Connecticut 1099 Filing Requirements

Tax year 2026 · CT · Last verified April 28, 2026

CF/SF Participation

Participates in CF/SF (with carve-outs)

Direct Filing Portal

myconneCT (https://portal.ct.gov/DRS-myconneCT)

Registration

Required

Filers log into myconneCT with a Business Employer Login or as a Third-Party Bulk Filer (TPBF). DRS requires one filing for each Connecticut Tax Registration Number; multiple locations or payroll systems sharing the same CT Tax Registration Number must combine into a single myconneCT submission. DRS does not assign separate submitter control codes for 1099/W-2G electronic filing.

Transmittal Form

CT-1096 (Connecticut Annual Summary and Transmittal of Information Returns)

E-file Threshold

25+ forms

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies (no withholding)	-	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	January 31	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	January 31	View detail →

General notes

Connecticut requires the state copy of federal Forms 1099-MISC, 1099-NEC, 1099-R, 1099-K, W-2G, and the CT-1096 transmittal to be filed with the Department of Revenue Services (DRS) through myconneCT. Connecticut does participate in the IRS Combined Federal/State Filing Program (CF/SF, state code 08), but CF/SF only satisfies Connecticut's requirement for 1099-MISC, 1099-NEC, and 1099-R when there is no Connecticut withholding. Any 1099-MISC/NEC/R with Connecticut withholding, and all 1099-Ks regardless of withholding, must be filed directly with DRS through myconneCT even if CF/SF was used. Filers of 25 or more information returns must file electronically.

Penalties

Late filing: $50 per CT-1096 return.

Failure to file 1099-MISC/R/NEC/W-2G with DRS: $5 per form, capped at $2,000 per calendar year.

Failure to file 1099-K with DRS: $50 for the first month per missing 1099-K, plus $50 for each additional month (or fraction thereof) the failure continues, up to $250,000 per year.

Failure to file electronically when required (25+ forms) without a granted waiver: treated as a failure to file; the penalties above may be imposed on payers who file in any other medium without first obtaining a waiver via Form CT-8508.