TIN ComplianceA resource from TIN Comply
Backup withholding
No
Nonresident payments
Yes, 6.99%
Threshold
$1,000
Forms
CT-8109, CT-945, CT-1096
State withholding

Connecticut backup withholding and nonresident contractor withholding

Connecticut withholds on athletes and entertainers only. Under Conn. Gen. Stat. 12-705 and 12-707, explained in Policy Statement 2018(1), a Connecticut venue or lessee of a venue that pays an athlete, entertainer or performing entity, including a loan-out company, for a performance in the state withholds 6.99 percent of the gross payment when it exceeds $1,000, unless DRS approves a reduced rate (Form CT-588) or a waiver (Form CT-590). Payments routed through agents or promoters are covered. Statements go on Form CT-592, with Forms CT-945 ATHEN and CT-1096 ATHEN due January 31. The DRS nonpayroll withholding list has no backup withholding category.

State backup withholding not requiredNonresident non-wage withholding requiredSources checked November 1, 2026Updated November 1, 2026
In this guide
  1. Status
  2. Withholding on non-wage payments to nonresidents
  3. What Connecticut does not require
  4. Pass-through entity withholding
  5. From the source
  6. Sources

Status

State backup withholdingNot required (inferred)

Inferred: no provision found in the saved statute or guide

Non-wage payments to nonresidentsRequired

Primary source (statute, regulation or agency publication saved in full)

Federal backup withholding under IRC 3406 (24 percent on a missing or mismatched TIN) applies in Connecticut exactly as everywhere else; this page covers only what the state adds. The 50-state tables put Connecticut next to its neighbours, and the Connecticut 1099 filing page covers whether the state wants its own copy of the 1099.

Withholding on non-wage payments to nonresidents

Applies to
Athletes, entertainers and performing entities (corporations, partnerships, LLCs, loan-out companies, bands, troupes) paid by a Connecticut venue or lessee of a venue (designated withholding agent) for services performed in CT, including taped or filmed performances and payments made through agents or promoters. Does not cover other nonresident contractors.
Threshold
Payment of $1,000 or less for a performance is exempt (first exception); educational institutions paying speakers for courses/conferences: $5,000 or less exempt
Rate
6.99% of the gross payment unless DRS approves reduced withholding (Form CT-588) or a waiver (Form CT-590)
Statute
Conn. Gen. Stat. 12-705 and 12-707; Conn. Agencies Regs. 12-705(b)-1; DRS Policy Statement 2018(1)
Withholding return
Form CT-8109 (electronic payment) by remitter class; Form CT-945 ATHEN annual return (Jan 31); Form CT-1096 ATHEN annual summary (Jan 31)
Exemption certificate or waiver
Form CT-588 (Athlete and Entertainer Reduced Withholding Request); Form CT-590 (Request for Waiver of Withholding)
Payee statement
Form CT-592 (Athlete or Entertainer Withholding Tax Statement); S corporation performing entities pass withholding to shareholders via CT-592
Due dates
Weekly remitters: payments made Wed-Fri due following Wednesday, Sat-Tue due second Wednesday; monthly: 15th of following month; quarterly: last day of month after quarter; CT-945 ATHEN and CT-1096 ATHEN January 31; payee files CT-1040NR/PY by April 15
Exceptions
$1,000 or less per performance; DRS-granted waiver (CT resident current on taxes, performing entity registered as CT employer, entity with continuous CT office, etc.) or reduced rate; educational institution speaker exception ($5,000 or less); withholding cannot be applied against CT-1120 corporation tax

What Connecticut does not require

State backup withholding

No state backup withholding: Conn. Gen. Stat. 12-705; CT nonpayroll withholding covers pensions/annuities (lump sums), gambling winnings, athlete and entertainer payments only

Basis: Inferred: no provision found in the saved statute or guide.

Pass-through entity withholding (out of scope)

Connecticut pass-through entity tax regime (elective PE tax) replaced nonresident owner withholding. Entity-level withholding on distributions to nonresident owners is a duty of the entity, not of a payer, and is not covered on this page.

From the source

“withholding agents are required to withhold Connecticut income tax at the source of payment at a rate of 6.99% percent of the gross payment to performers”

DRS, Withholding Tax Requirements for Nonresident Athletes or Entertainers, read November 1, 2026

Sources

Each source below was read and saved on November 1, 2026; the page is built from the saved text. Statutes are cited to the section; department pages and publications to their title and, where shown, revision date.

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