Connecticut State W-2 Reporting Requirements

Does Connecticut Require State W-2 Reporting?

Yes, Connecticut does require state W-2 reporting.

How Must Connecticut State W-2 Reporting be Filed?

Connecticut accepts paper filing and e-filing.

However, employers submitting 25 or more Forms W-2 are required to file electronically.

What are the Forms and Due Dates for Connecticut State W-2 Reporting?

In addition to Form W-2, Connecticut requires Form CT-W3Connecticut Annual Reconciliation of Withholding to be filed.

Forms W-2 and CT-W3 are due by January 31.

What are the W-2 penalties for Connecticut?

The W-2 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 Filing Agency?

Connecticut Department of Revenue Services
450 Columbus Blvd., Suite 1
Hartford, CT 06103
Phone: (860) 297-5962

Please see the Connecticut Information Publication 2021 (16) for more information on Connecticut W-2 filing.

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

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.

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