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I. General Instructions
This booklet contains specifications and instructions for Number, you must combine the files to complete your
filing Forms 1099-R, 1099-MISC, 1099-K, 1099-NEC, electronic filing within myconneCT.
and W-2G information electronically with the Department DRS has no application or authorization procedure and
of Revenue Services (DRS). does not assign submitter control codes for Forms 1099 or
DRS requires every state copy of the following: W-2G electronic filing.
• Federal Form W-2G for (1) Connecticut Lottery
Winnings paid to resident and nonresident individuals Extension of Time to File
even if no Connecticut income tax was withheld;
and (2) other gambling winnings paid to Connecticut To request an extension of time to file you must complete
resident individuals even if no Connecticut income Form CT-8809, Request for Extension of Time to File
tax was withheld. Information Returns and mail it on or before January 31.
Form CT-8809 cannot be filed electronically.
• Federal Form 1099-MISC for:
a. Payments made to a Connecticut resident even if Waiver From Filing Electronically
no Connecticut income tax was withheld; and DRS may waive the electronic reporting requirement
b. Payments made to a nonresident of Connecticut if only if the payer is unable to file electronically due to
the payments relate to services performed wholly a documented hardship. To request a waiver complete
or partly in Connecticut even if no Connecticut Form CT-8508, Request for Waiver From Filing
income tax was withheld. Information Returns Electronically and mail to DRS on or
• Federal Form 1099-R reporting distributions paid to before January 1, 2022. Form CT-8508 cannot be filed
Connecticut resident individuals, even if no Connecticut electronically.
income tax was withheld. For all other recipients, only If a waiver is granted, your information returns must be
if Connecticut income tax was withheld. submitted to DRS on CD. See Form CT-4804, Transmittal
• Federal Form 1099-K reporting payments to payees of Information Returns Reported on Compact Disk (CD).
located or with locations in Connecticut.
• Federal Form 1099-NEC reporting non-employee Penalties
compensation for payments made to resident individuals The penalty for late filing is $50.
or to nonresident individuals if the payments relate to A penalty of $5 per form (up to a total of $2,000 per
services performed wholly or partly in Connecticut calendar year) is imposed on payers who fail to file federal
even if no Connecticut income tax was withheld. Forms 1099-MISC, 1099-R, 1099-K, 1099-NEC, or W-2G
with DRS.
When to File Failure to file the state copy of federal Form 1099-K with
Forms 1099-R, 1099-MISC, 1099-NEC, W-2G and Form Connecticut will result in a civil penalty of $50 for the
CT-1096, Connecticut Annual Summary and Transmittal first month for each 1099-K that you are required and fail
of Information Returns, are due January 31, 2022. Form to file, plus $50 for each month, or fraction thereof, for
1099-K is due no later than 30 days after such forms are which such failure continues. The total amount of penalty
filed with the IRS. Form CT-1096 will be completed as imposed will not exceed $250,000 per year.
part of the electronic filing process when you upload the
The above penalties may also be imposed on payers who
state copy of federal Forms 1099-R, 1099-MISC, 1099-K,
are required to file electronically if they file using any
1099-NEC, and W-2G.
other media without first obtaining a waiver.
If the due date falls on a Saturday, Sunday, or legal holiday,
the return will be considered timely if filed by the next Record Keeping
business day.
Records pertaining to Connecticut information returns
must be retained for at least four years after the due date
Electronic Filing Requirements of the return.
If you file 25 or more Forms 1099-MISC, 1099-R,
1099-K, 1099-NEC, or W-2G you are required to file Corrected Returns
electronically unless you have been granted a waiver from
A correction is an information return submitted by
this requirement. See Waiver From Filing Electronically,
the transmitter to correct returns that were previously
on this page.
submitted and successfully processed by Connecticut
If you file 24 or fewer Forms 1099-MISC, 1099-R, DRS but contained erroneous information.
1099-K, 1099-NEC, or W-2G you are encouraged to file
• For information returns filed through myconneCT,
electronically but may file paper forms without requesting
corrected filings can only be done using the Standard
a waiver. See II. Electronic Filing Through myconneCT
login or Bulk Filer login.
on Page 4.
• DO NOT SEND THE ENTIRE ORIGINAL FILE
DRS requires one filing for each CT Tax Registration
AGAIN. Send only the corrected Forms 1099 and
Number. Therefore, if your company has multiple locations
or payroll systems using the same CT Tax Registration W-2G that were erroneous.
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