Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-705(c)-3
Voluntary withholding for military retirees
# (a)
The United States Department of Defense has entered into an agreement with the Department of Revenue Services under 10 U.S.C. § 1045 and 32 C.F.R. § 78.7 to withhold Connecticut income tax from the monthly retired pay of members who are retired from the regular and reserve components of the Uniformed Services, who are resident individuals, and who request in writing that the Uniformed Services withhold Connecticut income tax from their monthly retired pay.
# (b)
For purposes of this section:
# (1)
the term ''Uniformed Services'' refers to the Army, Navy, Air Force, Marine Corps, Coast Guard, commissioned corps of the Public Health Service, and commissioned corps of the National Oceanic and Atmospheric Administration;
# (2)
the term ''member'' means a person originally appointed or enlisted in, or conscripted into, a Uniformed Service who has retired from such regular or reserve component of such Uniformed Service;
# (3)
the term ''retired pay'' means retainer pay or pay and benefits received by a member based on conditions of the retirement law, pay grade, years of service, date of retirement, transfer to the Fleet Reserve or Fleet Marine Corps Reserve, or disability.
# (c)
A member may request voluntary tax withholding by completing a Form CT-W4P and submitting it to the retired pay office of his or her Uniformed Service.
The Form CT-W4P shall be signed by the member, or in the case of incompetence, his or her guardian or trustee. The amount to be withheld shall be an even dollar amount, not less than $10.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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
- 12-706(b)-1 · Wage and tax statement
- 12-706(c)-1 · Withheld amounts to be credited against income tax…
- 12-707-1 · Schedule for filing withholding tax returns and payment of
- 12-707-2 · Liability for tax
- 12-707-3 · Withheld taxes trust fund
- 12-708-1 · Accounting period
- 12-708-2 · Change of accounting period
- 12-708-3 · Method of changing accounting period
- 12-708-4 · Short taxable year resulting from a change in accounting
- 12-708-5 · Connecticut returns of trusts, estates or partnerships for…
- 12-708-6 · Accounting methods