Connecticut 1099 Filing Requirements

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Connecticut 1099 Filing Requirements

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

Deadline to file Form 1099 and Form CT-1096 is

January 31, 2023.

TaxBandits supports the filing of Form 1099 with both the Federal and State of Connecticut.

Q. What are the 1099 filing requirements for the state of Connecticut?

A. Filing Form 1099-NEC is 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.

Filing Form 1099-MISC is required

  • 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 service, they performed wholly or partly in Connecticut, even if no Connecticut income tax was withheld.

Filing Form 1099-R is required even if there is no state tax withholding (if Connecticut resident) & only if there is state tax withholding (if Non-Connecticut resident).

Filing Form W-2G is required

  • If the Lottery winning amount is paid to the residents and non-residents of Connecticut, even if there is no state withholding.
  • Gambling winning other than lottery is paid to Connecticut resident individuals, even if no Connecticut income tax is withheld during the year.

Filing Form 1099-K is only required if there is a state tax withholding (if the payee is located or within locations of Connecticut).

Q. What types of 1099 forms does Connecticut require?

A. Connecticut requires the filing of the following 1099 forms

Q. What are the Connecticut 1099-NEC filing requirements?

A. The State of Connecticut requires you to file Form 1099-NEC if non-employee compensation is made to the resident or non-resident individual for the services performed wholly or partly in Connecticut. The Form 1099-NEC should be filed even if no Connecticut income tax was withheld.

Q. What are the Connecticut 1099-MISC filing requirements?

A. The State of Connecticut requires you to file Form 1099-MISC under the following conditions:

  • If the miscellaneous payment was made to a Connecticut resident, even if no Connecticut income tax was withheld.
  • If the miscellaneous payment was made to a non-Connecticut resident for the service rendered wholly or partly in Connecticut, even if no income tax was withheld.

Q. What are the Connecticut 1099-R filing requirements?

A. The State of Connecticut requires you to file Form 1099-R if the payment was distributed to a Connecticut resident, even if there is no Connecticut income tax withheld. Non-Connecticut residents must only file Form 1099-R only if any Connecticut income tax is withheld.

Q. What are the Connecticut 1099-K filing requirements?

A. The State of Connecticut mandates Form 1099-K if the payment was made to a payee located in Connecticut or a resident of Connecticut.

Q. Does Connecticut have any additional requirements for filing 1099 forms?

A. Yes. The state of Connecticut requires you to file additional forms to file along with Form 1099.

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

Q. What is Form CT-1096?

A. Form CT-1096 is an Annual Summary and Transmittal of Information Returns used to report the total income taxes withheld from Nonpayroll Amounts.

Q. When is Connecticut 1099 due?

  • The due date for filing Forms 1099‑NEC, 1099‑MISC, and 1099‑R for the tax year 2022 is January 31, 2023. The due date for filing Form 1099‑K is no later than 30 days after filing with the IRS.
  • The deadline to File Form CT-1096 Connecticut Annual Summary and Transmittal of Information Returns is on January 31, 2023.

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

Q. What are the requirements to file 1099 electronically with Connecticut?

A. The State of Connecticut mandates filing electronically if you are submitting 25 or more 1099s. However, if you have paid your taxes electronically during the year, you are required to file 1099 electronically.

Q. What are the penalties for not filing or filing 1099 late with Connecticut?

A. A penalty of $50 will be imposed for each Form 1099 that is not filed on time with the state of Connecticut.

A penalty of $5 per form (up to $2,000 per calendar year) is imposed on payers who fail to file federal Form 1099 with DRS (Except for Form 1099-K).

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.

Learn more about Form 1099 penalties.

Q. Where do I mail Connecticut 1099 forms?

A. Mail your Form 1099s along with the CT-1096 to the following address:

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Website:https://portal.ct.gov/DRS/DRS-Forms/Forms/DRS-Forms

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