Connecticut: 1099 State Filing Requirements
2.4k views |Last modified 9/9/2024 3:59:49 AM EST | Added by TaxBandits Team

The State of Connecticut mandates filing filing Form 1099 with the state agency under the following conditions:

Requirements
Connecticut requires the filing of 1099 Forms under the following conditions:

1. Filing Form 1099-NEC: 

• Required if the payment is made to the resident and non-resident of Connecticut for services performed wholly or partly in Connecticut, even if there is no state tax withholding.

        2. Filing Form 1099-MISC:

• If the payment is made to the resident of Connecticut, even if there is no state tax withholding.
• If the payment is made to the non-resident of Connecticut for the services performed wholly or partly in Connecticut, even if no Connecticut income tax was withheld.

     3. Filing Form 1099-R:

• Required if there is no state tax withholding (if you are a Connecticut resident), and only if there is state tax withholding (if you are a non-Connecticut resident).

    4. Filing Form W-2G:

• If the lottery winnings are paid to the residents and non-residents of Connecticut, even if there is no state withholding.
• Required for gambling winnings other than the lottery, which are paid to Connecticut resident individuals even if no Connecticut income tax is withheld during the year.

  5.Filing Form 1099-K: 

• If there is a state tax withholding (if the payee is located in Connecticut).

Required Forms

Connecticut requires the filing of the following 1099 forms:

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-R
• W-2G

Threshold
Connecticut follows federal guidelines for reporting 1099 forms. There is no specific state threshold; you should file Form 1099 based on the applicable federal threshold for each form.

Additional Requirements

The state of Connecticut requires you to file additional forms:

• If you are filing by paper, you must send Form 1096 and CT-1096 along with Form 1099.
• If you are filing electronically, you are required to file CT-1096.

Note: TaxBandits do not support filing "Form DR 1106" with the state. The payer is responsible for filing these forms before the deadline.

Due Date

• The due date for filing Forms 1099-NEC, 1099-MISC, 1099-R, and Form CT-1096 for the tax year 2023 is January 31, 2024.
• The due date for filing Form 1099-K is no later than 30 days after filing with the IRS.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

Penalties

• A penalty of $50 will be imposed for each form 1099 not filed on time with the state of Connecticut.
• A penalty of $5/ form (up to a total of $2,000 per calendar year) is imposed on payers who fail to file federal Form 1099 with DRS.
• A penalty of $50/form (up to $250,000 per year) will be imposed on the payee who fails to file Form 1099-K with DRS. The total amount of penalties imposed will not exceed $250,000 per year.

For more information about Connecticut 1099 filing requirements, click here.