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.

Withholding Tax Requirements for Nonresident Athletes or Entertainers


Connecticut venues or lessees of venues (places where performances are held) that contract to pay athletes, entertainers or performing entities (hereafter "performers") for services performed in Connecticut are designated withholding agents. Under this policy, withholding agents are required to withhold Connecticut income tax at the source of payment at a rate of 6.99% percent of the gross payment to performers, unless the Department grants a request for reduced withholding. Policy Statement 2018(1), Income Tax Withholding for Athletes or  Entertainers, explains these requirements.

How to Request a Reduced Rate

To obtain a reduced rate or waiver, the performer or performing entity must submit CT-588, Athlete and Entertainer Reduced Withholding Request, or the Fill-in version for Form CT-588 and Form CT-590, Athlete and Entertainer Request for Waiver of Withholding, (if applicable) to the Department. (See details in Policy Statement 2018(1))

When to File a Connecticut Nonresident Return

The individual for whom Connecticut income tax was withheld must file Form CT-1040NR/PY, Connecticut Nonresident or Part-year Resident Income Tax Return, by April 15 of the following year and submit a copy of the Form CT-592, Athlete or Entertainer Withholding Tax Statement, with his or her return.

NOTE - Athlete and Entertainer Withholding Tax cannot be applied to the Connecticut corporation business tax return Form CT-1120, Connecticut Corporation Business Tax Return or CT-1065 PSC Return.  Performing entities that are S-Corporations are allowed to pass withholding to the individual shareholders by preparing Form CT-592. 

For More Information

Download Policy Statement 2018(1)Income Tax Withholding for Athletes or Entertainers, or Announcement 2003(10), New Forms and Instructions Adopted for Filing and Reconciling Payments of Nonpayroll Amounts.

Contact Frank Milardo by e-mail: Frank.Milardo@po.state.ct.us or telephone 860-297-5925 during business hours for further assistance.

Forms for Athletes and Entertainers