Connecticut 1099 Reporting Requirements

Required 1099 Forms

  • 1099-MISC - You must file this form even if there is no state tax withholding.
  • 1099-R - You must file this form only if there is state tax withholding.

Due Dates

Filing TypeDue Date
Electronic FilingJanuary 31

CF/SF Program

The state of Connecticut participates in the CF/SF program, but you are still required to file 1099 forms (MISC & R) directly with the state only if there is state tax withholding.

Transmittal/Reconciliation Form

The state of Connecticut mandates the filing of the Annual Summary and Transmittal of Information Returns Form CT-1096, along with the required 1099 forms.

What is the User Responsible for?

Be sure to file the required 1099 forms and Annual Summary and Transmittal of Information Returns Form CT-1096 directly with the state.

E-filing & Paper Filing

The state of Connecticut accepts both e-filing and paper filing. But, it prefers to file electronically if you are submitting 25 or more 1099s and paid electronically during the year.

State Filing Agency

Be Compliant

  • 1099 State e-File Support
  • IRS e-File as low as $0.99/form
  • Print and Postal Mail

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