may be made when the employee expects to sustain losses which would reduce federal adjusted gross income and thereby reduce such employee's Connecticut adjusted gross income or expects to make modifications under § 12-701(a)(20)-3 in computing Connecticut adjusted gross income. The employee may not use in determining the proper Connecticut income tax to be withheld the tax shown on the Connecticut income tax return of such employee for the preceding taxable year or 90% of the tax expected to be shown on the Connecticut income tax return for the taxable year.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-702(c)(1)-3 · Enrolled member of federally recognized tribe
- 12-704(a)-1 · Resident or part-year resident credit for taxes paid to
- 12-704(a)-2 · Limitations—general
- 12-704(a)-3 · Limitations where credit is claimed for income taxes paid
- 12-704(a)-4 · Definitions
- 12-704(b)-1 · Amended Connecticut income tax return to report any
- 12-704(c)-1 · Disallowance where credit is claimed against the income
- 12-704(d)-1 · (Effective November 18, 1994; amended and renumbered to §…
- 12-705(a)-1 · Requirement of withholding
- 12-705(a)-2 · Determining Connecticut income tax to be deducted and
- 12-705(a)-3 · Certain supplemental compensation
- 12-705(a)-4 · Withholding or exemption certificate
- 12-705(a)-5 · Addition to or reduction from withholding
- 12-705(a)-6 · Determining Connecticut income tax to be withheld on
- 12-705(a)-7 · Wages paid through an agent, fiduciary or other person on
- 12-705(a)-8 · Furnishing amended withholding or exemption certificate
- 12-705(b)-1 · Professional athletes and entertainers
- 12-705(b)-2 · Gambling winnings
- 12-705(b)-3 · Withholding for resident individuals who are recipients of
- 12-705(b)-4 · Distributions
- 12-705(b)-5 · Liability of third parties paying wages
- 12-705(c)-1 · Voluntary withholding other than by employers
- 12-705(c)-2 · Voluntary withholding by employers
- 12-705(c)-3 · Voluntary withholding for military retirees
- 12-705(c)-4 · Voluntary withholding for civil service retirees