TIN ComplianceA resource from TIN Comply
State income tax
Yes
CF/SF program
Yes
Tax withheld
Depends on form
No tax withheld
Depends on form
Due date
January 31
State requirements

Connecticut 1099 filing requirements

Connecticut has an individual income tax and is in the IRS Combined Federal/State Filing program. Which 1099s Connecticut wants depends on the form as well as on withholding; the table below gives the answer for the nine common forms.

TC
Maintained by the TIN Compliance team
Verified October 26, 2026Department portal.ct.gov/drs

Do I have to file 1099s with Connecticut?

If you withheld Connecticut tax
Depends on the formDirect filing: MISC, NEC, R, K, all other 1099s.
If you did not withhold
Depends on the formDirect filing: MISC, NEC, R, K. Not required: all other 1099s.
It depends on the form
FormConnecticut tax withheldNo withholding
1099-MISCDirectDirect
1099-NECDirectDirect
1099-RDirectDirect
1099-KDirectDirect
All other 1099 typesDirectNot required

1099-MISC and NEC are required for Connecticut residents even without withholding; every 1099-K issued to a Connecticut payee must be filed.

The rules for tax year 2026

Forms filed with the state1099-MISC and 1099-NEC for Connecticut residents even without withholding, and for nonresidents if services performed in Connecticut; 1099-R for residents (others only if withheld); all 1099-K for payees located in Connecticut; W-2G for CT Lottery and resident gambling winnings.
Who must filePayers above. CF/SF participants must still file directly with DRS any 1099-MISC/NEC/R with Connecticut withholding and all 1099-K.
2026 filing threshold (1099-NEC, 1099-MISC)Follows federal: file the state copy of each federal 1099 you are required to file (so $2,000 for NEC/MISC in 2026 by linkage). No explicit 2026 dollar figure published.IP 2026(8) (issued 12/12/2025, effective January 1, 2026): "A payer of nonpayroll amounts who is required to file federal Form 1096 must electronically file Form CT-1096 with every state copy of the following..." 1099-NEC and 1099-MISC are required for payments to Connecticut residents, or to nonresidents for services performed wholly or partly in Connecticut, "even if no Connecticut income tax was withheld." CT-1096 instructions: "If you are not required to file federal Form 1096, you are not required to file Form CT-1096." No DRS statement names the $2,000 figure.Source: IP 2026(8), Tax Guide for Payers of Nonpayroll Amounts
State 1099-K thresholdNo separate state threshold stated. File the state copy of federal Form 1099-K "reporting payments to payees located or with locations in Connecticut". Due no later than 30 days after filing with the IRS.Source: DRS: 1099 Electronic Filing Requirements
State backup withholdingNone foundNot addressed in the sources checked.Source: IP 2026(8), Tax Guide for Payers of Nonpayroll AmountsFull detail: Connecticut backup and nonresident withholding
Withholding on nonresident contractorsNo general contractor withholding stated. Withholding is required on compensation to nonresident professional athletes and entertainers for services in Connecticut (Policy Statement 2018(1)), "even if the payments are not wages for federal income tax withholding purposes." Payers must keep records for services performed in Connecticut by nonresident contractors.Source: IP 2026(8), Tax Guide for Payers of Nonpayroll AmountsFull detail: Connecticut backup and nonresident withholding
Where to filemyconneCT ("1099s/CT-1096 Annual Summary of Withholding"; unregistered payers can use the "File 1099s" panel)
File format for tax year 2026CT 1220 format or CSVSee the specifications below.
Annual transmittal or reconciliationForm CT-1096, Connecticut Annual Summary and Transmittal of Information Returns (generated in myconneCT on upload). Form CT-945, Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts, for registered nonpayroll withholders.Due: January 31 (CT-1096 and CT-945)Form: Form CT-1096 (Rev. 12/25)
Due dates1099-NEC, 1099-MISC, 1099-R, W-2G and CT-1096: January 31 (next business day if a weekend or holiday). 1099-K: no later than 30 days after filing with the IRS. Extension: Form CT-8809 by January 31. Same dates for paper and electronic.Source: DRS: 1099 Electronic Filing Requirements
Combined Federal/State (CF/SF)"Connecticut participates in the Combined Federal/State Filing Program (CF/SF). However, you must also file Forms 1099-MISC, 1099-NEC, and 1099-R that have Connecticut withholding, and all Forms 1099-K, directly with DRS through myconneCT even if you participate in the CF/SF. The only forms filed through CF/SF that will satisfy the DRS filing requirement are Forms 1099-MISC, 1099-NEC, and 1099-R with no Connecticut withholding." CF/SF code 08. Nothing about IRIS.Source: DRS: 1099 Electronic Filing Requirements
Penalties"The penalty for late filing is $50. A penalty of $5 per form (up to a total of $2,000 per calendar year) is imposed on payers who fail to file federal Forms 1099-MISC, 1099-R, 1099-K, 1099-NEC, or W-2G with DRS." For 1099-K: "$50 for the first month for each 1099-K... plus $50 for each month... not exceed $250,000 per year." The same penalties apply to mandated e-filers who file on other media without a waiver.Source: DRS: 1099 Electronic Filing Requirements

Some items for Connecticut are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.

How to file, step by step

  1. Identify every federal 1099-NEC or MISC paid to Connecticut residents, or to nonresidents for services performed in Connecticut, plus 1099-K for payees in Connecticut.
  2. If a 1099-NEC, MISC or R has no Connecticut withholding, CF/SF filing with the IRS satisfies DRS. All 1099-K forms, and any form with Connecticut withholding, must go directly to DRS.
  3. Log in to myconneCT (or use the "File 1099s" panel if unregistered) and select 1099s/CT-1096 Annual Summary of Withholding, File Now.
  4. Key the forms, or upload a 1220 FIRE-format file or the DRS CSV layout. Use one filing per CT Tax Registration Number.
  5. Verify the pre-filled Form CT-1096, complete the quarterly breakout, and submit to get a confirmation number by January 31, 2027 (1099-K: within 30 days after the IRS filing).
  6. If registered for nonpayroll withholding, also file Form CT-945 by January 31, 2027.

File specifications and filing system

State pages checked (8)

Questions people ask about Connecticut

Do I have to file 1099s directly with Connecticut?

It depends on the form. With Connecticut withholding: Direct filing: MISC, NEC, R, K, all other 1099s. Without withholding: Direct filing: MISC, NEC, R, K. Not required: all other 1099s. Payers above. CF/SF participants must still file directly with DRS any 1099-MISC/NEC/R with Connecticut withholding and all 1099-K.

Which 1099 forms does Connecticut require?

1099-MISC and 1099-NEC for Connecticut residents even without withholding, and for nonresidents if services performed in Connecticut; 1099-R for residents (others only if withheld); all 1099-K for payees located in Connecticut; W-2G for CT Lottery and resident gambling winnings.

When are 1099s due in Connecticut?

1099-NEC, 1099-MISC, 1099-R, W-2G and CT-1096: January 31 (next business day if a weekend or holiday). 1099-K: no later than 30 days after filing with the IRS. Extension: Form CT-8809 by January 31. Same dates for paper and electronic.

How do I file 1099s with Connecticut?

Identify every federal 1099-NEC or MISC paid to Connecticut residents, or to nonresidents for services performed in Connecticut, plus 1099-K for payees in Connecticut. If a 1099-NEC, MISC or R has no Connecticut withholding, CF/SF filing with the IRS satisfies DRS. All 1099-K forms, and any form with Connecticut withholding, must go directly to DRS. Log in to myconneCT (or use the "File 1099s" panel if unregistered) and select 1099s/CT-1096 Annual Summary of Withholding, File Now. Key the forms, or upload a 1220 FIRE-format file or the DRS CSV layout. Use one filing per CT Tax Registration Number. Verify the pre-filled Form CT-1096, complete the quarterly breakout, and submit to get a confirmation number by January 31, 2027 (1099-K: within 30 days after the IRS filing). If registered for nonpayroll withholding, also file Form CT-945 by January 31, 2027.

Does Connecticut have its own 1099-K threshold?

No separate state threshold stated. File the state copy of federal Form 1099-K "reporting payments to payees located or with locations in Connecticut". Due no later than 30 days after filing with the IRS.

Does Connecticut require withholding on payments to nonresident contractors?

No general contractor withholding stated. Withholding is required on compensation to nonresident professional athletes and entertainers for services in Connecticut (Policy Statement 2018(1)), "even if the payments are not wages for federal income tax withholding purposes." Payers must keep records for services performed in Connecticut by nonresident contractors. See the Connecticut backup and nonresident withholding page for the trigger, rate, forms and statute.

Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.

What does not change by state

The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Connecticut adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Connecticut who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.

Related