DRS: Form 1099-MISC Reporting Requirements

Form 1099-MISC Reporting Requirements

Payers who issue Forms 1099-MISC to report payments made

  • to Connecticut resident individuals or,
  • if the payments relate to services performed wholly or partly in Connecticut, payments to nonresident individuals,
are required to provide copies of these Forms 1099-MISC to the Department of Revenue Services on or before February 28th, even though no Connecticut income tax was withheld. 
 
NOTE: Connecticut participates in the  Federal/State Combined Filing Program for 1099-MISC and 1099-R. For information on the Connecticut requirements for participants in the Federal/State Combined Filing Program, review the publication for Forms 1098, 1099-MISC, 1099-R, 1099S & W-2G on the Electronic Filing Requirements Page.

Company is Registered with the Department of Revenue Services

  • If your company is registered with the Department of Revenue Services but did not receive a Nonpayroll Withholding Coupon Booklet (which includes Form CT-1096), download Form CT-1096, enter your Connecticut tax registration number and submit it with the Forms 1099MISC to the address on the CT-1096. 

  • If the company is required to file Forms 1099MISC magnetically with the Internal Revenue Service, it is also required to do so with Connecticut unless it files fewer than 25 Forms 1099 (per form type) with Connecticut.    Visit the Electronic Filing Requirements Page on our website.

Company is Not Registered with Connecticut to Withhold Income Tax and is remitting Form 1099-MISC to Connecticut

  • If your company is not registered with DRS and is remitting fewer than 25 1099-MISC Forms to Connecticut, write the words "information only" in the box labeled "Connecticut Tax Registration Number" on Form CT-1096. 

  • If your company is not registered with DRS and is remitting 25 or more Form 1099-MISC Forms to Connecticut, you must file these forms electronically through the TSC.  Visit the Electronic Filing Requirements Page on our website.