Connecticut 1099 Reporting Requirements
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Connecticut State Filing
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Connecticut State Filing Requirements
- Form 1099 (1099-NEC, 1099-MISC, 1099-R, 1099-K)
- Form CT-1096 - Connecticut Annual Summary and Transmittal of Information Returns
Deadline to File Form 1099 with Connecticut income tax withheld (CT-1096) -
January 31, 2021
TaxBandits supports the filing of Form 1099 with both the Federal and State of Connecticut.
Q. Does Connecticut mandate 1099 filing?
A. Yes, the Connecticut Department of Revenue mandates the filing of the 1099 Forms only if there is a state tax withholding.
Q. What types of 1099 forms does Connecticut require?
A. Connecticut requires the filing of the following 1099 forms only if there is a state tax withholding.
Q. Does Connecticut require the filing of Form 1099-NEC?
A. Yes. The State of Connecticut requires Form 1099-NEC to be filed even if there is no state withholding.
Q. Does Connecticut have any additional requirements when you file 1099 forms?
A. Yes. The state of Connecticut requires 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 not required to file Form 1096 and Form 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. What is the due date to file 1099 with Connecticut?
A. The due date to file 1099 with Connecticut is January 31.
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 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.