Does Connecticut require state 1099 tax filing?
Yes, Connecticut requires forms many forms 1099 to be filed with the Connecticut Department of Revenue Services.
How must Forms 1099 be filed with Connecticut?
Connecticut accepts both paper filing and e-filing. However, if filing more than 25 forms, then electronic filing is mandatory.
E-filing is also mandatory for those who have paid their taxes electronically throughout the year.
Which forms does Connecticut Require?
In addition to Forms 1099, Connecticut requires Form CT-1096, Annual Summary and Transmittal of Information Returns, to be filed.
If submitting a paper filing, then Form 1096 must also be included.
Does Connecticut participate in Combined Federal/State Filing?
Yes, Connecticut participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Connecticut Department of Revenue Services and you will not have to do so yourself.
However, if state withholding is reported on Forms 1099-NEC, 1099-MISC and/or 1099-R, you must file these forms along with the associated form CT-1096 directly with the Connecticut Department of Revenue Services through the My ConneCT, even if you used CF/SF.
Please note that BoomTax does not currently support filing for Form 1099-R.
What are the Due Dates for Connecticut 1099 Reporting?
Traditionally, the filing deadlines for Connecticut are as follows:
- 1099-MISC – January 31st
- 1099-NEC – January 31st
- 1099-R – January 31st
- 1099-K – No later than 30 days after filing with IRS.
If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.
What are the 1099 penalties for Connecticut?
The 1099 penalties for Connecticut are as follows:
- Late filing: Penalty of $50.
- Failure to file: Penalty of $5 per form, up to a maximum of $2,000 per year, for employers who fail to file with the CT Department of Revenue Services. This penalty also applies if the employer was required to file electronically and failed to do so, even if they filed via paper filing.
What is the responsible state agency?
Connecticut Department of Revenue Services
450 Columbus Blvd., Suite 1
Hartford, CT 06103
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.