Connecticut 1099 Filing Requirements: Deadline, myconneCT, and Penalties

Connecticut’s 1099 filing requirements track the federal rules with one twist: whenever a federal 1099 is required and the payment went to a Connecticut resident or paid for services performed in the state, you must also send a state copy to the Department of Revenue Services (DRS), along with a CT-1096 transmittal, by January 31. Filing runs through the myconneCT portal, and most payers with 25 or more forms must file electronically. Miss the date and you face per-form penalties, a separate penalty on the transmittal, and interest on any unpaid withholding.

When Connecticut Filing Is Triggered

Connecticut does not set its own dollar threshold. DRS piggybacks on the federal rules: if a payment requires a federal 1099 and it has a Connecticut connection, the state copy is required too. The connection exists in two situations — you paid a Connecticut resident, or you paid a nonresident for services performed wholly or partly in Connecticut. Either one is enough, and the obligation applies even if you withheld no Connecticut income tax.¹

Because the federal thresholds drive the state obligation, the $600 trigger that applies to most 1099 types is where Connecticut filing typically kicks in. Out-of-state businesses are not off the hook. If the work happened in Connecticut, you file here, wherever your office is.

Which 1099 Forms DRS Wants

DRS accepts state copies of five federal form types, each with slightly different rules for when the Connecticut connection applies:

1099-NEC — non-employee compensation paid to Connecticut residents, or to nonresidents for services performed wholly or partly in the state.
1099-MISC — miscellaneous income, following the same residency and service-location rules as the NEC.
1099-R — pension, annuity, and retirement plan distributions to Connecticut residents. For non-resident recipients, a state copy is required only if you withheld Connecticut tax.
1099-K — payments to payees located in Connecticut or with a business location in the state.
W-2G — Connecticut Lottery winnings paid to any individual, plus other gambling winnings paid to Connecticut residents.

Form 1099-S, used for real estate transactions, is not on the DRS required list.¹

For 1099-K specifically, the federal threshold reverted under the One Big Beautiful Bill Act to the pre-2022 level: third-party settlement organizations file only when gross payments to a payee exceed $20,000 and transactions exceed 200 in the calendar year. Both conditions must be met. Payment card transactions have no minimum and must always be reported.² Whatever the federal rule requires, Connecticut requires a matching state copy when the payee is here.

The January 31 Deadline

Most Connecticut information returns share a single deadline. Forms 1099-NEC, 1099-MISC, 1099-R, W-2G, and the accompanying CT-1096 are all due to DRS by January 31 of the year after the payment.¹ Recipient copies of 1099-NEC are due to the payee on the same date, so the payee and DRS deadlines align.

The January 31 date is not just an administrative deadline. Connecticut law requires every payer who withholds tax on non-wage payments to furnish a written statement to the payee showing total payments and Connecticut tax withheld by January 31, and to file a copy with DRS by the same date.³ The federal 1099 you send the recipient satisfies this as long as it shows the Connecticut withholding.

Form 1099-K runs on its own schedule. It is due to DRS no later than 30 days after you file it with the IRS.¹ If you file 1099-Ks and other forms, you are tracking two calendars.

Filing Through myconneCT

DRS requires information returns to be filed electronically through its myconneCT portal. You can log in as a standard single-employer filer or as a third-party bulk filer. The portal supports manual entry for small batches and bulk file uploads that meet DRS technical specifications.⁴

There is one exception. If you are submitting 24 or fewer information returns total across all form types, you may file on paper. At 25 or more, electronic filing is mandatory.⁵ If a genuine hardship prevents electronic filing, you can request a waiver by mailing Form CT-8508 to DRS at least 30 days before the due date.

After you upload, the portal walks you through a review screen before final submission. Save the confirmation number. That number is your proof of timely filing if DRS ever questions the date.

The CT-1096 Transmittal

Every batch of 1099s must arrive with Form CT-1096, the Connecticut Annual Summary and Transmittal of Information Returns. It reports aggregate totals across the individual forms you are filing. You will need your Connecticut Tax Registration Number and your federal EIN to complete it.⁶ List the total number of forms and total Connecticut tax withheld, and confirm that each recipient’s name, address, and taxpayer identification number matches the federal copies. Mismatches between state and federal data are a common audit trigger.

If You Cannot Make the Deadline

If January 31 is out of reach, mail Form CT-8809 to DRS on or before that date to request an extension. Approval grants 30 days from the original due date. Need more time? Submit a second CT-8809 with a copy of the first approval letter before the initial extension expires, and DRS can grant another 30 days.⁷ CT-8809 cannot be filed electronically; it must be mailed.⁸

An extension gives you more time to file, not more time to pay. Any Connecticut tax you should have withheld is still due by the original deadline, and interest keeps running on unpaid amounts.

Penalties for Late or Missing Filings

Connecticut penalizes at two levels: the individual 1099 statements and the CT-1096 transmittal.

For each individual information return not filed on time, DRS assesses $5 per form. The annual total is capped at $2,000. The same $5 per-form penalty applies if you were required to file electronically but submitted paper, because DRS treats those paper submissions as failures to file.⁹ Both penalties may be waived if you show the failure was due to reasonable cause and not willful neglect.

The CT-1096 carries its own penalty. When no tax is due, a late or missing CT-1096 can draw a $50 penalty. When tax is owed, the penalty for a late or unfiled return is 10% of the unpaid tax or $50, whichever is greater.⁹

Unpaid withholding also accrues interest at 1% per month, or fraction of a month, from the original due date until you pay.¹⁰ On a $10,000 balance, that is $100 a month. Filing an extension does not stop that clock.

Correcting a Return You Already Filed

If you find errors after DRS has accepted your file, submit corrections through myconneCT using your business employer or third-party bulk filer login. Send only the corrected forms, not the entire original file, and mark each corrected record with a re-submission indicator so DRS can match it to the original.¹

After upload, myconneCT displays the CT-1096 as originally submitted. Update the totals to reflect the corrections, then review and resubmit. You will receive a new confirmation number. If a 1099 was left out of the original batch entirely, do not mark it as a correction. File it as a new original return under a separate submission.

1
Connecticut State Department of Revenue Services. Form 1099-R, 1099-MISC, 1099-K, 1099-NEC, and W-2G Electronic Filing Requirements
2
Internal Revenue Service. IRS Issues FAQs on Form 1099-K Threshold Under the One, Big Beautiful Bill
3
Justia. Connecticut Code 12-706 – Agreements With Other Jurisdictions, Written Statement Furnished to Employees and Payees, Treatment of Taxes Withheld
4
Connecticut State Department of Revenue Services. Electronically Filing Form W-2 (Wage) and Non-Wage Forms 1099-R, 1099-MISC, and W-2G
5
Connecticut State Department of Revenue Services. Frequently Asked Questions on Electronic Filing Informational Returns
6
Connecticut Department of Revenue Services. Form CT-1096 – Connecticut Annual Summary and Transmittal of Information Returns
7
Connecticut eRegulations. Sec. 12-723-4 Extension of Time to File Informational Returns
8
Connecticut Department of Revenue Services. Form CT-8809 – Request for Extension of Time to File Information Returns
9
Justia. Connecticut Code 12-735 – Failure to Pay Tax or to File Return or Report
10
Justia. Connecticut Code 12-723 – Extension of Time for Filing Returns and for Payment of Tax