@alisonjhade --
Connecticut does NOT require withholding from the wages of a non-resident employee unless the employee works in one of those same five states (NY, NE, DE, PA, or AR).
See Nonresident Wages Subject to Connecticut Withholding on page 8 of this reference:
https://portal.ct.gov/-/media/DRS/Publications/pubsip/2021/IP-2021-1.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
