(Federal/State Employment Taxes)
A partnership among the Internal Revenue Service (IRS), the Connecticut Department of Labor (DOL),
the Connecticut Department of Revenue
Services (DRS), and the desktop payroll software community resulted in the Federal/State
Employment Taxes (FSET) program which supports payment and filing of
employment taxes over the Internet.
The mission of the FSET program is to reduce employer burden by simplifying
the process for the quarterly filing of state and federal tax and wage
reports and making employment tax payments. The program seeks to facilitate
the development of commercial software applications for the single point
electronic transmission of employer quarterly tax and wage reports that
satisfy both state and federal obligations.
The program is
open to software developers, transmitters, and payroll service providers
who will act as "reporting agents."
Use FSET to
file the following returns safely and securely:
Federal Payroll taxes
(Forms 940 and 941)
CT Payroll Withholding
taxes (Forms CT-941 and CT-W3),
CT Unemployment taxes
(Forms UC-2 and UC-5a)
Payments associated with Withholding and Unemployment taxes
If you have a question, comment, or suggestion regarding
the FSET Program, e-mail us at: firstname.lastname@example.org
Click here to see
Approved FSET Vendors.
FSET Frequently Asked Questions
Why should I use FSET?
Fast - "One-stop shopping" for filing your returns!
Easy - Your payroll provider will seamlessly transmit all payroll tax
information to the IRS, DRS, and DOL without reentering the data.
Economical - Elimination of printing and submitting of tax documents to
the taxing authorities.
Secure - FSET uses the highest levels of security available to protect
the confidentiality of taxpayer information.
Error free - Eliminates duplication and manual processes which greatly
reduces the chance of error.
On-line navigation and help tools available.
Convenient - FSET is available for filing returns 24 hours a day, 7 days
Approved FSET Vendors
What returns can I file using FSET?
taxpayers to file to following returns:
Form CT -W3,
Annual Reconciliation of Withholding
Quarterly Earning Report
Quarterly Federal Tax Return
Annual Federal Unemployment Tax Return (FUTA)
Associated Payments for Above Forms
Bulk Electronic Payments
How do I make payments using FSET?
All balances due must be paid electronically
using direct payment. Direct payment allows you to file returns at your
convenience and have payments "warehoused" until a later date. Payment can
be transferred from your bank account to DRS or DOL any day up to the legal
due date of the return. If you are currently a registered user of the
Connecticut Electronic Funds Transfer (EFT) program, you may make FSET
payments using EFT.
Who is eligible to use FSET?
The FSET schemas and standards are designed to
be used by software developers, transmitters, and payroll service providers
to enable any business to file its payroll tax returns and payments.
Transmission using FSET may be either by an
individual employer or a third party, using the required XML record format.
If your company is interested in using FSET
for the quarterly filing of state and federal tax and wage reports and
making employment tax payments ask your payroll company to contact the DRS
to get involved or contact an
Approved FSET Vendor.
What is required to use FSET?
Both the DOL and DRS must approve the
transmitter responsible for submitting FSET data to the State of Connecticut
as well as the software that generates the files. The
FSET XML schemas and the State User Guide
as well as news and alerts for
IRS e-file for Business – Software Developers and
Transmitters are housed on the IRS Web site.
offers FSET ?
For Employers: Approved FSET Vendors.
For Software Developers and
Payroll Service Providers interested in participating in
the FSET program, please contact the Tax Automation Unit at 860-263-6375 or
by e-mail email@example.com.
200 Folly Brook Boulevard, Wethersfield, CT 06109 / Phone: 860-263-6000
State of Connecticut