Form CT-588 "Athlete or Entertainer Request for Reduced Withholding" - Connecticut

What Is Form CT-588?

This is a legal form that was released by the Connecticut Department of Revenue Services - a government authority operating within Connecticut. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on March 1, 2017;
  • The latest edition provided by the Connecticut Department of Revenue Services;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form CT-588 by clicking the link below or browse more documents and templates provided by the Connecticut Department of Revenue Services.

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Download Form CT-588 "Athlete or Entertainer Request for Reduced Withholding" - Connecticut

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Department of Revenue Services
Form CT-588
State of Connecticut
Athlete or Entertainer Request for
(Rev. 03/17)
Reduced Withholding
Complete this form in blue or black ink only.
or the date of the performance, whichever is earlier, in order
to authorize a reduction in withholding.
Purpose: An athlete, entertainer, performing artist, including
Complete pages 1, 3, and 4. Mail the completed form to:
a member of an athletic team, or performing entity uses
Form CT-588, Athlete or Entertainer Request for Reduced
Department of Revenue Services
Withholding, to request a reduced Connecticut income tax
Audit Division Entertainment Withholding Section
withholding amount.
450 Columbus Blvd Ste 1
Hartford CT 06103-1837
If the request is granted, Form CT-595, Notice to Designated
Withholding Agent, will be sent to the designated withholding
The completed form may be faxed to 860-297-5775.
agent and a copy to the performer or performing entity.
See Policy Statement 2015(5), Income Tax Withholding
General Instructions
for Athletes or Entertainers, or call 860-297-5925 for more
information.
The Department of Revenue Services (DRS) must receive
this form at least 14 days before the date of the fi rst payment
Performer or Performing Entity Information
Performer or performing entity name
Connecticut Tax Registration Number
Number and street
Federal Employer Identifi cation Number (FEIN)
City/town
Telephone number
(
)
State
ZIP code
Fax number
(
)
Entity type:
Sole proprietor
Partnership
Limited Liability Company (LLC)
S corporation
Corporation
Single member LLC
Other
Performance Information
Location of performance
Date(s) of performance
Date of fi rst payment
Designated Withholding Agent Information
Designated withholding agent name
Connecticut Tax Registration Number
Number and street
FEIN
City/town
Telephone number
(
)
State
ZIP code
Fax number
(
)
Nonresident Withholding
1. Total payments subject to withholding from Page 4, Schedule B, Part II, Line 3 ......
1
2. Athlete and entertainer withholding tax: Multiply Line 1 by 6.99% (.0699). ...............
2
DRS use only
Department of Revenue Services
Form CT-588
State of Connecticut
Athlete or Entertainer Request for
(Rev. 03/17)
Reduced Withholding
Complete this form in blue or black ink only.
or the date of the performance, whichever is earlier, in order
to authorize a reduction in withholding.
Purpose: An athlete, entertainer, performing artist, including
Complete pages 1, 3, and 4. Mail the completed form to:
a member of an athletic team, or performing entity uses
Form CT-588, Athlete or Entertainer Request for Reduced
Department of Revenue Services
Withholding, to request a reduced Connecticut income tax
Audit Division Entertainment Withholding Section
withholding amount.
450 Columbus Blvd Ste 1
Hartford CT 06103-1837
If the request is granted, Form CT-595, Notice to Designated
Withholding Agent, will be sent to the designated withholding
The completed form may be faxed to 860-297-5775.
agent and a copy to the performer or performing entity.
See Policy Statement 2015(5), Income Tax Withholding
General Instructions
for Athletes or Entertainers, or call 860-297-5925 for more
information.
The Department of Revenue Services (DRS) must receive
this form at least 14 days before the date of the fi rst payment
Performer or Performing Entity Information
Performer or performing entity name
Connecticut Tax Registration Number
Number and street
Federal Employer Identifi cation Number (FEIN)
City/town
Telephone number
(
)
State
ZIP code
Fax number
(
)
Entity type:
Sole proprietor
Partnership
Limited Liability Company (LLC)
S corporation
Corporation
Single member LLC
Other
Performance Information
Location of performance
Date(s) of performance
Date of fi rst payment
Designated Withholding Agent Information
Designated withholding agent name
Connecticut Tax Registration Number
Number and street
FEIN
City/town
Telephone number
(
)
State
ZIP code
Fax number
(
)
Nonresident Withholding
1. Total payments subject to withholding from Page 4, Schedule B, Part II, Line 3 ......
1
2. Athlete and entertainer withholding tax: Multiply Line 1 by 6.99% (.0699). ...............
2
DRS use only
Form CT-588
Instructions
Schedule A Instructions
Schedule B Instructions
Income: List each item of income received for the
Provide the name of each performer or performing entity
Connecticut performance. If a specifi c item is not listed, write
receiving payments for a Connecticut performance. An
a description of the item and the amount earned.
athlete includes but is not limited to a wrestler, boxer,
golfer, tennis player, or other athlete, as well as a referee
Enclose a complete copy of the contract, service agreement,
or trainer. An entertainer includes but is not limited to an
or other documents describing the terms of the performance.
actor, singer, musician, dancer, circus performer, comedian,
Line 8: Total should equal the total contract amount for the
public speaker, as well as a writer, director, set designer, or
Connecticut performance(s).
member of a sound, light, or stage crew.
Expenses
List the amounts received directly or indirectly by each
performer or performing entity. Compensation includes all
Column A - Enter the amount paid for each expense related
payments received directly for services rendered as well
to the Connecticut performance. If a specifi c expense item
as all payments received indirectly for such items as hotel,
is not listed, write a description of the item and the amount
travel, and meals. If a specifi c payment type is not listed,
paid. This would include expenses incurred within and
please enter that amount under the Other Compensation
without Connecticut to stage the Connecticut performance.
column.
Column B – Enter the amounts paid for services rendered in
The totals for each column must correspond to the amounts
Connecticut by performers or other service providers.
reported on Schedule A, Lines 9 through 15.
Example: An artist’s manager provides his services solely
A performer or performing entity may request a waiver of
from a location outside of Connecticut. The amounts paid
withholding if they meet certain conditions. Refer to Form
to that manager would be entered in Column A only and
CT-590, Athlete or Entertainer Request for Waiver of
not Column B. If the manager was present in Connecticut
Withholding, and Policy Statement 2015(5), Income Tax
for the Connecticut performance, the amount received for
Withholding for Athletes or Entertainers.
the services rendered in Connecticut should be entered in
Column B.
A performer or performing entity requesting a waiver of
Connecticut withholding must complete Form CT-590 and
Total all income and expense items. The net profi t for the
submit it to the designated withholding agent. Where a
Connecticut performance is computed by subtracting the
performing entity submits Form CT-588 because one or
expenses paid for the Connecticut performance from the
more performers or subcontracted entities have requested a
income received for the Connecticut performance. The
waiver of withholding on Form CT-590, the performing entity
net profi t or loss from a Connecticut performance must be
must attach all Forms CT-590 to its completed Form CT-588.
reported on the performing entity’s Connecticut tax return.
If the performing entity is a corporation, Form CT-1120,
The performing entity is required to determine how much of the
Corporation Business Tax Return, must be fi led. If the entity
aggregate income and Connecticut income tax withholding
is a pass-through entity, i.e. partnership, S Corporation, or
is attributable to each participant identifi ed on Schedule B,
Part I. The performing entity must prepare Form CT-592,
Limited Liability Company (LLC), Form CT-1065/CT-1120SI,
Connecticut Composite Income Tax Return, must be fi led.
Athlete or Entertainer Withholding Tax Statement, for each
participant or other service provider listed on Schedule B,
Each expense item listed on Page 3 must correspond to the
Part I, reporting their allocable share of Connecticut income
expenses listed on Page 4, Schedule B, Columns C through I.
and Connecticut withholding tax.
Form CT-588 (Rev. 03/17)
Page 2 of 4
Schedule A - Connecticut Athlete and Entertainer Withholding Tax Schedule of Income and Expenses
Date of Performance
Location
____________________
__________________________________________________
Amount Received for
Income
Connecticut Performance
1. Guarantee ....................................................1. $
2. Percentage earnings ...................................2. $
3. Merchandise income ...................................3. $
4. Sponsorship income ....................................4. $
5. Venue capacity ............................................5. $
6. Estimated attendance ..................................6. $
7. Other income (list) .......................................7. $
a.
__________________________________________
b.
__________________________________________
c.
__________________________________________
d.
__________________________________________
e.
__________________________________________
8. Total income: Add Lines 1 through 7. .............8. $
A
B
Expenses Related to
Amounts Paid for Services
Expenses
Connecticut Performance(s)
Rendered in Connecticut
9. Performance fee/guarantee ......................... 9. $
10. Per diems ................................................... 10. $
11. Salary ......................................................... 11 $
12. Hotel and lodging ....................................... 12. $
13. Transportation and travel ........................... 13. $
14. Commissions and management fees ........ 14. $
15. Other compensation .................................. 15. $
16. Insurance ................................................... 16. $
17. Equipment lease or rental .......................... 17. $
18. Equipment transportation ........................... 18. $
19. Other expenses (list) .................................. 19. $
a.
___________________________________________
b.
___________________________________________
c.
___________________________________________
d.
___________________________________________
e.
___________________________________________
20. Total expenses: Add Lines 9 through 19. ..... 20. $
21. Net income from Connecticut performances:
Subtract Line 20 from Line 8. ........................ 21. $
If performing entity is a sole proprietor or single member LLC,
II
enter also on Page 4, Schedule B, Part
, Line 2.
Form CT-588 (Rev. 03/17)
Page 3 of 4
Schedule B - Connecticut Athlete and Entertainer Withholding
Date of show(s)
Location
______________________________
______________________________________________________________________________________________________
I
Part
- Schedule of Compensation for Each Participant
Attach additional sheets if necessary. Enter totals from all sheets on Line 16, Columns C through J.
I
A
B
C
D
E
F
G
H
J
Name of Entertainer
Social Security
Performance
Per Diems
Salary
Hotel and
Transportation
Commissions/
Total
Other
Fee/Guarantee
Lodging
and Travel
Management
Add
No. or Federal
Compensation
Col. C thru I
Fees
Employer ID
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
I
Part
Column Totals:
16.
Column totals must agree with expenses on Page 3.
II
Part
- Total Payments Subject to Connecticut Withholding Tax
I
1.
Enter Part
, Column J total. ..................................................................................................................................................... 1.
$
2.
Enter net income from Schedule A, Line 21. ............................................................................................................................ 2.
$
Total payments subject to athlete or entertainer withholding tax: Add Line 1 and Line 2.
3.
Enter here and on Page 1, Nonresident Withholding, Line 1. .................................................................................................. 3.
$
Form CT-588 (Rev. 03/17)
Page 4 of 4
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