About CT Contractor Tax
Payroll, equipment, and retirement tax planning for Connecticut trade business owners, published by Summer Associates in Stamford.
Who publishes this site
CT Contractor Tax is an educational resource published by Summer Associates Tax Services, a tax and advisory firm in Stamford, Connecticut, serving clients for over 35 years. Our practitioners are enrolled agents, enrolled to practice before the Internal Revenue Service. We built it because contractors and trade businesses face a specific set of tax questions that general-purpose tax sites rarely answer in depth. When a reader needs help applying a strategy, we invite them to contact Summer Associates.
Editorial standards
- Each guide lists the sources it relies on, with links to IRS guidance, the statute, or other published references.
- Content reflects federal and Connecticut law as of 2026-11-15.
- We explain risks and disqualifying facts as plainly as the benefits. If a strategy only works for a narrow set of taxpayers, we say so.
- Content is general education, not individualized advice. Reading it does not create a client relationship.
Read our full editorial policy.
What Summer Associates does for contractors and trade businesses
- Worker classification reviews that flag risky 1099 arrangements, plus payroll setup when crew moves to W-2
- SIMPLE IRA, safe harbor 401(k), and profit sharing modeled on your real payroll, with plan design coordinated through a third-party administrator
- Truck and equipment purchase timing, with Section 179, bonus depreciation, and Connecticut add-backs modeled before you buy
- S corp elections and reasonable salary studies that support the wage you pay yourself
- Contractor accounting method changes that can defer income, including Form 3115 filings and job costing support
Contact Summer Associates
Our office is in Stamford, convenient to clients throughout Fairfield County, including Greenwich, Darien, New Canaan, Norwalk, Westport, and Fairfield.
Summer Associates Tax Services
48 Union St, #1C, Stamford, CT 06906
(203) 327-4311 · [email protected]
Other sites from Summer Associates
- CT Landlord Tax · Real estate investor tax
- CT W-2 Tax · W-2 employee tax
- CT Retirement Tax · Retiree & estate tax
- CT Practice Tax · Professional practice tax
- CT E-commerce Tax · E-commerce seller tax
- CT Restaurant Tax · Restaurant & hospitality tax
- CT Startup Tax · Startup founder tax