Connecticut
State annual filings
Form | Filing Requirements | Corrections |
|---|---|---|
W-2G | Direct filing is required of forms that are reportable to the IRS and the taxable state is Connecticut. | Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required. |
1099-DIV 1099-INT 1099-MISC 1099-NEC 1099-OID 1099-PATR 1099-R 5498 | File data through the IRS Combined Federal/State Program. Direct filing is required of forms that have Connecticut state withholding. See Additional Information for other filing requirements. | Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required. |
1099-K | Direct filing is required of forms that are reportable to the IRS of all Connecticut residents or where the taxable state is Connecticut. | N/A |
W-2 | Direct filing is required of all W-2s that have dollars to report where the taxable state is Connecticut. | Corrections of directly filed forms are completed electronically using the TSC. Only corrected statements are required. |
Filing Due Date
Last day of January. Form 1099-K filing is due within 30 days of federal filing.Filing Method
Electronic UploadElectronic Filing URL
Filing Format
IRS Publication 1220 for Form 1099 filings, SSA EFW2 for Form W-2 filingsCFS Participant
YesSupporting Documentation
Additional Information
- Connecticut requires an electronic submission of reconciliation/transmittal Forms CT-W3 (Form W-2 filing) and CT-1096 (Form 1099 filing).
- A fillable template can be found at:
- Form W-2c filings can be submitted electronically only through theKey and Sendoption. We create a paper filing, which can be mailed or used toKey and Sendthe information.
- Direct filing of reportable 1099-Rs is required for Connecticut even when there is no Connecticut withholding. The IRS Combined Federal/State Program doesn’t satisfy this filing requirement when the taxable state on the form is not Connecticut because the data in the file wouldn’t appear to be reportable to Connecticut. As a result, this information wouldn’t be forwarded to Connecticut.
- Direct filing of Form 1099-NEC and Form 1099-MISC is required when the recipient is a Connecticut resident and the form doesn’t have Connecticut as the taxable state.
- Connecticut requires submissions by form type.
State periodic filings
Independent Contractor Reporting
For the recipient, select the
Independent Contractor
checkbox under the Miscellaneous
section.For the form, verify the tax location, then enter the contract amount, contract date, and contract expiration date (if valid) in the
Other Form Information
section.note
You'll need to mark the
Independent Contractor
checkbox on the recipient record.Form | Filing Requirements |
|---|---|
1099-MISC 1099-NEC | The form must exist with Connecticut as the taxable state. Contract amount must be $5000.00 or more. |
Filing Due Date
Within 20 days of the date of hireFiling Method
Electronic UploadElectronic Filing URL
Supporting Documentation