Form CT-1096: Filing Through myconneCT, Deadlines, and Penalties

Connecticut Form CT-1096 is the annual transmittal that summarizes every non-wage information return (1099s and W-2Gs) you filed with the Connecticut Department of Revenue Services for the prior calendar year. If you issued a federal Form 1099-MISC, 1099-R, 1099-K, 1099-NEC, or W-2G to a Connecticut resident, or to a nonresident for work performed in the state, you file CT-1096 electronically through myconneCT by January 31.

Who Has to File

The trigger is simple: if you were required to file a federal Form 1096 with the IRS, you must file CT-1096 with DRS, even if you are not otherwise registered with the department. If no federal 1096 was required, no CT-1096 is required either.¹

The state copy of each of the following federal forms travels with your CT-1096:

Form W-2G, for Connecticut Lottery winnings paid to anyone (resident or nonresident) and for other gambling winnings paid to Connecticut residents.
Form 1099-MISC, for payments to Connecticut residents, or to nonresidents for services performed wholly or partly in the state.
Form 1099-NEC, for non-employee compensation on the same resident/nonresident rules as 1099-MISC.
Form 1099-R, for distributions paid to Connecticut residents. For nonresidents and entities, only if Connecticut income tax was withheld.
Form 1099-K, for payments to payees located in Connecticut or with Connecticut locations.

You file these even when you withheld no Connecticut income tax. The one carve-out is a 1099-R to a nonresident with no tax withheld.²

For 1099-MISC and 1099-NEC paid to nonresidents, the obligation hinges on where the work happened. A New York consultant who spent a week on-site at your Hartford office gets reported. The same consultant working entirely remotely from New York does not.¹

One boundary worth naming: CT-1096 covers non-wage returns only. Employee W-2s are summarized on Form CT-W3, a separate transmittal. A business that issues both W-2s and 1099s files both.

Deadline

CT-1096 and the information returns it transmits are due January 31 of the year after the payment period. For payments made during calendar year 2025, the deadline is January 31, 2026.¹ If January 31 falls on a weekend or holiday, the date shifts to the next business day. There is no automatic extension.

Completing the Form

Have your Federal Employer Identification Number (FEIN) and Connecticut Tax Registration Number on hand. If your company runs multiple payroll systems or operates at several locations under the same Connecticut Tax Registration Number, combine everything into one filing.²

The form itself has three lines, each a total pulled from the underlying returns:

Line 1: total Connecticut income tax withheld from all nonpayroll amounts during the calendar year.
Line 2: total gross amount of all payments reported on every 1099 and W-2G you are submitting.
Line 3: the count of individual 1099-MISC, 1099-R, 1099-K, 1099-NEC, and W-2G forms submitted with the return.

Before you submit, add up the withholding and gross payment figures from every underlying form and confirm the sums match Lines 1 and 2. A mismatch is the most common error on these filings and can prompt a DRS inquiry.¹

Filing Through myconneCT

Electronic filing is mandatory for payers submitting 25 or more of any single form type (1099-MISC, 1099-R, 1099-K, 1099-NEC, or W-2G). Payers below that threshold are encouraged but not required to file electronically.¹ Either way, myconneCT is the preferred channel. It is free, available 24 hours a day, and issues a confirmation number as soon as your upload clears.³

The portal accepts two upload formats: the IRS Publication 1220 FIRE standardized layout, and a pre-defined CSV layout.² Most payroll and accounting software can export in the 1220 format. Once your returns are uploaded, myconneCT walks you through the CT-1096 itself, generating the transmittal from the data you provided.

Important: Connecticut does not participate in the IRS Combined Federal/State Filing program. Filing 1099s with the IRS does not satisfy your Connecticut obligation. The state copies must go to DRS separately.²

Paper Filing With a Hardship Waiver

If electronic filing creates a genuine hardship, request a waiver on Form CT-8508. The waiver request must reach DRS by January 1 of the year the return is due, a full month before the CT-1096 deadline, and CT-8508 cannot itself be filed electronically. You need a separate CT-8508 for each Connecticut Tax Registration Number, and the request must include a written explanation of why electronic filing is impractical.²

DRS contacts you only if the waiver is denied. Silence means it was granted, and you may then submit your information returns on CD with a paper CT-1096 mailed to:

Department of Revenue Services
State of Connecticut
PO Box 2930
Hartford, CT 06104-2930¹

A paper filing must be postmarked by January 31. Use a delivery method that proves the postmark date.

Fixing a Return You Already Filed

Do not resubmit your entire file. Log back into myconneCT under the “Business Employer or Third-Party Bulk Filer” option and upload a file containing only the corrected 1099s or W-2Gs. Each corrected record needs the resubmission indicator in Field Position 6 of the Payee “B” record so DRS can match it to the original.²

Forms you left out entirely are not corrections. Submit them as original returns under a separate Payee “B” Record; DRS calls these supplemental returns. After uploading either type, myconneCT opens the previously submitted CT-1096 so you can revise the totals. Verify the new figures, submit, and you receive a new confirmation number.

Penalties

DRS applies two civil penalties for non-compliance, and they stack:

$50 for failing to file CT-1096 by the deadline.
$5 for each 1099-MISC, 1099-R, 1099-K, 1099-NEC, or W-2G you fail to file with DRS, up to $2,000 per calendar year.

A payer who misses the deadline and also leaves individual forms out can owe the $50 and the per-form charges together.²

Beyond those civil amounts, anyone who willfully fails to collect, account for, or pay over Connecticut withholding tax owes a penalty equal to the full unpaid tax, including interest and penalties already accrued. Fraudulent failure to withhold or pay carries an additional penalty of up to $1,000.⁴ Willfully filing a false return with DRS is punishable by a fine of up to $5,000, imprisonment for up to five years, or both.¹

1
Connecticut Department of Revenue Services. Connecticut Form CT-1096 – Connecticut Annual Summary and Transmittal of Information Returns
2
Connecticut State Department of Revenue Services. Form 1099-R, 1099-MISC, 1099-K, 1099-NEC, and W-2G Electronic Filing Requirements
3
Connecticut State Department of Revenue Services. Electronically Filing Form W-2 and Non-Wage Forms 1099-R, 1099-MISC, and W-2G
4
Justia. Connecticut Code 12-736 – Penalty for Failure to Collect, Account for and Pay Over Tax or Evasion or Defeat of Tax. Penalty for Fraud