DRS: Secure Electronic filing of W-2 and 1099 Forms

Secure Electronic Filing of W-2 & 1099 Forms

Electronic Filing Requirements for Informational Returns
General Information

The Department of Revenue Services is suspending the electronic filing mandate for filing Form CT-W3 for those employers who issue 24 or fewer W-2s. A paper CT-W3 can be filed by employers with 24 or fewer employees for tax year 2014.  The due date for the “paper” CT-W3 is February 28.  Also included in the suspended mandate are taxpayers who issue 24 or fewer Forms 1099-R, 1099-MISC, or W-2G.  A paper CT-1096 can be filed if the business issued 24 or fewer 1099’s for tax year 2014.  The due date for the “paper” CT-1096 is February 28.

  

Taxpayers are encouraged to use the Taxpayer Service Center (TSC) to electronically file the annual reconciliation of withholding forms. These forms are due January 31, 2016 when filed through the TSC. Taxpayers can key in or upload their annual withholding returns quickly and easily using the TSC. The program gives taxpayers step-by-step instructions for filing.

 

For assistance with electronic filing, call DRS at 800-382-9463 (outside the Greater Hartford calling area) or 860-297-5962 (from anywhere).

File Layout
  • IP 2014(16)Forms 1099-R, 1099-MISC, and W-2G Electronic Filing Requirements for Tax Year 2014
    (DRS no longer requires the filing of Form 1099-S or Form 1098.)
  • IP 2014(17), Form W-2 Electronic Filing Requirements for Tax Year 2014.
Waiver Request Information
DRS may waive the electronic reporting requirement if an employer can show hardship. To do so, the employer must complete and submit Form CT-8508, Request for Waiver from Filing Informational Returns Electronically to DRS on or before January 15, 2015. If a waiver is granted, the informational returns must be submitted on a CD rather than paper. DRS no longer accepts magnetic media including cartridges or cassettes.
  • If the waiver request is approved, payers filing 1099-R, 1099-MISC, and W-2G Informational returns must submit them using Form CT-4804 , Transmittal of Informational Returns Reported on CD.
  • If the waiver request is approved, employers submitting their W-2 forms on CD, must submit them using CT-6559 , Submitter Report for Form W-2 CD Filing.
Due Date
  • For employers and payers electronically filing annual informational returns, the due date is last day in January.
  • For employers and payers not electronically filing annual informational returns, the due date is last day in February.
FAQ's
  • Electronic Filing Informational Returns FAQ's
To File

Employers or Payers

Tax Preparers registered with DRS as Third Party Bulk Filers (TPBF)