Periodic Returns. Form CT-WH, Connecticut Withholding Tax Payment, same periods as federal.

Quarterly Reconciliation. Form CT-941, due by the end of the month following each calendar quarter.

Annual Reconciliation. Form CT-W3, due by last day of February.

Timely Filing. Payments are considered timely if the date shown by the U.S. Post Office cancellation mark is on or before the due date of the federal deposit. If any date falls on a Saturday, Sunday, or legal holiday, substitute the next business day.