Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-705(c)-4
Voluntary withholding for civil service retirees
# (a)
The United States Office of Personnel Management (U.S.O.P.M.) has entered into an agreement with the Department of Revenue Services pursuant to 5 U.S.C.
§ 8345(k) and 5 U.S.C. § 8469 under which agreement Connecticut income tax shall be deducted and withheld by U.S.O.P.M. from the regular, recurring monthly civil service annuity payments of retired civil service employees who are resident individuals and who have made a request to U.S.O.P.M., in the manner specified by
U.S.O.P.M., that Connecticut income tax be deducted and withheld from their regular, recurring monthly civil service annuity payments.
# (b)
Under the agreement between U.S.O.P.M. and the Department of Revenue Services, income tax may be deducted and withheld for only one state at a time.
Annuitants who wish to change the state for which they have income tax deducted and withheld shall make a request to U.S.O.P.M., in the manner specified by U.S.O.P.M., to revoke their prior request and to initiate the deduction and withholding of income tax for a new state. Annuitants may also change the amount of Connecticut income tax being deducted and withheld, or may revoke their prior request to have Connecticut income tax deducted and withheld by making a request to U.S.O.P.M., in the manner specified by U.S.O.P.M., to change or revoke their prior request.
Amendment history
November 18, 1994; amended February 28, 2002, applicable to taxable years beginning on or after January 1, 2002
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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
- 12-708-7 · Change of accounting method