US Federal Withholding
Free 2019 Payroll
Tax Table Updates
Connecticut has state income tax withholding, using multiple payroll
tax tables. The Connecticut tax calculation is
by far the most complicated for any US state. It includes an initial exemption table, a main
tax table and a tax credit table. The "jump" intervals in
the tax credit tables are definitely the weirdest
in North America.
The tables have changed in
19 of the past 29 years, including two
complete revisions to the calculation methods,
and frequent tinkering with the number of steps. We really dread doing this state, every year.
However, the withholding tables did not change in 2019. When we saw that, the clouds parted briefly and a late-season bluebird flew down, carrying a plate of cookies and a mug of hot cocoa that it left outside our office window. Thank you, Connecticut!
NOTE: In 2015, Connecticut added a new Table C 3% Tax Rate Phase-Out Add-Back (we're not making that up!) which applies to annual wages between $50K and $100K per year. Also, a new Table D Tax Recapture that applies to annual wages between $200K and $700K. Frankly, the adjustments are small, and adding the new tables required so much extra programming that we decided to skip them. We only have room for four computation tables, and CT already uses them all. No other US state needs more than two.
Come on, CT legislators, enough is enough! How about, look at the tax formulas for any other state in the US? Mathematically speaking, i t is possible to match any desired "tax curve" with a single step table.
Click here to download free updates for Connecticut
and federal payroll tax tables. Turtle Creek
Software provides updated tax withholding tables
around the first of each year.
State Withholding Instructions
You will need to assign different Tax Packages
to employees, depending on their filing status. The Marital Status
field in each Employee account is only used for Federal taxes.
To assign tax packages and enter withholding
information for an employee in your Goldenseal company file, follow these steps:
Employees from the
the employee record.
the Payroll Setup
the employee's marital
status into the Marital
Status field. Choose
either Single or
the appropriate tax
package into the
Tax Package field.
Base it on their
filing status from
Line 1 from Form
CT-W4 (status A,
B, C or D), see note
the number of federal
dependents into the
the number of Connecticut
into the State Exemptions
- Click OK.
If any additional amount is to be withheld,
enter this amount into the State Withhold field in the
Employee Account. If there is a claimed amount to be subtracted
from annual withholding, as indicated on Line 3 from Form
CT-W4, enter this as a negative amount into the State Withhold
NOTE: Connecticut state tax is calculated
using a triple table method. Filing statuses A through
C have exemptions and personal tax credits that are based
on annual wages. Filing status D receives no exemptions
or tax credits. Taxable income is determined by a standard
State Unemployment Tax Instructions
In 2019, the Connecticut SUTA tax (unemployment
insurance) applies to
the first $15,000 in
annual wages for each
employee (unchanged since
1999). After the first
year, the rate can
range between 1.9%
and 6.8%, depending
on past experience.
To enter the Connecticut SUTA tax rate
for your business in the Goldenseal payroll
Payroll Setup from
the Costs menu, and
choose Tax Items
from the submenu.
see a list of Tax
Items. Locate your
state's SUTA tax
in the list, and
double-click on it. HINT:
If you don't see
in the list, you'll
need to import Connecticut
payroll info first.
the percentage rate
that you pay into
the field to the
right of Calculation
the cutoff amount
has changed, enter
it into the dollar
field to the right
of First Adjustment.
Enter the employee's marital status for federal
For Connecticut state taxes, enter the appropriate
Tax Package for
each employee, based on their marital status and other withholding
Withholding tax website
Payroll Tax Office-- 860 297-5962
SUTA rate info-- 860 566-5180
Connecticut Department of Revenue Svcs.
Box 2997 Hartford CT 06104-2997
State Lawn Ornament
Garden gnome, carrying briefcase and waiting
for commuter train.