Connecticut General Statutes Title 12. Taxation § 12-706. Agreements with other jurisdictions. Written statement furnished to employees and payees. Treatment of taxes withheld

(b)(1) Each employer required to deduct and withhold tax under this chapter from the wages of an employee shall furnish to each such employee with respect to the wages paid by such employer to such employee during the calendar year, on or before January thirty-first of the next succeeding year, a written statement as prescribed by the Commissioner of Revenue Services showing the amount of wages paid by the employer to the employee, the amount deducted and withheld as tax and such other information as said commissioner shall prescribe. Each such employer shall file a copy of such written statement with the Commissioner of Revenue Services on or before such January thirty-first date.

(2) Each payer and person other than a payer required to deduct and withhold tax under this chapter from nonpayroll amounts shall furnish to each payee, as defined in section 12-707, with respect to the nonpayroll amounts paid to such payee during the calendar year, on or before January thirty-first of the next succeeding year, a written statement as prescribed by said commissioner showing the amount of nonpayroll amounts paid to the payee, the amount deducted and withheld as tax and such other information as said commissioner shall prescribe. Each such payer shall file a copy of such written statement with said commissioner on or before such January thirty-first date.