Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

Welcome to FSET (Federal/State Employment Taxes)

Connecticut’s partnership with the Internal Revenue Service (IRS), Connecticut Department of Labor (DOL), Connecticut Department of Revenue Services (DRS), and the software community resulted in the Federal/State Employment Taxes (FSET) program which supports payment and filing of employment taxes over the Internet.

The mission of the FSET program is to reduce employer burden by simplifying the process for the quarterly filing of state and federal tax and wage reports and making employment tax payments. The program seeks to facilitate the development of commercial software applications for the single point electronic transmission of employer quarterly tax and wage reports that satisfy both state and federal obligations.

 

The program is open to software developers, transmitters, and payroll service providers who will act as "reporting agents."

 

Use FSET to file the following returns safely and securely:

  • Federal Payroll taxes (Forms 940 and 941)

  • CT Payroll Withholding taxes (Forms CT-941),

  • CT Unemployment taxes (Forms UC-2 and UC-5a)

  • Payments associated with Withholding and Unemployment taxes 

If you have a question, comment, or suggestion regarding the FSET Program, e-mail us at: DRS.FSET@po.state.ct.us.

Click here to see the DRS Approved FSET Vendors.

Did you know that if you are a new business and do not have a Connecticut Tax Registration number, you can apply on line?


Why should I use FSET?
  • Fast - "One-stop shopping" for filing your returns!

  • Easy - Your payroll provider will seamlessly transmit all payroll tax information to the IRS, DRS, and DOL without reentering the data.

  • Economical - Elimination of printing and submitting of tax documents to the taxing authorities.

  • Secure - FSET uses the highest levels of security available to protect the confidentiality of taxpayer information.

  • Error free - Eliminates duplication and manual processes which greatly reduces the chance of error.

  • On-line navigation and help tools available.

  • Convenient - FSET is available for filing returns 24 hours a day, 7 days a week.

  • Approved FSET Vendors


What returns can I file using FSET?

FSET allows taxpayers to file to following returns:

  • Form CT-941, DRS Connecticut Quarterly Reconciliation of Withholding
  • Form UC-2, DOL Employer Contribution Return
  • Form UC-5a, DOL Employee Quarterly Earning Report
  • Form 941, IRS Employer's Quarterly Federal Tax Return
  • Form 940, IRS Employer's Annual Federal Unemployment Tax Return (FUTA)
  • Associated Payments for Above Forms
  • Bulk Electronic Payments

How do I make payments using FSET?

All balances due must be paid electronically using direct payment.  Direct payment allows you to file returns at your convenience and have payments "warehoused" until a later date.  Payment can be transferred from your bank account to DRS or DOL any day up to the legal due date of the return.

If you are currently a registered user of the Connecticut Electronic Funds Transfer (EFT) program, you may make FSET payments using EFT.


Who is eligible to use FSET?

The FSET schemas and standards are designed to be used by software developers, transmitters, and payroll service providers to enable any business to file its payroll tax returns and payments.

Transmission using FSET may be either by an individual employer or a third party, using the required XML record format.

If your company is interested in using FSET for the quarterly filing of state and federal tax and wage reports and making employment tax payments ask your payroll company to contact the DRS to get involved or contact an Approved FSET Vendor.


What is required to use FSET?

Both the DOL and DRS must approve the transmitter responsible for submitting FSET data to the State of Connecticut as well as the software that generates the files.  The FSET XML schemas and the State User Guide as well as news and alerts for IRS e-file for Business – Software Developers and Transmitters are housed on the IRS Web site.


Who offers FSET?

For Employers: Approved FSET Vendors.

For Software Developers and Payroll Service Providers interested in participating in the FSET program, please contact the DRS FSET Coordinator at 860-297-4973 or by e-mail at DRS.FSET@po.state.ct.us.


Connecticut DRS On-Line Filing Methods

The following will provide you with a list of all DRS “Online Filing Methods.” 


Disclaimer

The State of Connecticut is dedicated to the practice of democracy and strongly believes in the free exchange of ideas. However, we also believe in maintaining a strict standard of excellence in all of the material associated with the State of Connecticut Web site. We do not favor one group over another, and any reference herein to any organizations, specific commercial products, process; or service by trade name, trademark, manufacturer, or otherwise; do not necessarily constitute or imply its endorsement or recommendation by the State of Connecticut.

The State of Connecticut nor any of its employees, makes any warranty, express or implied, including the warranties of merchantability and fitness for a particular purpose, or assumes any legal liability or responsibility for the accuracy, completeness, or usefulness of any information, apparatus, product, or process disclosed, or represents that its use would not infringe privately-owned rights.

The State of Connecticut is not responsible for the contents of any off-site pages referenced through links. The responsibility for content rests with the organizations who are providing the information. Specific details regarding a document should be directed to the appropriate organization and not necessarily to the State of Connecticut Web site administrator.


Approved FSET Software Developers and Payroll Service Providers

Intuit PC Logo
Thompson Creative Solutions

 

Efile software graphic button
Intuit Logo

 

For Software Developers and Payroll Service Providers interested in participating in the FSET program, please contact the DRS FSET Coordinator at 860-297-4973 or by e-mail at DRS.FSET@po.state.ct.us.