Connecticut 1099 Filing Requirements

Connecticut State Filing

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Connecticut 1099 Reporting Requirements

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

Scenario	If there is any Connecticut State Tax Withholding	If there is no Connecticut State Tax Withholding
Payments Threshold	Follows Federal Threshold*
Due Date	January 31, 2025
Filing Method	Direct State Filing	CF/SF
Additional Forms	Form CT-1096 (Connecticut Annual Summary and Transmittal of Information Returns)	Not Required

*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.

The State of Connecticut requires the following Forms:

Form 1099 (1099-NEC, 1099-MISC, 1099-K, 1099-R, and W-2G)
Form W-2 - Wages and Tax Statement. Learn more about Connecticut W-2 State Filing Requirements.

TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.

Frequently Asked Questions

Does Connecticut require 1099 filing?

Yes, Connecticut requires the filing of 1099 Forms under the following conditions.

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).

Is there a payment threshold for Form 1099 with Connecticut?

There is no specific threshold for reporting 1099s with the state of Connecticut. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.

Forms	Threshold
Form 1099-NEC	$600
Form 1099-MISC	$600
Form 1099-K	$5000
Form 1099-R	$10
Form W-2G	$1200 or more from Bingo or slot machines $1500 or more from a keno game $5000 or more from a poker tournament Any other winnings of $600 or more or 300 times the amount wagered

What types of 1099 forms does Connecticut require?

Connecticut requires the filing of the following 1099 forms:

Does Connecticut require additional forms when filing 1099 forms?

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.

When you efile 1099 with TaxBandits, you must take care of your Connecticut Annual Summary and Transmittal of Information Returns Form CT-1096

What is Form CT-1096?

Form CT-1096 is an Connecticut Annual Summary and Transmittal of Information Returns used to report the total income taxes withheld from nonpayroll amounts.

You must file Form CT-1096 if you are required to file federal Form 1096.

When is Connecticut 1099 due?

The due date for filing Forms 1099‑NEC, 1099‑MISC, 1099‑R, and Form CT-1096 for the tax year 2024 is
January 31, 2025.
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.

What are the requirements to file 1099 electronically with Connecticut?

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.

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

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.