Skip to main content
2025 State filing books
Search
Search Tax Information Reporting Support Help and Support.

This article applies to:

  • Product: ONESOURCE Tax Information Reporting
  • State: Connecticut

Connecticut

State annual filings

Form
Filing Requirements
Corrections
W-2G
Direct filing is required of forms that are reportable to the IRS and the taxable state is Connecticut.
Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required.
1099-DIV
1099-INT
1099-MISC
1099-NEC
1099-OID
1099-PATR
1099-R
5498
File data through the IRS Combined Federal/State Program. Direct filing is required of forms that have Connecticut state withholding.
See Additional Information for other filing requirements.
Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required.
1099-R
Direct filing required of forms that are reportable to the IRS of all Connecticut residents or where the taxable state is Connecticut.
N/A
1099-K
Direct filing is required of forms that are reportable to the IRS of all Connecticut residents or where the taxable state is Connecticut.
N/A
W-2
Direct filing is required of all W-2s that have dollars to report where the taxable state is Connecticut.
Corrections of directly filed forms are completed electronically using the TSC. Only corrected statements are required.
Filing Due Date
 Last day of January. Form 1099-K filing is due within 30 days of federal filing.
Filing Method
 Electronic Upload
Filing Format
 IRS Publication 1220 for Form 1099 filings, SSA EFW2 for Form W-2 filings
CFS Participant
 Yes
Supporting Documentation
Additional Information
  • Connecticut requires an electronic submission of reconciliation/transmittal Forms CT-W3 (Form W-2 filing) and CT-1096 (Form 1099 filing).
  • Form W-2c filings can be submitted electronically only through the
    Key and Send
     option. We create a paper filing, which can be mailed or used to
    Key and Send
     the information.
  • Direct filing of reportable 1099-Rs is required for Connecticut even when there is no Connecticut withholding. The IRS Combined Federal/State Program doesn’t satisfy this filing requirement when the taxable state on the form is not Connecticut because the data in the file wouldn’t appear to be reportable to Connecticut. As a result, this information wouldn’t be forwarded to Connecticut.
  • Direct filing of Form 1099-NEC and Form 1099-MISC is required when the recipient is a Connecticut resident and the form doesn’t have Connecticut as the taxable state.
  • Connecticut requires submissions by form type.

State periodic filings

Independent Contractor Reporting
For the recipient, select the
Independent Contractor
 checkbox under the
Miscellaneous
 section.
For the form, verify the tax location, then enter the contract amount, contract date, and contract expiration date (if valid) in the
Other Form Information
 section.
note
You'll need to mark the
Independent Contractor
 checkbox on the recipient record.
Form
Filing Requirements
1099-MISC
1099-NEC
The form must exist with Connecticut as the taxable state. Contract amount must be $5000.00 or more.
Filing Due Date
 Within 20 days of the date of hire
Filing Method
 Electronic Upload