DRS: FAQs on Electronic Filing Informational Returns

FAQs on Electronic Filing Informational Returns

Informational returns include Form CT-W3 and Form W-2 or Form CT-1096 and Forms 1099-R,1099-MISC and W-2G

Question:     What is the due date for filing annual informational returns with the Department of Revenue Services (DRS)?

Answer:       For employers and payers filing 2008 annual informational returns electronically, the due date is March 31, 2009.

For employers or payers not filing electronically, the due date is March 2, 2009. (If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the due date.)

Question:     What is the due date for submitting an extension request?

Answer:       To request an extension of time to file Form CT-W3 or CT-1096, an employer or payer must submit Form CT-8809, on or before the last day of March if filing electronically, or the last day of February if not filing electronically. (If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the due date.)  NOTE:  You will only be notified if your request has been denied. 

Question:     I can’t comply with the electronic filing requirements this year.  What is the due date for requesting a waiver from filing informational forms electronically?

Answer:       If you are filing 25 or more of any of the following informational returns: W-2, 1099-R, 1099-MISC, or W-2G, DRS requires that you file these forms electronically.  DRS may waive the electronic reporting requirement for an employer or payer if the employer or payer can show hardship. To  request a waiver, the employer or payer must complete and submit Form CT-8508, Request for Waiver From Filing Informational Returns Electronically, to DRS on or before January 15, 2009. 

                    If a waiver is granted, payers are required to submit informational returns on CD along with a copy of Form CT-4804, Transmittal of Informational Returns Reported on CD.

                   If you are filing fewer than 25 of any of the informational returns, you may file on paper, by sending copies of the informational returns with Form CT-W3 (with Forms W-2) or Form CT-1096 (with Forms W-2G, 1099-R and 1099-MISC).  We encourage you, however, to file on the TSC.

Question:      I can't file on the TSC, can I send in my forms on a CD instead?

Answer:        If you are filing 25 or more of any of the following informational returns: W-2, 1099-R, 1099-MISC, or W-2G, DRS requires that you file these forms electronically.  DRS may waive the electronic reporting requirement for an employer or payer if the employer or payer can show hardship. To  request a waiver, the employer or payer must complete and submit Form CT-8508, Request for Waiver From Filing Informational Returns Electronically, to DRS on or before January 15, 2009. 

                    If a waiver is granted, payers are required to submit informational returns on CD along with a copy of Form CT-4804, Transmittal of Informational Returns Reported on CD.

Question:     Can I file Form CT-8508, Request for a Waiver from Filing Informational Returns Electronically, on the TSC?

Answer:       No, Form CT-8508 can only be filed on paper.

Question:     Will I be penalized if I don’t file my informational returns electronically?

Answer:       The penalty for late filing is $50. Additionally, a penalty of $5 per form (up to a total of $2,000 per calendar year) is imposed on employers or payers who fail to provide copies of required annual informational returns. Any employer or payer required to file such forms electronically with DRS is subject to these penalties if the employer or payer files using paper and does not request a waiver. NOTE: if you file less than 25 of any form type, you may file on paper without requesting a waiver and no penalty will be imposed.     

Question:     Can I simply attach a file of my W-2 or 1099 forms to an email and send it to you?

Answer:       No, DRS requires that you use one of the three electronic filing methods described on our webpage: Secure Electronic Filing of W-2 and 1099 Forms.  The instructions on that page will explain the methods and the file types that are acceptable.

Question:     Can I use the “Key and Send” option if I have 50 (or less) forms of one type and 50 (or less) forms of another type?

Answer:       Yes.  You can enter up to 50 of each form type using the “Key and Send” method.

Question:     What file types can I upload with the Dynamic Web Import (DWI)?

Answer:       The file must be saved in a readable text file format and cannot be encrypted.  The TSC uses its own https, 128-byte encryption.  Commonly acceptable file types include .txt or .csv.  Unacceptable file types include .xls, .pdf, .mdb

Question:     How do I upload a file to the TSC-BUS?  Can I get step-by-step instructions?

Answer:       Please review the step by step instructions on the filing of informational returns on our web page Secure Electronic Filing of W-2 and 1099 Forms

Question:     Will this new electronic filing requirement mean more time and effort on my part?

Answer:       Filing informational returns electronically should not result in any additional work.  If you filed on magnetic media in the past, you will create the file in the same manner and transmit the file securely through the TSC.  More information is at Secure Electronic Filing of W-2 and 1099 Forms

Question:     I need assistance creating my file with software that I purchased.

Answer:       DRS cannot assist you to create your files.  You can review the file format requirements in IP 2008(16) and IP 2008(17.1) available at Secure Electronic Filing of W-2 and 1099 Forms.  If you have any questions about using the TSC, please Contact DRS.

Question:     How can an employer or payer report changes on previously-filed electronic media submission of informational returns?

Answer:       Any changes to files submitted electronically must be done using the paper method. Once Form  CT-W3 or CT-1096 has been successfully filed and a confirmation number has been issued, you will no longer have the option to return to file or correct informational returns. If a particular form is omitted, that form must be sent in on paper in addition to a corrected paper Form CT-W3 or CT-1096.

Question:     I need to amend and cannot or have no way of filing by paper, what other option(s) do I have?

Answer:       If you cannot amend on paper and must submit the amended informational return by correcting the original file, you must then burn it to a CD and submit it to DRS with Form CT-4804, Transmittal of Informational Returns Reported on CD.