TaxBandits Knowledge Base

Connecticut: 1099 State Filing Requirements

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

Connecticut State ID Format: 
 

• 9 digits followed by a hyphen and 3 digits (Eg: 999999999-999) or
• 12 digits (Eg: 999999999999)

Required Forms

Connecticut requires the filing of the following 1099 forms:

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

Filing Criteria and Requirements

Criteria 1: If Connecticut state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file 1099 forms directly with the state.

• Additional Form Required: Form CT-1096

  • TaxBandits doesn't support filing Form CT-1096 with the state. The payer must file the form directly with the state before the deadline.

• Deadline: January 31, 2025

Criteria 2: If no Connecticut state tax is withheld

• Payment Threshold: Follows Federal Threshold

• Filing Method:

  • CF/SF program: For Form 1099-NEC, MISC, R, W-2G

    • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

    • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

  • Direct State Filing: Form 1099 K

    • You must file Form 1099 K directly with the state.

• Additional Form Required: Not required

• Deadline: January 31, 2025

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