Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-740(c)-2
Records of employers and other persons required to file
Connecticut informational returns
# (a)
Every employer or withholding agent, as defined for federal income tax withholding purposes, required under Part IX to deduct and withhold Connecticut income tax from the wages of employees, and every person who may be required to file Connecticut informational returns, shall keep all records pertinent to withholding of Connecticut income tax and Connecticut informational returns available for examination and inspection by the Department or its authorized representatives.
Records with respect to Connecticut income tax withheld shall be retained for a period of four years after the due date of the tax return for the taxable period in which Connecticut income tax was withheld, or the date the Connecticut income tax withheld was paid over, whichever is later. Records with respect to Connecticut informational returns shall be retained for a period of four years after the due date of such returns.
# (b)
No particular form is prescribed for the keeping of records of employees and other persons required to file Connecticut informational returns. However, in the case of employers, the records should include the amounts and dates of all wage payments subject to Connecticut income tax, the names, addresses and occupations of employees receiving such payments, the periods of their employment, the periods for which they are paid by the employer while absent due to sickness or personal injuries and the amount and weekly rate of such payments, their social security account numbers, their income tax withholding exemption certificates, the employer's identification number, record of Connecticut employer withholding returns and reports filed, and the dates and amounts of Connecticut income tax withholding payments made.
# (c)
For employees who are nonresident individuals performing services partly within and partly without Connecticut, employers shall keep all records pertinent to the allocation or apportionment used for Connecticut income tax withholding purposes.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (14 sections)
- 12-736(a)-1 · Penalty on responsible person or persons
- 12-739(d)-1 · Application of reported overpayments
- 12-740-1 · Who must file a Connecticut income tax return
- 12-740-2 · Returns by or for minors or persons under a disability
- 12-740-3 · Returns by receivers
- 12-740-4 · Returns for decedents
- 12-740-5 · Filing of fiduciary income tax return
- 12-740-6 · Connecticut income tax returns for short taxable periods
- 12-740-7 · Returns must be made and filed even if not mailed by the
- 12-740-8 · Filing of returns by nonresident aliens or persons who have
- 12-740(a)-1 · Preamble and table of contents to Connecticut income tax
- 12-740(c)-1 · Retention of records
- 12-740(c)-2 · Records of employers and other persons required to file
- 12-742-1 · Offset of refunds against certain debts or obligations