Income Tax Withholding for Athletes and Entertainers

Connecticut income tax must be withheld from athletes and entertainers where the payment to be made exceeds $1,000.00. Such withholding is relevant to athletes, entertainers and public speakers performing services within Connecticut and who are not residents of the State of Connecticut. There are limited exceptions to this requirement, set forth below:

1. DRS has granted a request for reduced withholding;
2. DRS has granted a request for a waiver of withholding; or
3. The designated withholding agent is an educational institution, the payment is to be made by that institution to a speaker engaged either as part of a course offered by the institution or as part of an academic conference, seminar or symposium sponsored by the institution, and the payment to be made for the engagement is $5,000.00 or less.

In addition, certain contractors or individuals may be registered directly with the Department of Revenue Services ("DRS"), and as such, will file directly with DRS. The Procurement Services Department should contact DRS directly for further information. Refer to the following website for the most current withholding information, instructions, and required forms:  http://www.ct.gov/drs/cwp/view.asp?a=1427&q=265056