Connecticut Nonresident Contractor (Single Job) Tax Bond
What it is & who requires it
An UNVERIFIED nonresident (out-of-state) prime or general contractor performing a Connecticut project must file a surety bond with the Department of Revenue Services to guarantee the Connecticut taxes due on the contract. The bond is required once the project contract price meets the Department’s statutory threshold (the hiring party must then obtain proof the contractor has filed the bond). As a co-equal alternative the contractor may gain ‘verified’ status (Form AU-961, record A-3) to eliminate per-project bonds, or the hiring party may hold back five percent of payments to unverified subcontractors.
Obligee: Connecticut Department of Revenue Services. Citation: C.G.S. §12-430(7) (as amended by 2011 Conn. Pub. Acts 61, §66); DRS Form AU-964 (Surety Bond and Release); DRS SN 2012(2).
Bond amount
Set by the obligee — the exact amount is confirmed automatically when you start your bond in our portal, or call 317-942-0549.
How to get it
This bond issues online — get bonded through our portal, usually in a single sitting once you confirm the bond, amount, and obligee.
Term & renewal
Term: Posted for a specific project; released by DRS once the contract is complete and the unverified prime/general contractor establishes that all Connecticut taxes due in connection with the contract have been paid. Form AU-964 expires annually on December 31.
Renewal: Filed per qualifying project; an unverified contractor furnishes a new surety bond for each covered contract rather than renewing a standing bond.
Filing
Filed with the Connecticut Department of Revenue Services (Form AU-964) to guarantee the Connecticut taxes on a specific nonresident-contractor project, under C.G.S. §12-430(7). The bond is posted per qualifying project rather than renewed annually. As co-equal alternatives the contractor may instead obtain ‘verified’ status (Form AU-961) or the hiring party may hold back a share of payments; it is listed and the exact amount is confirmed when you apply.
Source
Verified against the obligee source.
Related Connecticut bonds
Frequently asked questions
- Who requires the Connecticut Nonresident Contractor (Single Job) Tax Bond?
- It’s required by Connecticut Department of Revenue Services (C.G.S. §12-430(7) (as amended by 2011 Conn. Pub. Acts 61, §66); DRS Form AU-964 (Surety Bond and Release); DRS SN 2012(2)). An UNVERIFIED nonresident (out-of-state) prime or general contractor performing a Connecticut project must file a surety bond with the Department of Revenue Services to guarantee the Connecticut taxes due on the contract. The bond is required once the project contract price meets the Department’s statutory threshold (the hiring party must then obtain proof the contractor has filed the bond). As a co-equal alternative the contractor may gain ‘verified’ status (Form AU-961, record A-3) to eliminate per-project bonds, or the hiring party may hold back five percent of payments to unverified subcontractors.
- How much is the Connecticut Nonresident Contractor (Single Job) Tax Bond?
- Set by the obligee — the exact amount is confirmed automatically when you start your bond in our portal, or call 317-942-0549.
- How do I get the Connecticut Nonresident Contractor (Single Job) Tax Bond?
- This bond issues online — get bonded through our portal, usually in a single sitting once you confirm the bond, amount, and obligee.
- What is the term?
- Posted for a specific project; released by DRS once the contract is complete and the unverified prime/general contractor establishes that all Connecticut taxes due in connection with the contract have been paid. Form AU-964 expires annually on December 31. Renewal: Filed per qualifying project; an unverified contractor furnishes a new surety bond for each covered contract rather than renewing a standing bond.
- Is this bond insurance for me?
- No. It protects the obligee and the public — not you. If a valid claim is paid, you repay the surety.
- How is this requirement verified?
- This bond requirement is corroborated by multiple public sources. The obligee sets the exact amount, which we confirm automatically when you start your bond in the portal or with a producer.