The Connecticut Department of Revenue requires the submission of various 1099 forms, such as 1099-MISC, 1099-NEC, 1099-K, 1099-B and 1099-R.
Other IRS Forms Required by the State of Connecticut:
Connecticut requires W-2 filing for all employees, irrespective of state withholding. You may be required to file Connecticut state reconciliation form CT-W3 for W-2 and CT-1096 for 1099s.
IRS Mandates eFiling for 10 or more Tax Returns for the TY 2023.
The following are the Connecticut 1099 Filing Requirements 2023
| Scenario 1 | Scenario 2 | Scenario 3 | Scenario 4 | |
|---|---|---|---|---|
| Form Name | No Connecticut state taxes withheld, payments do not exceed federal threshold. | No Connecticut state taxes withheld, payments made exceed federal threshold. | There were Connecticut state taxes withheld. | Mandatory Filing. |
| 1099-MISC | No filing required | Filing Method : CFSF | Filing Method : Electronic | Filing Method : Electronic |
| Pricing : Free | Pricing : $0.99 per form | Pricing : $0.99 per form | ||
| 1099-NEC | No filing required | Filing Method : CFSF | - | Filing Method : Electronic |
| Pricing : Free | - | Pricing : $0.99 per form | ||
| 1099-K | No filing required | Filing Method : CFSF | - | Filing Method : Electronic |
| Pricing : Free | - | Pricing : $0.99 per form | ||
| 1099-B | No filing required | Filing Method : CFSF | - | NA |
| Pricing : Free | - | NA | ||
| 1099-R | No filing required | Filing Method : CFSF | Filing Method : Electronic | NA |
| Pricing : Free | Pricing : $0.99 per form | NA | ||
| W-2 | - | - | - | Filing Method : Electronic |
| - | - | Pricing : $0.99 per form |
Additional requirements : You may be required to file Connecticut state reconciliation form CT-W3 for W-2 and CT-1096 for 1099s. This form is available through Tax1099 for $4.99.
1. Is W2 filing required in Connecticut?
Yes, in Connecticut, the Department of Revenue Services mandates W2 filing, even if there is no state withholding.
2. What are the 1099 filing requirements for the state of Connecticut?
In Connecticut, the 1099 filing requirements are as follows:
Form 1099-NEC is required when payment is made to residents and non-residents of Connecticut for services performed in the state, even if there's no state tax withholding.
Form 1099-MISC is required when payment is made to Connecticut residents, even if there's no state tax withholding.It's also required when payment is made to non-residents of Connecticut for services performed in Connecticut, even if no Connecticut income tax was withheld.
Form 1099-R is required if you are a Connecticut resident, even if there's no state tax withholding. For non-Connecticut residents, it's required only if there was state tax withholding.
Form W-2G is required for lottery winnings paid to both residents and non-residents of Connecticut, even if there's no state withholding. For gambling winnings other than the lottery paid to Connecticut resident individuals, it's required, even if no Connecticut income tax was withheld.
Form 1099-K is only required if there is state tax withholding, and the payee is located in or within Connecticut.
3. Does Connecticut have any additional requirements when filing W2 Forms and 1099 Forms?
Yes. You may be required to file Connecticut state reconciliation form CT-W3 for W-2 and CT-1096 for 1099s even if there is no state withholding.
This form is available through Tax1099 for $4.99.
4. What are Form CT-W3 and CT-W3 HHE used for in Connecticut?
Form CT-W3 is an Annual Reconciliation form for reporting wages and withheld taxes from employees' paychecks.
Form CT-W3 HHE serves the same purpose but is specifically for reporting wages and taxes withheld from Household Employers in Connecticut.
5. What are the requirements for filing W-2 forms electronically in Connecticut?
In Connecticut, electronic filing is mandatory if you are submitting 25 or more W-2 forms.
Additionally, if you have paid your taxes electronically during the year, you are also required to file W-2 forms electronically.
6. What is the filing deadline for W-2 forms in Connecticut?
The due date to file Form W-2 and Form CT-W3 / CT-W3 HHE with Connecticut is January 31.
7. When are the 1099 forms due in Connecticut for the tax year 2023?
The due date for filing Form 1099s like 1099-NEC, 1099-MISC, and 1099-R in Connecticut for the tax year 2023 is January 31, 2024.
Additionally, the deadline for filing Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns, is also on January 31, 2024.
8. Where should I mail Connecticut W-2 forms?
You should mail your Form W-2 Form along with CT-W3 / CT-W3 HHE to the following address:
Department of Revenue Services,
State of Connecticut,
Electronic Commerce Unit,
450 Columbus Blvd Ste 1,
Hartford CT 06103-1837.