Current through September 9, 2024
(a)
(1) Each employer that paid Connecticut wages
to an employee during a calendar year shall furnish to each such employee by
January 31 of the succeeding year a federal Form W-2, showing the correct
amount of Connecticut wages paid by the employer to the employee and the
correct amount of Connecticut income tax deducted and withheld from such
wages.
(2) If an employer that paid
Connecticut wages to an employee during a calendar year subsequently files a
Form CT-941 for a calendar quarter of such calendar year as a final return, the
employer shall furnish to the employee, on or before the last day of the month
in which the final return is required to be filed, a federal Form W-2, showing
the correct amount of Connecticut wages paid by the employer to the employee
and the correct amount of Connecticut income tax deducted and withheld from
such wages.
(3) If an employee's
employment is terminated before the close of a calendar year, the employer, at
the employer's option, shall furnish the federal Form W-2 to the employee at
any time after the termination but no later than January 31 of the succeeding
year, except that if an employee whose employment is terminated before the
close of a calendar year requests the employer to furnish the federal Form W-2
to the employee at a time earlier than January 31 of the succeeding year, and
if there is no reasonable expectation on the part of both employer and employee
of further employment during such calendar year, then the employer shall
furnish the federal Form W-2 to the employee on or before (A) the later of (i)
the thirtieth day after the date of the request or (ii) the thirtieth day after
the date on which the last payment of wages is made, or (B) if the employer
files a Form CT-941 for a calendar quarter of such calendar year as a final
return, the date that the employer is required to furnish the federal Form W-2
to the employee under subdivision (2) of this subsection, whichever is
earlier.
(4) See §
12-735(d)-1
of Part XII for the penalty for failure to timely furnish such correct
information.
(b) If an
employer who paid Connecticut wages to an employee during a calendar year fails
to furnish to each such employee by January 31 of the succeeding year (or, if
later, by the time that the employee files his or her Connecticut income tax
return) a federal Form W-2, showing the correct amount of Connecticut wages
paid by the employer to the employee and the correct amount of Connecticut
income tax withheld, the employee shall complete and attach to his or her
Connecticut income tax return a Form CT-4852 (Substitute for Form W-2, Wage and
Tax Statement, or Form 1099R, Distribution from Pensions, Annuities, Retirement
or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.), indicating thereon
the employer's name and address, the correct amount of Connecticut wages paid
by the employer to the employee, the correct amount of Connecticut income tax
withheld from the employee's Connecticut wages by the employer, the reasons (if
known) why the Form W-2 was not furnished by the employer and an explanation of
the employee's efforts to obtain the Form W-2.
(c) For purposes of this section,
"Connecticut wages" means-
(1) with respect to
an employee who is a resident individual, all wages paid to such employee,
irrespective of the location at which the employee is employed by the employer,
and
(2) with respect to an employee
who is a nonresident individual,
(A) all wages
paid to such employee, where the services of the employee are performed
entirely within Connecticut, and
(B) all wages paid to such employee, where
the services of the employee are performed both partly within Connecticut and
partly without Connecticut.
(d) While this section pertains to Section
12-706(b)
of the general statutes, for purposes of supplementary interpretation, as the
phrase is used in Section
12-2
of the general statutes, the adoption of this section is authorized by Section
12-740(a)
of the general statutes.
Full section history for 2002 amendment reads as follows:
"Amended February 28, 2002, applicable to taxable years beginning on or after
January 1, 2002." Abbreviated note in section history inserted 11/4/2014 as a
result of automated publishing restrictions. (November 4,
2014)
