CT Withholding 11-D

PEOPLESOFT PAYROLL FOR NORTH AMERICA

TAX UPDATE 11-DCONNECTICUT WITHHOLDING TAX CHANGES AUGUST 1, 2011

Tax Update 11-D delivers product modifications to support state withholding tax calculation changes that the State of Connecticut requires employers to implement for wages paid on or after August 1, 2011. The product modifications described in this document were also previously posted to My Oracle Support as Report IDs shown below. (For Releases 8.81, 8.9, 9, and 9.1, a second report was posted to My Oracle Support to resolve issues which were discovered in the original posted report.)

Release Report ID Update ID8.01 12614656 8670008.31 12614649 8669998.81 12614638

followed by12805662

866998followed by869595

8.9 12578641 followed by12805722

866995 followed by869596

9 12614617followed by12805767


9.1 12614626followed by12805930


WARNING: If you pay employees subject to Connecticut withholding tax and are already currently using Special Accumulator Code CTS for another purpose, you must review Solution 1340537.1, and then contact Oracle Software Support for additional instructions before proceeding to apply the product modifications delivered in this report.

If you do not pay employees subject to Connecticut withholding tax, but you are already currently using Special Accumulator Code CTS for another purpose, then you must not run the script (updxxxxxx_04.dms) delivered in Tax Update 11-D which updates the Special Accumulator Table.

You must follow the steps in the Installation Instructions document to apply the object changes delivered in this tax update before applying the COBOL changes or running the DataMover scripts.

You must apply Tax Update 11-C before applying the changes delivered in this tax update.

Note: The product illustrations used in this document are taken from PeopleSoft Payroll for North America Release 9.1, but the principles and concepts in the illustrations apply across all releases.

PEOPLESOFT PROPRIETARY AND CONFIDENTIAL CT WITHHOLDING 11-D.DOC - 1

PEOPLESOFT PAYROLL FOR NORTH AMERICA CONNECTICUT WITHHOLDING TAX - AUGUST 2011

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2 - CT WITHHOLDING 11-D.doc PEOPLESOFT PROPRIETARY AND CONFIDENTIAL

CONNECTICUT WITHHOLDING TAX - AUGUST 2011 PEOPLESOFT PAYROLL FOR NORTH AMERICA

Connecticut Withholding Tax Changes Effective August 1, 2011

On May 19, 2011, the Connecticut Department of Revenue Services published details of a new Connecticut withholding tax calculation which employers are required to implement beginning with wages paid on or after August 1, 2011, and which is to be used for wages paid through the remainder of 2011. Details of the changes may be found on the website of the Connecticut Department of Revenue Services:

http://www.ct.gov/drs/cwp/view.asp?Q=479570&A=1436

The following is a summary of the changes as described by the Connecticut Department of Revenue Services: The number of tax brackets has increased from three to six. The new brackets are: 3%, 5%, 5.5%,

6%, 6.5% and 6.7%.

The 3% tax rate is phased out for taxpayers with Connecticut adjusted gross income: o Over $100,500 filing jointly o Over $56,500 filing single o Over $78,500 filing as head of household o Over $50,250 married filing separately

The amount excluded from the 3% rate is taxed at the 5% rate.

Additional tax provisions require a recapture of tax from taxpayers over certain income brackets. The recapture amounts are:

o $150 per $10,000 of Connecticut adjusted gross income over $400,000 for taxpayers filing jointly, with a maximum total recapture of $4,500.

o $75 per $5,000 of Connecticut adjusted gross income over $200,000 for taxpayers filing single, with a maximum total recapture of $2,250.

o $120 per $8,000 of Connecticut adjusted gross income over $320,000 for taxpayers filing as head of household, with a maximum total recapture of $3,600.

o $75 per $5,000 of Connecticut adjusted gross income over $200,000 for married taxpayers filing separate, with a maximum total recapture of $2,250.

These income tax changes are in effect for the entire tax year. Employers are required to adjust the withholding amount for employees affected by the new rates and additional provisions. The withholding tax tables have been revised to include the catch-up amount effective August 1, 2011. The withholding calculation rules have also been revised.

The steps to be followed in the new Connecticut withholding tax calculation are described on this page of the Connecticut Department of Revenue Services website:

http://www.ct.gov/drs/lib/drs/forms/2011withholding/tpg-211.pdf

More detailed additional information on the withholding tax changes, including calculation examples and information in question-and-answer format that continues to be updated on an ongoing basis, is found in Connecticut Department of Revenue Services Information Publication 2011(10.1):

http://www.ct.gov/drs/cwp/view.asp?a=1510&q=483036

Substantial product modifications are required to implement the new Connecticut withholding tax calculation, which is extremely complex and includes (1) new income tax rates, (2) a 3% phase-out provision, (3) a tax recapture calculation, and (4) a catch-up withholding amount calculation.

PEOPLESOFT PROPRIETARY AND CONFIDENTIAL CT WITHHOLDING 11-D.doc - 3





Object Changes

Important: You must follow the steps in the Installation Instructions document to apply the object changes delivered in this tax update before applying the COBOL changes or running the DataMover scripts.

Components:

Name Description 801 831 881 890 900 910

STATE_TAX_TABLE Report ID 12578641Added 4 new pages

Added Component PeopleCode

Fields:

Field Description 801 831 881 890 900 910

RECAPTURE_TAX

Report ID 12578641Added new field

TAX_RT Report ID 12578641Added new label

Pages:

Name Description 801 831 881 890 900 910

STATE_TAX_TABLE3_A Report ID 12578641Added new Page Added Page Activate PeopleCode

STATE_TAX_TABLE3_B Report ID 12578641Added new Page Added Page Activate PeopleCode

STATE_TAX_TABLE3_D Report ID 12578641Added new Page Added Page Activate PeopleCode

STATE_TAX_TABLE3_E

Report ID 12578641Added new Page Added Page Activate PeopleCode



Records:

Name Field Description Create/Alter

801 831 881 890 900 910

STATE-ADDL-A STATEEFFDTTAX_STATUSLOW_GROSSEXEMPTION_AMT

Report ID 12578641Added new Record

STATE-ADDL-B STATEEFFDTTAX_STATUSLOW_GROSSTAX_RT


STATE-ADDL-D

STATEEFFDTTAX_STATUSLOW_GROSSLOW_TAX


STATE-ADDL-E STATEEFFDTTAX_STATUSLOW_GROSSRECAPTURE_TAX


Security (Permission List) Changes:

Menu Menu Item Description 801 831 881 890 900 910

DEFINE_PAYROLL_TAXES Report ID 12578641Added new pages

HCCPPY1000, HCCPFGALLP

CPPY1000, CPFGALLP



COBOL and Store Statement Changes

All payroll users must apply all COBOL and store statement changes included in this tax update.

Changed COBOL Modules

The modified COBOL programs and copy members listed below which are redelivered with Tax Update 11-D include changes to support the August 1, 2011, Connecticut withholding tax changes. Customers should incorporate the source programs into their source libraries and recompile and relink. For delivered copy members, any modules affected by the changed copy members must also be recompiled. For your installation, if you do not have a tool to determine which COBOL modules are affected by the changed copy member(s), we recommend that you recompile all modules.

Changed Store StatementsTax Update 11-D includes the modified store statements listed below. They are located in the COBOL directory. Replace your current version and rerun your store statements using DataMover.

For All Releases Changes are made to COBOL programs:

PSPPYGRP.CBLPSPPYNET.CBLPSPSTTRT.CBLPSPTCALC.CBLPSPUSTAX.CBL

Changes are made to copy members:

PSCPSLCT.CBLPSCSTTRT.CBL

Changes are made to store statements:

PSPPYGRP.DMSPSPPYNET.DMSPSPSTTRT.DMS



Updating Your Tables

Tax Update 11-D includes files for updating tables in your PeopleSoft system. The files which include table updates related to the Connecticut withholding tax changes are listed below. As described on the following pages of this document, the files add new entries in the State Tax Table for Connecticut and a new entry in the Special Accumulator Table for the new Special Accumulator Code CTS.

Release U.S. Tax Tables(State Tax Table)

Special Accumulator Table

8.01 upd848195_01.dmsupd848195_01.dat

upd848195_04.dmsupd848195_04.dat

8.31 upd860809_01.dmsupd860809_01.dat

upd860809_04.dmsupd860809_04.dat

8.81 upd860810_01.dmsupd860810_01.dat

upd860810_04.dmsupd860810_04.dat

8.9 upd860811_01.dmsupd860811_01.dat

upd860811_04.dmsupd860811_04.dat

9 upd860812_01.dmsupd860812_01.dat

upd860812_04.dmsupd860812_04.dat

9.1 upd860813_01.dmsupd860813_01.dat

upd860813_04.dmsupd860813_04.dat

The DataMover script (.dms) files identify the input data file (.dat) as well as the output log message file. The directory where DataMover looks for the input data file and the log file is specified in your Configuration Manager.



Table Changes

Special Accumulator Table

SpecialAccumulatorCode

Effective Date of Table Entry

Table Update Description

CTS 01/01/1900 A new table entry establishes a new Special Accumulator Code CTS which is used to track the taxable portion of supplemental wage payments subject to Connecticut withholding tax. See the following section of this document New Special Accumulator Code CTS for detailed information on using this new Special Accumulator Code.

Description: CT Supplemental EarningsShort Description: CT SUPPL

State Tax Table

State Effective Date of Table Entry

Table Update Description

CT 08/01/2011 A new table entry effective-dated 08/01/2011 includes the values needed to calculate Connecticut state withholding tax to be withheld from wages paid on or after August 1, 2011, as described on the following pages.



State Tax Table (continued)

To accommodate all of the tax rates and other values required in the new Connecticut withholding calculation, four new pages are added to the State Tax Table entry for Connecticut, as shown below:

CT ExemptionsCT CreditsCT Phase OutCT Recapture

These new pages and their page tabs will appear in the State Tax Table only when State = CT.

BEFORE the modifications for Connecticut withholding tax changes effective August 1, 2011:

AFTER the modifications for Connecticut withholding tax changes effective August 1, 2011:

On the following pages are screen shots of all eight pages of the new State Tax Table entry for Connecticut with Effective Date = 08/01/2011. Each of the five pages which stores values used in the Connecticut withholding tax calculation is followed by the corresponding withholding table from the Connecticut Withholding Calculation Rules.





General (no changes):

Special Tax Amts page (no changes):



The Rates page now contains values from Connecticut Table C:



CT Exemptions (new page) contains values from Connecticut Table A:



CT Credits (new page) contains values from Connecticut Table B:



CT Phase Out (new page) contains values from Connecticut Table D:



CT Recapture (new page) contains values from Connecticut Table E:



Additional Rates page (no changes):



New Special Accumulator Code CTS



Step 3 of the new Connecticut withholding calculation requires “any supplemental compensation previously paid or anticipated to be paid before the end of the year” to be included in the determination of the amount of the employee’s annualized taxable wages to be used in the withholding calculation.


Note: The step of including supplemental payments in determining annualized salary is not required for newly hired employees first paid on or after August 1, 2011.

A new Special Accumulator Code CTS is delivered in Tax Update 11-D to track the Connecticut taxable portion of supplemental wage payments.

WARNING: If you pay employees subject to Connecticut withholding tax and are already currently using Special Accumulator Code CTS for another purpose, you must review Solution 1340537.1, and then contact Oracle Software Support for additional instructions before proceeding to apply the product modifications delivered in this report.

If you do not pay employees subject to Connecticut withholding tax, but you are already currently using Special Accumulator Code CTS for another purpose, then you must not run the script (updxxxxxx_04.dms) delivered in Tax Update 11-D which updates the Special Accumulator Table.

Going forward, for employees first paid in the system prior to August 1, 2011, this special accumulator will be automatically updated with the Connecticut taxable portion of supplemental wage payments with check dates on or after 08/01/2011 that are processed after the product modifications delivered in this tax update have been applied.

However, because Connecticut is imposing this new requirement mid-year and the Connecticut taxable portion of supplemental payments already paid to employees in 2011 was not separately accumulated thus far in 2011, to ensure accurate Connecticut employee withholding tax calculations on wages paid on or after August 1, 2011, for employees first paid in the system prior to August 1, 2011, employers must manually input Balance Adjustments to update the new Special Accumulator Code CTS with the total Connecticut taxable portion of all supplemental wage payments paid before the product modifications delivered in this tax update were applied.

Note: A special accumulator is usually attached to an earnings code. However, the new Special Accumulator Code CTS must not be tied to any Earnings codes. If Special Accumulator Code CTS is tied to any Earnings codes, then balances will be overstated, and employee Connecticut withholding tax will be incorrect.




Follow the instructions beginning on the next page to create Balance Adjustments to update the new Special Accumulator Code CTS with the total Connecticut taxable portion of all supplemental wage payments paid before the product modifications delivered in this tax update were applied.



How to Update Special Accumulator Code CTS for Connecticut Taxable Portion of Supplemental Wages Previously Paid in 2011

After entering data as shown above, SAVE the Adjust Special Accum Balance1. After proceeding through the message shown below, the SAVE action will automatically take you to Adjust Special Accum Balance2, shown on the following page.


Enter CY, or the Balance ID defined for Calendar Year on your Installation Table.

For Period, enter any month earlier than August.

Click OK. This warning may be bypassed.


When the Balance Adjustment is saved, the Special Accumulator Balances will appear as shown below.


In either the Adjustment to Month-to-Date field or the Current Month-to-Date field, enter the YTD dollar amount of the total of the Connecticut taxable portion of all supplemental payments made to the employee BEFORE the application of the product modifications delivered in this tax update.

The Year-to-Date balance of Special Accumulator CTS will be used in calculating Connecticut withholding tax on wages paid on or after August 1, 2011, as illustrated in the example shown on the following pages.


Connecticut Withholding Tax Calculation Example

Check Date 08/05/2011Pay Period End Date 08/06/2011Pay period CT taxable wages $4,825.92Pay frequency / number of pay periods per year Weekly / 52Number of pay periods remaining in 2011 including current pay period

22

Connecticut Withholding Code on Form CT-W4 FEmployee Hire Date and pay history On or before

01/01/2011; employee has been paid for each weekly pay period to date in 2011.

Employee State Tax Data:



YTD Connecticut Tax Withheld Prior to Current Calculation = $112.29

YTD Connecticut Taxable Portion of Supplemental Wages (Special Accumulator CTS) = $1,392.96



Calculated Connecticut Withholding Tax = $698.62


See the following pages for a step-by-step verification of the system calculated Connecticut withholding tax amount following the steps in the Connecticut calculation rules.




YTD balance of Special Accumulator CTS

Note: This step is not required for new-hire employees first paid on or after Aug 1, 2011, and Special Accumulator CTS will not be updated going forward for these employees.

Note: Step 13 is not performed for new-hire employees first paid on or after Aug 1, 2011.

Note: For new-hire employees first paid on or after Aug 1, 2011, Step 14 divides the result from Step 12 by the total number of pay periods in the year.



Verification of the system-calculated Connecticut withholding tax in the preceding example:

Step Calculation Detail Result

1 Wages per pay period = 4825.92

2 Number of pay periods in a year = 52

3 Annualized salary: multiply Step 1 by Step 2.

4825.92 * 52 = 250,947.84

Include supplemental compensation previously paid (from YTD balance of Special Accumulator Code CTS).

250,947.84 + 1,392.96 (CTS)

252,340.80

4 Employee’s Connecticut Withholding Code = F

5 Exemption amount from Table A = $0.00

6 Determine the annualized taxable income (Subtract Step 5 - from Step 3)252,340.80 – 0.00 = 252,340.80

252,340.80

7 Determine withholding tax amount from Table C252,340.80 – 250,000.00 = 2,340.80 * .067= 156.83 + 14,300 = 14,456.83 14,456.83

8 Use annualized salary (Step 3) and withholding code (Step 4) in Table D - 3% Phase-Out to determine the amount to add back if the 3% tax rate phase-out applies.

200.00

9 Use annualized salary (Step 3) withholding code (Step 4) to determine the additional recapture amount from Table E - Additional Recapture Amount.

252,340.80 – 200,000.00 = 52,340.80/5,000 = 10.46810.468 rounded = 11 * $75 = 825.00

825.00

10 Add the withholding amounts from Step 7, Step 8, and Step 9.14,456.83 + 200.00 + 825.00 = 15,481.83

15,481.83

11 Use the annualized salary (Step 3) and withholding code (Step 4) to determine the decimal amount from Table B - Personal Tax Credits.

0

12 Multiply the withholding amount from Step 10 by 1.00 minus the decimal amount from Step 11. This is the total withholding amount.

1 - 0 = 1* 15,481.83 = 15,481.83

15,481.83

13 Subtract the amount of withholding already withheld for the year from the total withholding amount in Step 12.

15,481.83 – 112.29 (CT SWT YTD) = 15,369.54

15,369.54

14 Divide the result from Step 13 by the total number of pay periods remaining for the year including this pay period.

15,369.54 / 22 pay periods remaining in 2011 = 698.62

698.62


System-calculated CT withholding tax




Special Considerations

Subsequent to the original publication of the August 1 withholding tax changes, the Connecticut Department of Revenue Services has published additional information bulletins detailing how the changes should impact different groups of employees in different situations. The link below is to the most recently updated bulletin available at the time this document was prepared, Informational Publication 2011 (10.1), 2011 Connecticut Income Tax Changes Affecting Withholding Requirements.


To see if a more recent update is available, use the link at the bottom of the Important Connecticut Withholding Tax Information for Employers page on the website of the Connecticut Department of Revenue Services.


The new withholding tax calculation mandated by Connecticut for wages paid on or after August 1, 2011, assumes that an employee has consistent taxable earnings each pay period and claims the same Withholding Code for the entire 2011 taxable year. Due to the nature of the CT formula, an employee may be over or under taxed if

a. The employee’s Connecticut taxable wages vary each pay period for any reason, such as an increase or decrease in salary, taxable benefits, or before-tax deductions; or

b. The employee’s Connecticut withholding code changes during the year. Connecticut requires that the employee’s most recently submitted Form CT-W4 must be used in the withholding calculation.

Note that in Q&A 4 in its Informational Publication 2011 (10.1), Connecticut states that even the reduction of an employee’s net pay to zero is an acceptable result of the new Connecticut withholding tax calculation:

Question: My employee received a large bonus at the beginning of the year. He will not make enough money for the rest of the 2011 taxable year to withhold the catch-up withholding amount. What is the maximum amount I am allowed to withhold and will I be liable for not withholding the correct amount?

Answer: An employer is required to deduct catch-up withholding from an employee’s wages even if it reduces the employee’s net pay amount to zero. If the employee’s net pay has been reduced to zero, the employer will not be liable under Conn. Agencies Regs. §12-707-2 for withholding less than the correct amount of tax. However, you should inform the employee that he or she is required to make third and fourth quarter estimated payments using the new rates.





Newly Hired Employees First Paid on or After August 1, 2011

As indicated in the annotations to the withholding calculation example earlier in this document, certain steps in the new withholding calculation that are specifically designed to retroactively apply new higher tax rates to previously paid compensation do not apply to newly hired employees who are first paid on or after August 1.

For example, the following instruction in Step 3 does not apply to newly hired employees who are first paid by the employer on or after August 1, 2011:

In determining the annualized salary, include any supplemental compensation previously paid or anticipated to be paid before the end of the year.

For this reason, the system will not update Special Accumulator Code CTS for these employees.

For newly hired employees first paid by the employer on or after August 1, 2011, Connecticut also specifies:

If the recently-hired employee will receive his or her first paycheck on or after August 1, 2011, use the revised withholding calculation rules. Follow Steps 1 through 12, skip Step 13, and modify Step 14 to use the number of pay periods in the entire year (Step 2). In other words, divide the result from Step 12 by Step 2.

The system will use Job Data to identify an employee as newly hired and first paid on or after August 1, 2011, and therefore exempt from the retroactive catch-up provisions of the Connecticut withholding tax calculation. If an employee has a Job Data record in which Action = Hire and Effective Date > 07/31/2011, then for Connecticut withholding tax calculation purposes, the employee will be considered a “recently-hired employee [receiving] his or her first paycheck on or after August 1, 2011, and the employee’s Connecticut withholding tax calculation will exclude the retroactive catch-up steps described above.

This process may not correctly identify every newly hired employee who should be exempt from the retroactive catch-up provisions of the Connecticut withholding tax calculation. For example, an employee hired on July 25 but not paid for the first time until August 5 would not be correctly identified as exempt from the retroactive tax catch-up calculation. Employers will need to monitor newly hired employees and may need to override the Connecticut withholding tax calculation (using one of the methods described on the final page of this document) to prevent tax from being overwithheld from such employees.

Employees Paid Inconsistently or Not Paid for All Pay Periods in the Year

Also subject to possible overwithholding and requiring ongoing tax override adjustments will be employees who were paid prior to August 1 but who for various reasons either have not been or will not be consistently paid for all of their scheduled pay periods in 2011.

a. Employees hired later than January 1 but paid at least once prior to August 1.b. Employees who had one or more periods of unpaid leave in 2011.c. Employees whose Connecticut taxable wages fluctuate widely between pay periods.



Do Not Use Stand-Alone On-Cycle Pay Calendars

For the remainder of 2011, customers should avoid using stand-alone On-Cycle Pay Calendars for payments to employees subject to Connecticut withholding tax.

In performing Step 14 of the new Connecticut withholding tax calculation, the system will use all On-Cycle Pay Calendar Table entries in determining the “total number of pay periods remaining for the year.” The system cannot distinguish between regular On-Cycle calendar entries (which do represent an employee’s regular pay periods and which should be counted in Step 14) and stand-alone On-Cycle calendar entries (which do not represent an employee’s regular pay periods and which should not be counted in Step 14).

Any Pay Calendar Table entry for which the Off-Cycle Calendar? checkbox is not selected is considered to be an On-Cycle calendar entry.

The existence of stand-alone on-cycle pay calendar entries for an employee may distort the employee’s Connecticut withholding tax calculations, because an incorrect value will be used for total number of pay periods remaining in the year.

For the remainder of 2011, if pay adjustments are required for employees subject to Connecticut withholding tax, instead of using stand-alone On-Cycle calendar entries, customers should either attach the adjustments to a stand-alone Off-Cycle calendar entry or process the adjustments against the regular On-Cycle calendar entry.



Modifying or Overriding the Connecticut Withholding Calculation

The cumulative nature of the new Connecticut withholding calculation restricts the effective use of Lines 2 and 3 on Connecticut Form CT-W4, which are used by employees to request either an additional withholding amount per pay period or a reduced withholding amount per pay period.

With the sole exception of the final pay calculation of the year for an employee, Step 13 of the new Connecticut withholding tax calculation (“Subtract the amount of withholding already withheld for the year . . .”) will negate and eliminate the effect of any previously processed additional or reduced withholding amount per pay period.

Rather than specify an additional or reduced withholding amount per pay period on State Tax Data, you must instead either (a) completely override the system-calculated Connecticut withholding tax amount with a flat dollar amount on an ongoing basis for each remaining pay period in 2011, using one of the two methods described on page 30 of this document, or (b) determine the total additional or reduced withholding amount desired by the employee for the entire year and update State Tax Data with this value prior to processing the employee’s final pay calculation for tax year 2011. If option (b) is used, you must remember to remove this value from State Tax Data before processing the employee’s first pay calculation for tax year 2012.



Also note that the Additional Percentage field on the State Tax Data page is not a valid option on Connecticut Form CT-W4. This field should not contain a value when State = CT. The Additional Percentage field is not supported by or compatible with the product modifications delivered in Tax Update 11-D for the Connecticut withholding tax calculation changes effective August 1, 2011. If there is a value in the Additional Percentage field for any employee prior to the application of the changes delivered in this tax update, that value should be eliminated to set the Additional Percentage field to zero, and the employee should be asked to submit a new Form CT-W4.


Additional Percentage is not a valid option on Connecticut Form CT-W4 and is not supported by or compatible with the Aug 1, 2011, Connecticut withholding tax calculation changes.

Employees subject to the new August 1 Connecticut withholding tax calculation cannot specify an additional withholding amount per pay period (or a reduced withholding amount per pay period) for the remainder of 2011, with the sole exception of the final pay calculation to be processed for 2011.


To override the system-calculated Connecticut withholding tax amount with the same flat dollar amount on an ongoing basis for each pay period, update the employee’s State Tax Data for Connecticut as shown below.

Special Withholding Tax Status = Maintain taxable grossAdditional Amount = The flat dollar amount of tax to be withheld

To override the system-calculated Connecticut withholding tax amount with a flat dollar amount for the current pay period, use the One-Time Taxes page on the Payline, as shown in the second illustration on the following page. Note: Due to the cumulative nature of the new Connecticut withholding tax calculation, a similar flat dollar amount override would be required for each and every subsequent pay period for the remainder of 2011.

State = CTTax Class = WithholdingOne-Time Code = OverrideOne-Time Tax Amount = The flat dollar amount of tax to be withheld

End of document.


Note that Tax Marital Status must = X when Special Withholding Tax Status is set to Maintain taxable gross.

Documents

CT Withholding 11-D