Connecticut Tax Year 2026

Connecticut 1099-NEC Filing Requirements, Tax Year 2026

What Connecticut requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Federal filing satisfies this state Last verified April 26, 2026
Filing method CF/SF satisfies IRS CF/SF submission covers Connecticut.
Deadline January 31 See deadlines section for holiday rollover. See deadlines
Format accepted Not applicable Federal CF/SF filing covers this state. See format
Late-filing penalty **Late filing:** $50 per CT-1096 return. See penalties

Filing requirements

Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Connecticut's 1099-NEC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Connecticut under CF/SF.

Connecticut requires Form 1099-NEC for nonemployee compensation paid to (1) Connecticut resident individuals, even with no Connecticut withholding, and (2) nonresidents if the services were performed wholly or partly in Connecticut. CT participates in CF/SF (state code 08), which satisfies the requirement when no Connecticut withholding is present. If Connecticut tax was withheld, the form must also be filed directly with DRS through myconneCT. The deadline is January 31.

Deadlines and extensions

Filing deadline
January 31
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Connecticut for the exact observed calendar before filing.

Accepted format

Federal filing through the IRS Combined Federal/State Filing Program satisfies Connecticut's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to Connecticut automatically after accepting the CF/SF submission.

Registration

Registration required: Yes

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.

Late-filing penalties

Connecticut penalty overview

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.

Frequently asked questions

Does Connecticut require filing of 1099-NEC for tax year 2026?

Connecticut accepts 1099-NEC through the IRS Combined Federal/State Filing Program, so a separate state submission is generally not required when you file federally under CF/SF.

Does Connecticut participate in the CF/SF program?

Partially. Connecticut accepts CF/SF for some 1099 form types but requires direct filing for others.

What is the Connecticut 1099-NEC filing deadline for tax year 2026?

The filing deadline is January 31. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does Connecticut accept for 1099-NEC?

Because CF/SF filing satisfies Connecticut, the IRS's standard electronic submission (FIRE/IRIS) is the operative format; no state-specific upload is required.

Do I need to file 1099-NEC with Connecticut if I also filed federally?

Generally no. Federal filing through CF/SF satisfies Connecticut's 1099-NEC requirement, so a separate state filing is typically not needed.

What happens if I miss the Connecticut 1099-NEC deadline?

**Late filing:** $50 per CT-1096 return. See the full penalty details below for the complete schedule.

How do I register to file with Connecticut?

Filers log into myconneCT with a Business Employer Login or as a Third-Party Bulk Filer (TPBF). See the registration section above for the full requirements.

Source citations

Verified from 3 primary sources
“Connecticut requires 1099-MISC filing even when there is NO Connecticut tax withholding if: (1) payments are made to Connecticut residents, OR (2) payments are made to non-residents for services performed wholly or partly in Connecticut. Out-of-state payers (including those in Wisconsin) must file if either condition is met. Connecticut participates in the Combined Federal/State Filing (CF/SF) program, but only Forms 1099-MISC with NO Connecticut withholding can be satisfied through CF/SF. Forms with withholding must be filed directly with CT DRS through myconneCT.”
Apr 23, 2026 https://portal.ct.gov/drs/withholding-taxes/1099s-electronic-filing-req/filing-requirements
“Forms 1099-R, 1099-MISC, 1099-NEC, W-2G and Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns, are due January 31.”
Apr 25, 2026 https://portal.ct.gov/drs/withholding-taxes/1099s-electronic-filing-req/filing-requirements
“Record A Field position 6 (Combined Federal/State Filer) must contain a 1. Record B Field positions 747-748 (Combined Federal/State Code) the code for Connecticut is 08.”
Apr 25, 2026 https://portal.ct.gov/drs/withholding-taxes/1099s-electronic-filing-req/filing-requirements

Additional 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.

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