Department of Revenue Services 
State of Connecticut                               Form CT‑588
(Rev. 04/23)                              Athlete or Entertainer Request for 
                                                  Reduced Withholding

Complete this form in blue or black ink only.                          or the date of the performance, whichever is earlier, in order 
Purpose: An athlete, entertainer, performing artist, including         to authorize a reduction in withholding. 
a member of an athletic team, or performing entity uses  Complete Pages 1, 3, and 4. Mail the completed form to: 
Form CT‑588,       Athlete or Entertainer Request for Reduced               Department of Revenue Services
Withholding, to request a reduced Connecticut income tax                    Audit Division
withholding amount.                                                         450 Columbus Blvd Ste 1
If the request is granted, Form CT‑595  , Notice to Designated              Hartford CT 06103-1837
Withholding Agent, will be sent to the designated withholding          The completed form may be emailed to     DRSAthletesEnt@ct.gov 
agent and a copy to the performer or performing entity.                or faxed to 959‑200‑4831.
General Instructions                                                   See Policy Statement  2018(1),     Income Tax Withholding 
The Department of Revenue Services (DRS) must receive                  for Athletes or Entertainers,  or call   860‑297‑5925 for more 
this form at least 14 days before the date of the first payment        information.

Performer or Performing Entity Information
 Performer or performing entity name                                                            Connecticut Tax Registration Number

 Number and street                                                                              Federal Employer Identification 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 first 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

                                      Visit us at portal.ct.gov/DRS for more information.

                                                    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 specific 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, 
Enclose a complete copy of the contract, service agreement,         golfer, tennis player, or other athlete, as well as a referee 
or other documents describing the terms of the performance.         or trainer. An entertainer includes but is not limited to an 
                                                                    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 
Column A ‑ Enter the amount paid for each expense related  performer or performing entity. Compensation includes all 
to the Connecticut performance. If a specific expense item          payments received directly for services rendered as well as 
is not listed, write a description of the item and the amount  all payments received indirectly for such items as hotel, travel, 
paid.  This would  include  expenses  incurred  within  and         and meals. If a specific payment type is not listed, please 
without Connecticut to stage the Connecticut performance.           enter that amount under the Other Compensation 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/her services solely       A performer  or performing  entity may request  a waiver  of 
from a location outside of Connecticut. The amounts paid to         withholding if they meet certain conditions. Refer to  Form 
that manager would be entered in Column A only and not              CT‑590, Athlete or Entertainer Request for Waiver of 
Column B. If the manager was present in Connecticut for the         Withholding  , and Policy  Statement  2018(1),    Income Tax 
Connecticut performance, the amount received for the services       Withholding for Athletes or Entertainers.
rendered in Connecticut should be entered in Column B.              A performer or performing entity requesting a waiver of 
Total  all  income  and  expense  items. The  net  profit  for  the Connecticut  withholding  must complete  Form CT-590  and 
Connecticut  performance  is  computed  by  subtracting  the        submit it to the designated  withholding  agent. Where a 
expenses paid for the Connecticut performance from the              performing entity submits Form CT-588 because one or 
income received for the Connecticut performance.  The               more performers or subcontracted entities have requested a 
net profit or loss from a Connecticut performance must be           waiver of withholding on Form CT-590, the performing entity 
reported on the performing entity’s Connecticut tax return.         must attach all Forms CT-590 to its completed Form CT-588.
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 filed. 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 identified on Schedule B, 
Limited  Liability  Company  (LLC)  treated  as  a  partnership,    Part I. The performing entity must prepare Form CT‑592      , 
Form CT‑1065/CT‑1120SI, Connecticut Pass‑Through Entity             Athlete or Entertainer Withholding Tax Statement, for each 
Tax Return, must be filed.                                          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. 04/23)                                                                                              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, 
 enter also on Page 4, Schedule B, Part II, Line 2.

Form CT-588 (Rev. 04/23)                                                                                 Page 3 of 4

                                      Schedule B ‑ Connecticut Athlete and Entertainer Withholding
Date of show(s)  ______________________________ Location  ______________________________________________________________________________________________________

Part  I- Schedule of Compensation for Each Participant
Attach additional sheets if necessary. Enter totals from all sheets on Line 16, Columns C through J.
                    A                 B                  C             D       E                    F         G                                                                                  H    I                  J
            Name of Entertainer       Social Security  Performance   Per Diems Salary               Hotel and Transportation  Commissions/                                                            Other              Total
                                      No. or Federal   Fee/Guarantee                                Lodging   and Travel                                                                        Management  Compensation Add 
                                      Employer ID                                                                                                                                                Fees                    Col. C thru I

  1.

  2.

  3.

  4.

  5.

  6.

  7.

  8.

  9.

 10.

 11.

 12.

 13.

 14.

 15.

 16.  Part  IColumn Totals:
      Column totals must agree with expenses on Page 3.

Part  II- Total Payments Subject to Connecticut Withholding Tax
  1.  Enter Part   ColumnI, 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. 04/23)                                                                                                                                                                                                 Page 4 of 4