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FORM CONN. UC-2 CORRECTION OF
(CORR) (Rev. 3/18)
EMPLOYER CONTRIBUTION RETURN
PLEASE COMPLETE BOTH PAGES OF THIS RETURN
QUARTER YEAR
CONN. REG. NO.: CONNECTICUT DEPARTMENT OF LABOR
EMPLOYER TAX ACCOUNTING UNIT
CORPORATE NAME OR 200 FOLLY BROOK BOULEVARD
TRADE NAME WETHERSFIELD, CT 06109-1114
Pay Online at: www.ct.gov/doltax
ADDRESS
COLUMN A COLUMN B COLUMN C COLUMN D
ORIGINAL CORRECTED INCREASE
1 CONTRIBUTION RATE % RETURN DECREASE
RETURN (Difference between Column (Difference between Column
See original return filed for contribution rate. (Enter below amounts A and Column B when A and Column B, when
reported on original return for Column B is larger) Column B is smaller)
corresponding items)
2 TOTAL GROSS WAGES PAID TO ALL EMPLOYEES FOR WORK
PERFORMED IN CONNECTICUT THIS QTR
3 TOTAL GROSS WAGES PAID DURING THIS QUARTER TO EACH
EMPLOYEE IN EXCESS OF THE LIMITATION FOR THE
CALENDAR YEAR
4 TOTAL TAXABLE WAGES-(ITEM 2 MINUS ITEM 3). ENTER
DIFFERENCE BETWEEN COL. A AND B IN COL. C OR D.
5 CONTRIBUTION OR CREDIT DUE: SEE INSTRUCTIONS BELOW.
INTEREST DUE. IF CORRECTION RESULTED IN AN INCREASE IN CONTRIBUTION (LINE 5, COLUMN C), ENTER INTEREST
6 DUE IN COLUMN C. SEE INSTRUCTIONS BELOW. **********
IF INCREASE IN CONTRIBUTIONS DUE (ITEM 5C), ENTER PENALTY DUE, IF ANY, IN COLUMN C. SEE INSTRUCTIONS
7 BELOW. **********
TOTAL ADDITIONAL AMOUNT DUE – SUM OF ITEMS 5C, 6C AND 7C. PAY ONLINE AT: WWW.CT.GOV/DOLTAX
8 **********
9 EXPLAIN REASON
FOR CORRECTION
10 SIGNED TITLE PHONE NUMBER ( ) DATE
HOW TO PREPARE FORM CONN. UC-2 (CORR.)
HEADING: Enter QUARTER/YEAR, Connecticut Registration Number, Employer Trade Name, Name of Owners, Partners, or
Corporate name (if other than trade name) and your Mailing address
Item 1: Contribution Rate – enter Contribution Rate for this quarter. If Rate has been corrected, use Corrected Rate.
Item 2: Enter Column “A” the Gross Wages Listed on the Original Return. Enter in Column “B” the correct amount of Gross Wages. If
Column “B” is larger than Column “A”, enter the difference in Column “C”. If Column “B” is smaller than Column “A”, enter the
difference in Column “D”.
Item 3: Excess Wages – Wages paid during quarter in excess of the limitation for the calendar year. Enter the Column “A” excess
wages as listed on original Return. Enter in Column “B” the correct amount of Excess Wages. Enter the Difference between
Columns “A” and “B” in appropriate Column “C” or “D”.
Item 4: Item 2 minus Item 3
Enter in Column “A” the taxable Wages subject to contributions as listed on the Original Return.
Enter in Column “B” the correct amount of Taxable Wages subject to contributions. Enter difference between Columns “A” and
“B” in the appropriate Column “C” and “D”.
Item 5: Enter in Column “A” the Contributions listed on the Original Return. Enter in Column “B” the amount of Contributions due on
corrected wages by multiplying Item 4B by the Contribution rate in Item 1. If Column “B” is larger than Column “A”, it
represents Additional Contributions Due, and the difference should be entered in Column “C” (INCREASE). IF Column “B” is
less than Column “A”, it represents an Overstatement of Contributions and the difference should be entered in Column “D”
(DECREASE). If a DECREASE, a refund may be issued, if applicable.
Item 6: Enter in Column “C” the interest due on the additional contributions due. Multiply item 5C by the appropriate interest rate. One
percent interest is charged for each month, or part thereof, that this return is filed late. Example: If the quarter being filed is
the first quarter, the due date is April 30. Beginning May 1st , calculate 1% interest due. On June 1, 2% interest; on July 1, 3%
interest; etc. If it is a second quarter return, interest begins to accrue August 1st; for a 3rd quarter return, November 1st; and
for a 4th quarter return, February 1st .
Item 7: Enter in Column “C” any penalty on the additional contributions due. A penalty of ten percent (10%) or fifty dollars ($50),
whichever is greater, is assessed if the balance of contributions due is not paid within thirty days of the due date. Penalty
dates: 1st quarter —June 1st; 2nd quarter—September 1st; 3rd quarter—December 1st; and 4th quarter—March 1st. Note:
penalty may not be due if it was already assessed on the original return. Please call the Employer Tax Accounting Unit
(860)263-6470 for any necessary clarification.
Pay online at: and “7C”). “6C” Item 8: Enter the total Amount due (the Sum of Items “5C”, www.ct.gov/doltax
Item 9: Explain the reason for Correction fully. If additional space is required, attach a letter furnishing all facts and refer to the letter in
this space.
Item 10: This correction return must be signed by a responsible and duly authorized person and mailed to the address listed
above. Any payment due, however, must be made online at www.ct.gov/doltax. PAGE 2 OF 2
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