Connecticut: 1099 State Filing Requirements
2.0k views | Last modified 1/4/2024 3:06:04 AM EST | Added by TaxBandits Team

Applicable To
94X 1099 W-2 ACA W-4

The Connecticut Department of Revenue mandates

Filing of Form 1099-NEC, if 

  • Payments are made to resident individuals or to nonresident individuals of Connecticut.
  • Payments relate to services performed wholly or partly in Connecticut, even if no Connecticut income tax was withheld.

Filing of Form 1099-MISC, if

  • Payments made to a Connecticut resident even if no Connecticut income tax was withheld and
  • Payments made to a nonresident of Connecticut if the payments relate to services performed wholly or partly in Connecticut, even if no Connecticut income tax was withheld.

Filing of Form 1099-R, if

  • Distributions were paid to Connecticut resident individuals, even if no Connecticut income tax was withheld.
  • For all other recipients, only if Connecticut income tax was withheld.

Filing of Form W-2G, if

  • Connecticut Lottery Winnings paid to resident and nonresident individuals even if no Connecticut income tax was withheld; and
  • Other gambling winnings were paid to Connecticut resident individuals even if no Connecticut income tax was withheld.

Filing of Form 1099-K, if

  • Reporting payments to payees located or with locations in Connecticut."

TaxBandits supports the e-filing of Form 1099 with both the Federal and State of Connecticut.  However, we do not support filing the Annual Summary and Transmittal “Form CT-1096” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

Form 1099 - (1099-NEC, 1099-MISC, 1099-R, 1099-K & W-2G)
Form CT-1096 - (Connecticut Annual Summary and Transmittal of Information Returns).

Due Date

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

If the due date falls on a weekend or federal holiday, the next weekday is the deadline.

Penalty

  • A penalty of $50 will be imposed for each form 1099 not filed on time with the state of Connecticut.
  • A penalty of $5 per 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 Reporting Requirements, click here

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