Connecticut 1099 filing requirements

Connecticut is the clearest-written of the nine and one of the most demanding. The Department of Revenue Services requires every state copy of a 1099-NEC or 1099-MISC to be filed with it, and the condition is residency or Connecticut-source services, explicitly and repeatedly, even if no Connecticut income tax was withheld.

That phrase does most of the work. A firm that files only where it withheld will under-file in Connecticut.

The short version

Is a state filing required?

Yes. For 1099-NEC, payments to resident individuals, or to nonresidents for services performed wholly or partly in Connecticut. For 1099-MISC, payments to a Connecticut resident, or to a nonresident where the payments relate to Connecticut services. Withholding is not the trigger.

Does CF/SF satisfy the state?

Only partly. DRS says the only forms filed through CF/SF that satisfy its requirement are 1099-MISC, 1099-NEC and 1099-R with no Connecticut withholding. Anything with Connecticut withholding, and all Forms 1099-K, must also be filed directly through myconneCT.

Due date

January 31, with Form CT-1096, and the next business day if that falls on a weekend or holiday.

Reconciliation form

Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns. It is populated automatically once the forms upload, and you verify it and complete the quarterly breakouts.

Electronic-filing threshold

25 or more of these forms must be filed electronically absent a waiver. 24 or fewer may go on paper without one.

Dollar threshold

None published. DRS states the requirement in terms of residency and Connecticut-source services rather than an amount, so the federal threshold governs which forms exist in the first place.

File format

Record formats identical to IRS Publication 1220, with one deviation: there is no K record requirement for Connecticut, and one will be ignored if included. myconneCT also accepts a CSV layout.

Waivers, extensions and what late costs

A waiver from electronic filing is requested on Form CT-8508, mailed on or before January 1 of the year before the filing, not the year of it. If a waiver is granted, DRS wants the returns on CD.

An extension of time to file is Form CT-8809, mailed on or before January 31; it cannot be filed electronically.

The penalties are modest but per-form: $50 for late filing, and $5 per form up to a total of $2,000 per calendar year for failing to file these forms with DRS.

One more operational detail worth knowing before January: DRS requires one filing for each Connecticut Tax Registration Number, so a client with several locations or payroll systems sharing one registration number must have their files combined into a single myconneCT filing.

Why Connecticut appears here at all

We wrote these nine guides because they are the states our customers' clients actually live and work in. Where a state's rule is unresolved on the state's own published pages, this article says so rather than picking an answer.