The rules
| Forms filed with the state | 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. |
| Who must file | Payers above. CF/SF participants must still file directly with DRS any 1099-MISC/NEC/R with Connecticut withholding and all 1099-K. |
| Due date | January 31 for 1099-R, MISC, NEC, W-2G and CT-1096; 1099-K no later than 30 days after filing with the IRS. |
| How | myconneCT (key-in or 1220-style upload); electronic required at 25 or more forms unless waived; transmittal Form CT-1096. |
| State 1099-K threshold | None lower than federal confirmed; but every 1099-K issued to a Connecticut payee must be filed with DRS. |
| Nonresident withholding | No general contractor withholding; Connecticut withholds on nonresident athletes and entertainers (CT-588/CT-592), not confirmed on the 1099 pages. |
- Filing-requirements page is not tax-year specific; FAQ page references 2023 specifications.
Questions people ask about Connecticut
Do I have to file 1099s directly with Connecticut?
Yes, when Connecticut tax was withheld on the payment. Even without withholding, Connecticut requires a direct filing in some cases. 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?
January 31 for 1099-R, MISC, NEC, W-2G and CT-1096; 1099-K no later than 30 days after filing with the IRS.
How do I file 1099s with Connecticut?
myconneCT (key-in or 1220-style upload); electronic required at 25 or more forms unless waived; transmittal Form CT-1096.
Does Connecticut have its own 1099-K threshold?
None lower than federal confirmed; but every 1099-K issued to a Connecticut payee must be filed with DRS.
Does Connecticut require withholding on payments to nonresident contractors?
No general contractor withholding; Connecticut withholds on nonresident athletes and entertainers (CT-588/CT-592), not confirmed on the 1099 pages.
Verified September 24, 2026 against https://portal.ct.gov/drs/withholding-taxes/1099s-electronic-filing-req/filing-requirement…. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.