Connecticut State Tax Tables Recapture Amount 2025
- Knowledge Assistant
For employees that make the Starting Point gross in the Recapture amount table, they are showing a 0.00 recapture amount in the payroll deduction reconciliation.
My CT SIT taxes do not seem correct for the high earners that trigger the recapture amount.
Payroll
Tax Tables
Employee Deductions
Starting in 2024, the Recapture amount tables have three tiers, the site only defined one tier in the Tax Table Recapture screen.
In 2024, the Recapture amounts for CT changed to have multiple tiers. This stayed the same in 2025, the only change being Table D in the documentation is based on Marital Status.
Single or Married filing Separate = Withholding Codes A, D and F
Married = Withholding Code C
Head of Household = Withholding Code B
When reviewing the documentation for example, Single or Married Filing Separately (Codes A, D and F), the Table D for Tax Recapture shows:
Starting at 105,000 to 200,000 the recapture amount increases in increments of 25.00. (Max Recapture amount of $250.00)
Starting at 200,000 to 500,000 the recapture amount increases in increments of 90.00 (Max Recapture amount of $2,950.00)
Starting at 500,000 to 9999999.99 the recapture amount increases in increments of 50.00. (Max Recapture amount of $3,400.00)
The more than and less than columns increase of 5,000.
Note that the Married column has different increments of the recapture amounts at different intervals of gross amounts which increase every 10,000 instead of 5,000 as above, as well as the HOH column, which is by 8,000 with different sets of recapture increments. They both have different Max Recapture amounts as well.
To compare 2024 to 2025: