DRS: IP 2002(20), 2002 Magnetic Media Requirements for 1098,1099, W-2G Forms

Important Information

• The deadline for filing magnetic media
information is February 28, 2003, even if the deadline for federal purposes is the last day of March.

• Federal/State Combined filers see Page 4.

• All transmitters (including combined filers) must send DRS a completed Form CT-4804 by the due date.

• DRS only requires the filing of Form CT-1096 if Connecticut tax has been withheld.

• The Connecticut specifications for record layouts must be followed.

• DRS requires external media labels.  Transmitters must create their own external label.  (See Appendix A.)

• Technical requirements for tape, cartridge, and diskette filings are described separately.

• DRS does not accept:

5 1/4" or 8" diskettes,
3490 cartridges, or
backup, compressed, zip, or Excel files.

{DRS LOGO}

STATE OF CONNECTICUT
Department of Revenue Services


IP 2002(20), Annual Informational Returns on Magnetic Media

This Informational Publication has been
superseded by IP 2003(17)

 

2002
Connecticut
Magnetic Media
Filing
Requirements

For Federal Forms
1098, 1099-MISC, 1099-R,
1099-S, and W-2G


Magnetic Media Publications are
now available on the Internet
http://www.ct.gov/drs


Questions & Answers

Connecticut Magnetic Media Filing of Federal Forms
1098, 1099-MISC, 1099-R, 1099-S, and W-2G

1. Which nonpayroll informational returns must be filed with the Connecticut Department of Revenue Services (DRS)?

A. Every "State copy" of the following:

  • Federal Form W-2G for winnings paid to a Connecticut resident, even if no Connecticut income tax was withheld;

  • Federal Form 1098 for property taxes paid on real estate located in Connecticut and owned by an individual;

  • Federal Form 1099-MISC for payments made to a Connecticut resident or, if the payments relate to services performed wholly or partly in Connecticut, payments made to a nonresident of Connecticut, even if no Connecticut income tax was withheld;

  • Federal Form 1099-R, but only if Connecticut income tax was withheld;

  • Federal Form 1099-S for real estate transactions in Connecticut, even if no Connecticut income tax was withheld.

2. Does DRS participate in the Federal/State Combined Filing Program?

A. Yes. DRS does participate in the Federal/State Combined Filing Program for federal Forms 1099-MISC and 1099-R. Form CT-4804, Transmittal of Informational Returns Reported Magnetically, is required for combined filing. See below for additional information.

3. Who is required to file on magnetic media with DRS?

A. Payers that meet the following conditions must file on magnetic media with DRS:

  • The IRS requires you to file federal Forms W-2G, 1098, 1099-R, 1099-S, or 1099-MISC on magnetic media with the IRS; and

  • You file 25 or more forms, per form type, with DRS.

4. Were there any technical changes in the magnetic media specifications for 2002?

A. Yes.  There are changes to the record layouts for 2002.  See Magnetic Media Record Specifications on Page 12 for details.

5. Are DRS’ magnetic media filing specifications the same as the federal specifications?

A. No. DRS does not require the filing of the State Totals K Record. Also, many fields are not required by DRS. These are indicated by N/A. Enter blanks.

Some DRS fields are different from the federal requirements.

6. How will extraneous records be treated?

A.  Information records not required by DRS will be ignored.

7. What does a multi-state filer have to do to comply with Connecticut requirements?

A. The business must report Connecticut sourced income only and remove all income from sources outside of Connecticut.

8. What magnetic media are acceptable to DRS?

A. Tape — 1/2 inch tape [800, 1600 or 6250 bytes per inch (BPI)]

Cartridge — 3480 IBM compatible [38,000 characters per inch (CPI)]

Diskette — 3 1/2 inch IBM/PC compatible [double density or high density]

DRS does not accept 5 1/4 or 8 inch diskettes, 3490 cartridges, CD rom, zip files, or compressed files.

9. What DRS forms should accompany the magnetic media?

A. One Form CT-4804 and Form CT-4802, Transmittal of Informational Returns Reported Magnetically (Continuation), if applicable, per transmitter.  DRS only requires Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns, if Connecticut income tax has been withheld from nonpayroll amounts.

10. How does a payer request an extension of time to file informational returns on magnetic media?

A. To request an extension, a payer must complete and submit Form CT-8809, Request for Extension of Time to File Informational Returns, on or before the filing deadline. This form is included in this booklet. DRS will only notify payers whose extension requests have been denied.

11. How does a payer request a waiver from filing informational returns on magnetic media?

A. DRS may waive the magnetic media filing requirement if the payer can show hardship. To request a waiver of the magnetic media filing requirement, a payer must complete and submit Form CT-8508, Request for Waiver From Filing Informational Returns on Magnetic Media, at least 45 days before the filing deadline. This form is included in this booklet. The payer is not exempt from filing paper forms even if DRS grants a waiver from filing on magnetic media. DRS will notify all payers applying for a waiver of the disposition of their request.

12. Will failure to file informational returns on magnetic media result in the assessment of penalties?

A. Yes. Payers required to file magnetically will be treated as having failed to file even if they file paper forms in lieu of magnetic filing. A penalty of $5 will be imposed for each statement of payment to another person that a payer fails to file with DRS on magnetic media by the last day of February. The total penalty imposed will not exceed $2,000 for any calendar year.


TABLE OF CONTENTS

Questions and Answers

I. Federal/State Combined Filing

What to Send to DRS Record Differences for Combined Filing
Corrections

II.  CONNECTICUT MAGNETIC MEDIA REPORTING REQUIREMENTS FOR FORMS 1098, 1099-R, 1099-S, 1099-MISC, AND W-2G

General Information Test Files
Magnetic Media Reporting Requirements Corrections
Filing Deadline Transmittal Forms
Designated Delivery Services Use of Agent
Extension of Filing Deadline and Waiver of Filing on Magnetic Media Multiple Payer/Multiple Filings
Penalties for Late Filing Use of Paper Forms
Processing Information and Payer Retention Responsibilities

III. DATA RECORD DESCRIPTIONS

General Information Money Amounts

IV. MAGNETIC MEDIA SPECIFICATIONS FOR TAPES, CARTRIDGES, AND DISKETTES

General Information Multiple Volume Diskette Files
Tape and Cartridge Specifications External Labels
Internal Labels Requirements for MS-DOS 3 1/2" Diskettes
Diskette Specifications

V. PROGRAMMER’S CHECKLIST

General Information Payment (Calendar) Year
Tape and Cartridge Media Proper Order of Records For Files With More Than One Payer
Diskette Media Money Amounts

VI. EXAMPLES OF PROPER RECORD SEQUENCE FOR MAGNETIC MEDIA 1098 AND 1099 INFORMATIONAL RETURNS

VII. MAGNETIC MEDIA RECORD SPECIFICATIONS  (PDF FORMAT)

Transmitter "T" Record - General Field Descriptions Payee "B" Record - Record Layout Positions 544-750 for Form 1099-R
Record Name: Transmitter "T" Record Payee "B" Record - Record Layout Positions 544-750 for Form 1099-S
Payer "A" Record - General Field Descriptions Payee "B" Record - Record Layout Positions 544-750 for Form W2-G
Record Name: Payer "A" Record End of Payer "C" Record - General Field Descriptions
Payee "B" Record - General Field Descriptions Record Name: End of Payer "C" Records End of Transmission "F" Record - General Field Descriptions
Record Name: Payee "B" Record Record Name: End of Transmission "F"  Record
Payee "B" Record - Record Layout Positions 544-750 for Form 1098
Payee "B" Record - Record Layout  Positions 544-750 for Form 1099-MISC

Appendix A: Instructions for Preparing an External Magnetic Media Label
Appendix B: Forms for Magnetic Media Informational Returns
Appendix C: Checklist for Mailing 1098, 1099, and W-2G Magnetic Media
Appendix D: Glossary

Form CT-4804 Transmittal of Informational Returns Reported Magnetically
Form CT-4802 Transmittal of Informational Returns Reported Magnetically (Continuation)
Form CT-8809 Request for Extension of Time to File Informational Returns
Form CT-8508 Request for Waiver from Filing Informational Returns on Magnetic Media

Form CT-1096 Connecticut Annual Summary and Transmittal of Information Returns


I. FEDERAL/STATE COMBINED FILING

Connecticut is participating in the Federal/State Combined Filing Program for federal forms 1099-MISC and 1099-R starting with tax year 2002. The record requirements for federal/state combined filers are nearly identical to the magnetic media filing requirements. The only differences are noted to the right. (Records T, A, C, and F are identical to the magnetic media filing requirements in this booklet.)

What to Send to DRS

Combined filers are required to file Form CT-4804, Transmittal of Informational Returns Reported Magnetically, with the Connecticut Department of Revenue Services (DRS) by the due date.

Combined filers are also required to file Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns, if Connecticut income tax was withheld from non-payroll amounts. Do not file Form CT-1096 if Connecticut tax is not withheld.

Mail forms CT-4804 and CT-1096 (if applicable) to:

Department of Revenue Services
State of Connecticut
PO Box 5081
Hartford CT 06102-5081

Do not send federal form 6847 to DRS.

Record Differences for Combined Filing

Record A

  • Field position 26 (Combined Federal/State Filer) must contain a 1.

Record B

  • Field positions 723-734 (State Income Tax Withheld) must contain the dollar amount of Connecticut State Income Tax Withheld for 1099-MISC only. The payment amount must be right justified and unused positions must be zero-filled.
  • Field positions 747-748 (Combined Federal/State Code) The code for Connecticut is 08.

Corrections

DRS does not accept paper corrections of previously submitted magnetic media information including information submitted through the Federal/State Combined Filing Program.  If you report any paper corrections with the federal government as a combined filer you must make the necessary file corrections and resubmit the entire magnetic media to DRS with Form CT-4804 (and CT-1096 if applicable) indicating that it is a replacement file.


II. CONNECTICUT MAGNETIC MEDIA REPORTING REQUIREMENTS FOR FORMS 1098, 1099-R, 1099-S, 1099-MISC, AND W-2G

This booklet contains the specifications and instructions for reporting forms 1098, 1099-R, 1099-S, 1099-MISC, and W-2G information to the State of Connecticut Department of Revenue Services (DRS) on magnetic media. DRS requires every "state copy" of the following:

  • Federal Form W-2G for winnings paid to a Connecticut resident, even if no Connecticut income tax was withheld;

  • Federal Form 1098 for property taxes paid on real estate located in Connecticut and owned by an individual;

  • Federal Form 1099-MISC for:

  • Payments made to a Connecticut resident,

  • Payments that relate to services performed wholly or partly in Connecticut, and

  • Payments made to a nonresident of Connecticut, even if no Connecticut income tax was withheld;

  • Federal Form 1099-R, only if Connecticut income tax was withheld;

  • Federal Form 1099-S for real estate transactions in Connecticut, even if no Connecticut income tax was withheld.

DRS only accepts filings on 1/2" magnetic tape, 3480 cartridges, and 3 1/2" diskettes.

There are two formats. One is for tape and cartridge reporting and the other is for diskette reporting.

Magnetic Media Reporting Requirements

A payer required by the Internal Revenue Service (IRS) to file copies of federal forms 1098, 1099-R, 1099-S, 1099-MISC, or W-2G on magnetic media must file these forms on magnetic media with DRS. However, a payer who files 24 or fewer Forms W-2G, 1098, or 1099 with DRS is excused from filing on magnetic media for that particular type of informational return without obtaining a waiver.

DRS has no application or authorization procedure and does not assign transmitter control codes for informational return magnetic media filing.

Filing Deadline

Informational return files are due the last day of February even if the deadline for federal purposes is the last day of March because the information is being transmitted electronically. If the last day of February falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.

Designated Delivery Services

Taxpayers can use certain designated delivery services, in addition to the U.S. Postal Service, for delivering returns, claims, statements or other documents, or payments, and meet the timely mailing as timely filing and payment rules. DRS has accepted the list of private delivery services that is currently published by the IRS. The following are the designated types of service at the time of publication.

Airborne Express
(Airborne)
  • Overnight Air Express Service
  • Next Afternoon Service
  • Second Day Service
DHL Worldwide Express
(DHL)
  • DHL "Same Day" Service
  • DHL USA Overnight
Federal Express
(FedEx)
  • FedEx Priority Overnight
  • FedEx Standard Overnight
  • FedEx 2Day
  • FedEx International Priority
  • FedEx International First
United Parcel Service
(UPS)
  • UPS Next Day Air
  • UPS Next Day Air Saver
  • UPS 2nd Day Air
  • UPS 2nd Day Air A.M.
  • UPS Worldwide Express Plus
  • UPS Worldwide Express

This list is subject to change. To verify the names of designated PDSs and designated types of service, check the DRS Web site or call DRS.  Policy Statement 2002(4), Designated Private Delivery Services and Designated Types of Service.

Extension of Filing Deadline and Waiver of Filing on Magnetic Media

DRS may waive the magnetic media reporting requirement for a payer if the payer can show hardship. To request a waiver, the payer must complete and submit Form CT-8508, Request for Waiver From Filing Informational Returns on Magnetic Media, to DRS at least 45 days before the due date of the magnetic media filing. This form is included in this booklet.

DRS may grant a payer an extension of time to file information on magnetic media upon request by the payer. To request an extension, the payer must complete and submit Form CT-8809, Request for Extension of Time to File Informational Returns, to DRS on or before the due date of the magnetic media filing. This form is included in this booklet.

Penalties and Late Filing

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 payers who fail to provide copies of federal Forms W-2G, 1098, or 1099 to DRS. Any payer required to file federal Forms W-2G, 1098, or 1099 on magnetic media with DRS is subject to penalties if the payer files using paper forms without obtaining a waiver.

Processing Information and Payer Retention Responsibilities

If DRS is unable to process a file, the file will be returned to the transmitter with an explanation of the problems that were encountered.

DRS does not provide notification when files are processed.  DRS does not return processed files.

DRS requires payers to keep a copy of their W-2G, 1098, and 1099 data, or to be able to reconstruct the data, for at least four (4) years after the due date. DRS recommends that transmitters keep a backup copy of their magnetic media file for four years.

Test Files

DRS does not accept or process test files.

Corrections

If there is an error in the magnetic media, correct the file and replace the entire file. Complete Form CT-4804, Transmittal of Informational Returns Reported Magnetically, and check the box indicating that it is a replacement file. This form is included in this booklet.

Transmittal Forms

A Form CT-4804 and Form CT-4802, Transmittal of Informational Returns Reported Magnetically (Continuation), if applicable, for each transmitter must accompany a magnetic media file. You may use the forms provided in this booklet or download them for the DRS Web site at http://www.ct.gov/drs. These forms may be photocopied or computer-generated, provided the declaration is included on Form CT-4804. Complete the forms and submit them with a magnetic media file according to the instructions in Appendix B and on Form CT-4804. Boxes 4 and 5 on Form CT-4804 must agree with the information in the Code T record. Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns, is only required if Connecticut tax has been withheld.

Use Form CT-4804 to identify the transmitter of a magnetic media file and to identify the payer(s) included on the magnetic media files. Be sure to provide the transmitter’s FEIN and the name and telephone number of a contact person. This form must accompany every magnetic media file that is sent to DRS.

Use of Agent

Payers who use a service to transmit the magnetic media filing are responsible for the accuracy and timeliness of their own informational returns. If a transmitter fails to meet the magnetic media filing requirements, the payer is liable for any penalties imposed by DRS.

Multiple Payer/Multiple Filings

DRS urges transmitters of Form W-2G, 1098, 1099-R, 1099-S, or 1099-MISC information to minimize the number of diskettes and the number of files they submit when reporting data for multiple payers or for multiple work sites of a single payer.

See Section VI for examples of how information from multiple payers or multiple sites can be placed on a single diskette or on one file.

Use of Paper Forms

Payers whose informational data is submitted on magnetic media must not send the same data to DRS on paper forms.

A penalty may apply if you file paper federal Form W-2G, 1098, 1099-R, 1099-S, or 1099-MISC forms when these forms should be filed on magnetic media.


III. DATA RECORD DESCRIPTIONS

General Information

A description of the data records used to create magnetic media 1098, 1099-R, 1099-S, 1099-MISC, and W-2G files follows. Use the information below, as well as the list of technical requirements and specifications in the other sections of this publication, to prepare 1098, 1099-R, 1099-S, 1099-MISC, and W-2G filings on magnetic media. See Section VI for examples of proper record sequence.

These record formats are identical to those published by the IRS in Publication 1220 (Rev. 7-2002), Specifications for Filing Forms 1098, 1099, 5498, and W-2G Magnetically or Electronically.

A Transmitter T record was added as the first record on the file. This record contains transmitter information from Form CT-4804, Transmittal of Informational Returns Reported Magnetically. Section VII includes formats for the following record types required by DRS. (See Section VI, for proper record sequence.)

  • T Record – Transmitter Record

  • A Record – Payer Record

  • B Record – Payee Record

  • C Record – End of Payer Record

  • F Record – End of Transmission Record

Transmitter T Record identifies the entity transmitting the magnetic media and contains information which is supplied on Form CT-4804. It must be the initial record of each file.

Payer A Record identifies the institution or person making the payments. The number of Payer A Records depends on the number of payers and the different types of returns being reported.

Payee B Record contains the payment information from the informational returns. The record layout for field positions 1 through 543 is the same for all types of returns. Field positions 544 through 750 vary for each type of return to accommodate special fields for individual forms.

End of Payer C Record has the total number of payees (B Records) and the totals of the payment amount fields filed by a given payer or a particular type of return.

End of Transmission F Record is the summary of payers (A Records) in the entire file. It must be the last record in the file.

There is no K Record (State Totals) requirement for Connecticut. If included, it will be ignored.

If a submission containing multiple filings (more than one Payer A Record on a submission) is returned for correction, make the necessary correction(s) and return the entire submission to DRS.

Punctuation may be used when appropriate. Do not include titles in the payer name. Titles make it difficult for DRS to determine an individual payer’s name and may prevent DRS from properly crediting return data.

If it is impossible to remove a title, then you must report the surname first.

Money Amounts

All money amounts are strictly numeric. They must include both dollars and cents with the decimal point assumed. Do not round to the nearest dollar (Example: $5,500.99 = 000000550099). Do not use any punctuation in any money field.

Negative money amounts are not allowed.

Right justify and zero fill all money fields. Enter zeros in a money field that is not applicable.


IV. MAGNETIC MEDIA SPECIFICATIONS FOR TAPES, CARTRIDGES, AND DISKETTES

General Information

  • An external label must appear on each tape, cartridge, and diskette submitted to DRS for processing. (See label instructions in Appendix A.)

  • All records in the file must be a fixed length of 750 positions.

  • DRS requires each tape, cartridge, or diskette to contain data for one calendar year only and for one file name only. Two file names on the tape, cartridge, or diskette are unacceptable. Any magnetic media containing data for multiple calendar years will be rejected.

  • Only UPPERCASE LETTERS are acceptable on magnetic media.

  • Do not compress or zip the data.

Tape and Cartridge Specifications

  • DRS requires data to be written on 1/2" magnetic tape, in the unpacked mode. DRS accepts only tape reels and 3480 cartridges but can only accept 18 track cartridges, not 36 track cartridges. DRS does not accept 3490 cartridges at this time.

  • If the tape or cartridge was used previously for other data, it must be degaussed, erased, and reformatted before using it for submittal to DRS.

  • DRS accepts American Standard Code for Information Interchange (ASCII) and Extended Binary Coded Decimal Interchange Code (EBCDIC). DRS prefers magnetic tape and cartridge recorded in EBCDIC.

  • DRS requires each tape or cartridge to be a separate file; for example, it must start with a Transmitter T Record and end with an End of Transmission F Record. (See Section VI, for proper record sequence.)

  • The acceptable recording densities for a tape reel are: 800, 1600, or 6250 bytes per inch (BPI). DRS prefers tape reels recorded at 6250 BPI. The default density for 3480 cartridges is 38,000 characters per inch (CPI).

  • The block size must be a multiple of the record length (750). For example, a block size of 32,250 contains 43 records per block. Record length (750) x Number of records per block (43) = Block size (32,250).

Internal labels

DRS accepts labeled magnetic tape and cartridge file according to the following guidelines. Labels must not contain security encoded bytes. If your system cannot produce the following labels, send a no-label tape or cartridge file (for example, a tape or cartridge file with data records only).

  1. DRS accepts tapes and cartridges with IBM OS/VS STANDARD header and trailer labels or tapes and cartridges with no internal labels.

  • If producing a standard label tape, the internal file name is CTTAX followed by two-digit calendar year (for example, CTTAX02).

  1. Transmitters that cannot produce IBM OS/VS STANDARD internal labels or no-label tapes or cartridges may use other labels, as described below.

  • Each segment (record) of a set of labels (for example, VOL1+HDR1+HDR2=a set of header labels) must contain 80 characters.

  • Header and trailer labels must be written in the same density as the data records.

  • Header labels must precede data and be separated from the data by one (1) tapemark.

  • Trailer labels must follow the data and must be separated from the data by one (1) tapemark.

  • Two (2) tapemarks must follow the trailer labels.

A tapemark is a one-character physical record. As used on magnetic tapes and cartridges, it separates data from internal labels and one data file from another data file. It also indicates end-of-reel.

The hexadecimal value for a tapemark is 13. The decimal value for a tapemark is 19. The octal value for a tapemark is 23.

Never begin a magnetic tape or cartridge with a tapemark; doing so terminates processing.

Separate data from internal labels with one (1) tapemark.

Indicate end-of-reel with two (2) tapemarks as follows:

  1. If using trailer labels, write end-of-reel tapemarks directly after the trailer labels.

  2. If using no-label tape, write end-of-reel tapemarks directly after the last block of data.

Diskette Specifications

DRS only accepts 1098, 1099-R, 1099-S, 1099-MISC, and W-2G information recorded on 3 1/2" MS-DOS compatible diskettes. Data must be recorded in ASCII or EBCDIC character sets for MS-DOS 3 1/2" diskettes. See Section VI for examples of proper record order.

DRS does not accept 5 1/4" or 8" diskettes or CD roms.

All diskettes should be virus scanned before submission to DRS. If DRS detects a virus, the diskette(s) will be returned unprocessed.

DRS will not accept backup, compressed, or zip files.

If a diskette was used previously for other data, reformat it before using it for a submittal. Do not make it a bootable disk.

Data must be in UPPERCASE LETTERS.

Each file must contain 1098, 1099-R, 1099-S, 1099-MISC, and W-2G information for a single calendar year only. A diskette containing data for more than one file name will be rejected. A file containing data for multiple calendar years will be rejected.

Multiple Volume Diskette Files

A multiple volume diskette file is a file for which the number of data records exceeds the capacity of a single diskette, so the data must be continued onto one or more subsequent diskettes, such as volumes. Only volume 1 of a multiple volume diskette file should begin with a Transmission T Record. Each volume after volume 1 should begin with the record which properly follows the last record on the preceding volume. For example, if volume 1 ends with a Payer A Record, volume 2 should begins with a Payee B Record. Only the last volume should end with an End of Transmission F Record. No other volume should contain an End of Transmission F Record.

External Labels

The external diskette labels for a multiple volume file must indicate the proper sequence for processing. For example, volume 1 of a two volume file would be labeled VOL 1 of 2; Volume 2 would be labeled VOL 2 of 2. DRS will reject and return multiple volume files not indicating the proper volume sequence on the external label.

Affix an external label to each diskette. See Appendix A, Instructions for Preparing an External Magnetic Media Label.

Requirements for MS-DOS 3 1/2" Diskettes

  1. Operating System: DRS requires all 3 1/2" diskettes to be created using an MS-DOS "double density" or "high density" operating system format.

DRS will reject and return any diskettes that are not MS-DOS compatible. If you do not have an MS-DOS operating system, you may still be able to create an MS-DOS compatible file.

Some operating systems (for example, UNIX, XENIX, and APPLE) may have a DOS shell that can be used to create this file. For UNIX/XENIX based systems use DOSCP command to create an MS-DOS compatible file. Check your operating system manual.

  1. A diskette must not contain more than one file. If more than one file of 1098, 1099-R, 1099-S, 1099-MISC, or W-2G information is being submitted, each file must be placed on a separate diskette.

Transmitters of 1098, 1099-R, 1099-S, 1099-MISC, or W-2G information for multiple payers can avoid creating a separate file and a separate diskette for each return. Review Section VI, Example 3, to see how multiple employers can be combined into one file.

  1. Data can be recorded on MS-DOS 3 1/2" diskettes using ASCII or EBCDIC character sets.

  2. Files sent on MS-DOS 3 1/2" double-sided diskettes must be formatted to the following densities:

3 1/2" high density 2.0 or 1.44 megabytes; or 3 1/2" double density 720 kilobytes.

Do not compress or zip the data.

  1. DRS recommends creating files with record delimiters. The following requirements apply when using record delimiters.

  1. Each record in the file must be followed by a record delimiter except the End of Transmission "F" Record (see 5c below).

  2. The record delimiter must consist of two characters and those two characters must be carriage return and line feed (CR/LF).

  3. There must be no CR/LF after the "F" Record. For multi-volume diskette files, there must be no CR/LF after the last record on each diskette.

  4. Do not place a record delimiter before the first record of the file.

  5. Do not place more than one record delimiter, for example, more than one carriage-return/line feed combination, following a record.

  6. Do not place record delimiters after a field within a record.

  1. File Name for diskette labels is CTTAX followed by two-digit calendar year (for example, CTTAX02.TXT). TXT suffix is recommended.

DRS will reject and return files formatted at a density other than specified above.


V. PROGRAMMER’S CHECKLIST

General Information

  • You must follow the Connecticut specifications for record layouts.
  • If there is an error in your magnetic media or 1098, 1099, or W-2G information, correct the file and replace the entire file. Complete Form CT-4804, Transmittal of Informational Returns Reported Magnetically, and check the box indicating that it is a replacement file.
  • Do not compress data. DRS will not accept backup or zip files or compressed data.

Tape and Cartridge Media

  • The file must not be password protected or contain any security bytes in the header labels.
  • Create a tape or cartridge file using tape or cartridge specifications in Section IV of this publication.

Diskette Media

  • Create a diskette file using diskette specifications in Section IV of this publication.
  • ASCII or EBCDIC character set on 3 1/2" diskette is acceptable.
  • If more than one diskette is needed for one file, number the diskettes in the order in which they must be run (Vol. 1 of __, Vol. 2 of __, and so on) on the external labels. Make sure that the first record on each succeeding diskette logically follows the last record of the prior diskette.
  • Include only one file name per diskette.

Payment (Calendar) Year

  • Remember to change the Payment Year in positions 2-5 of the Transmitter T Record, Payer A Record and Payee B Record each year the program is run. (Payment Year = the calendar year).
  • The payment year must be in a YYYY format.
  • Include only one calendar year per tape, cartridge, or diskette file.

Proper Order Of Records For Files With More Than One Payer

  • If a file contains information returns for more than one payer, there must be no Transmitter T Record(s) or End of Transmission F Record(s) or tape marks between payers. (See Section VI, Example 3.)

Money Amounts

  • Do not include negative money amounts in money fields under any circumstances.
  • Zero fill money fields that are not applicable to your company.
  • Report money amounts in dollars and cents without a decimal or dollar sign.
  • Money amounts must be in the exact field positions prescribed in the instructions, right justified, and zero filled.
  • Do not sign money fields.

VI. EXAMPLES OF PROPER RECORD SEQUENCE FOR MAGNETIC MEDIA 1098 AND 1099 INFORMATIONAL RETURNS

EXAMPLE 1

PAYER FILING OWN 1099 WITH 42 TYPES OF RETURNS

T... TRANSMITTER
A.. PAYER
B
}.
42 PAYEE RECORDS
B
C..
END OF PAYER
F... END OF TRANSMISSION

EXAMPLE 2

TRANSMITTER FILING 1099 FOR ONE PAYER WITH 42 TYPES OF RETURNS

T... TRANSMITTER
A.. PAYER
B
}.
42 PAYEE RECORDS
B
C..
END OF PAYER
F... END OF TRANSMISSION

EXAMPLE 3

TRANSMITTER FILING 1099 FOR THREE PAYERS WITH 42, 106, and 89 TYPES OF RETURNS RESPECTIVELY

T... TRANSMITTER
A.. PAYER 1
B
}.
42 PAYEE RECORDS
B
C..
END OF PAYER 1
A.. PAYER 2
B
}.
106 PAYEE RECORDS
B
C..
END OF PAYER 2
A.. PAYER 3
B
}.
89 PAYEE RECORDS
B
C..
END OF PAYER 3
F... END OF TRANSMISSION

 

APPENDIX A:  Instructions for Preparing an External Magnetic Media Label

Prepare a label similar to the one shown below to identify each magnetic tape, cartridge, or diskette that is being submitted to DRS. Include the following information:

1. TYPE OF FILING – Indicate if the file is original or replacement.

2. CALENDAR YEAR – Enter the calendar year for which the file is prepared. Only one year may be reported per file.

3. TRANSMITTER NAME – Enter the name of the organization transmitting this file. The entry should be the same organization recorded on the Transmitter record (T Record) of this file.

4. FEIN – Enter the nine-digit Federal Employer Identification Number (FEIN) of the organization transmitting the file. The FEIN on the label should be the same as the FEIN recorded on the Transmitter record (T Record) of the file.

5. NO. OF PAYERS – Enter the number of payers (A Records) that are on the file.

6. NO. OF PAYEES – Enter the number of payees (B Records) that are on the file.

7. RECORD LENGTH – The only acceptable record length is 750.

8. VOLUME - For multiple volume file, enter the sequence of each and the total number of diskettes for the file. (For example, Volume 1 of two volume file would indicate VOL 1 of 2; Volume 2 would indicate VOL 2 of 2.)

9. TYPE OF MEDIA – Indicate whether you are submitting data on magnetic tape, cartridge or diskette.

EXAMPLE:

1099 INFORMATION RETURN

1.  Type of Filing

__ Original      __ Replacement

2. Calendar Year
3.  Transmitter Name
4.  FEIN 5.  No. of Payers 6. No. of Payees
7.  Record Length

__ 750

8.  Volume

Vol. ____ of _____

9.  Type of Media

__ Tape                                   __ Cartridge                           __ Diskette

MEDIA LABEL

 

APPENDIX B:  Forms for Magnetic Media Informational Returns

Transmittal Forms

DRS encourages the use of computer generated substitutes for Form CT-4804, Transmittal of Informational Returns Reported Magnetically, and Form CT-4802, Transmittal of Informational Returns Reported Magnetically (Continuation). Include all information required on these transmitter forms including the declaration, the transmitter, and the employer information.

Form CT-4804

Use Form CT-4804 to identify the transmitter of a magnetic media file and to identify the payer(s) included on the magnetic media files. The information on Form CT-4804 must agree with information on your tape, cartridge, or diskette. This form must accompany every magnetic media file sent to DRS. The transmitter of the file must sign the declaration.

Form CT-1096

Use Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns, to report Connecticut income tax withheld from non-payroll amounts. Do not file Form CT-1096 if Connecticut tax is not withheld.

Packaging Magnetic Tapes, Cartridges and Diskettes for Mailing

Send the magnetic tape, cartridge, or diskette file, with an external label on each volume (multiple volumes allowed for diskettes only), Form CT-4804, and Form CT-4802, if applicable, in a single box with proper packing to prevent damage. It is not necessary to use an oversized box for a tape, cartridge, or diskette. Specially-sized boxes for magnetic tapes, cartridges, and special mailers for diskettes are available commercially. Be sure to insert each diskette into its own protective sleeve before packaging. Do not use paper clips, rubber banks, or staples on diskettes. Use disposable tape, cartridge, or diskette containers. DRS is unable to return special containers.

DO NOT MAIL MULTIPLE FILES TOGETHER!

The following forms are attached to this publication for your convenience:

Form CT-4804 Transmittal of Informational Returns Reported Magnetically
Form CT-4802 Transmittal of Informational Returns Reported Magnetically (Continuation)
Form CT-8809 Request for Extension of Time to File Informational Returns
Form CT-8508 Request for Waiver from Filing Informational Returns on Magnetic Media
Form CT-1096 Connecticut Annual Summary and Transmittal of Informational Returns
 

APPENDIX C: Checklist for Mailing 1098, 1099, and W-2G Magnetic Media

  • Label the magnetic media. Make sure the external label shows 1098, 1099, or W-2G plus the calendar year and the transmitter name and FEIN.
  • Make a backup of the magnetic media for your files in case the package sent to DRS is lost or damaged.
  • Copy the blank Form CT-4804 attached at the back of this booklet and fill in a copy for each magnetic media file, or use a computer generated form with the same information. Form CT-4804 and Form CT-4802 include transmitter information. Instructions are on the form. Be sure to sign and date the declaration. Keep copies of Form CT-4804 for your records.
  • Use packaging that will protect the media.
  • Tape or cartridge:    Use boxes or padded bags.

  • Diskette:  Use stiff mailers to prevent bending or cracking.  Use one mailer per diskette.

  • Ship each file separately if you submit multiple files.
  • Place the following items inside each package:
  • The labeled magnetic tape, cartridge or diskette(s).

  • A completed Form CT-4804 and Form CT-4802 (if applicable) or a computer generated facsimile.

  • A completed Form CT-1096 if Connecticut tax is withheld from non-payroll amounts.

Important:  Do not enclose paper Forms 1098, 1099-MISC, 1099-R, 1099-S, or W-2G or other notes

Send the tapes, cartridges or diskettes to the address below:

State of Connecticut
Department of Revenue Services
PO Box 5081
Hartford CT 06102-5081

If a PO Box cannot be used, send to:

State of Connecticut
Department of Revenue Services
Attn: Processing II, 15th Floor
25 Sigourney Street
Hartford CT 06106-5032


APPENDIX D: Glossary

ASCII (American Standard Code for Information Interchange) – One of the acceptable character sets used for electronic processing of data.

BACKUP – Store computer data in a file or files that may result in compression and usually in a proprietary format other than EBCDIC or ASCII.

BLOCK – A number of logical records grouped and written together as a single unit on a magnetic tape/cartridge.

BPI – BYTES PER INCH. The number of bytes recorded per inch on magnetic tape.

BYTE – A computer unit of measurement; one byte contains eight bits and can store one character.

CALENDAR YEAR – Generally, the year in which payments were made by a payer to a payee.

CHARACTER – A letter, number, or punctuation symbol.

CHARACTER SET – A group of unique electronic definitions for all letters, numbers, and punctuation symbols; example, EBCDIC, ASCII.

COMPRESS – Reformat computer data in a storage or size-saving technique that results in a file having character sets other than EBCDIC or ASCII.

CPI – CHARACTERS PER INCH. The number of characters recorded per inch on cartridge.

DRS – State of Connecticut Department of Revenue Services.

EBCDIC (Extended Binary Coded Decimal Interchange Code) – One of the acceptable character sets used for electronic processing of data.

FEIN (Federal Employer Identification Number) – A nine-digit number assigned by the IRS to an organization for federal tax reporting purposes.

FILE – For purposes of this project, a file consists of one Transmitter T Record at the beginning of the file, followed by Payer A Record, Payee B Records, and an End of Payer C Record after each set of B Records. The last record on the file will be the End of Transmission F Record. Nothing should be reported after the End of the Transmission F Record.

FILER – Person (may be payer and/or transmitter) submitting information to DRS.

FILING YEAR – The calendar year during which the informational returns are submitted to DRS.

INTERNAL LABELS – Sets of records that precede (for example, header) labels and follow (for example, trailer labels) data records on a magnetic tape/cartridge file. See Section III.

LOGICAL RECORD – For the purpose of this booklet, any of the required or optional records defined in Section III, Magnetic Media Records Specifications for Federal Forms 1099-R, 1099-S, 1099-MISC & W-2G.

PAYEE – Person or organization receiving payments from the payer, or for whom an informational return must be filed. The payee includes a gambling winner (Form W-2G) and for Form 1099-S, the payee is the seller or other transferor.

PAYER – Includes the person or institution making payments, or a person reporting a real estate transaction. The payer will be held responsible for the completeness, accuracy and timely submission of magnetic media files submitted to DRS.

TAPEMARK – A single-character control record used for separating internal labels and files on magnetic tape/cartridge. See Section IV.

TRAILER LABELS – Sets of records that follow data records on a magnetic tape/cartridge file. See Section IV.

TRANSMITTER - Any person or organization submitting a magnetic media file to DRS.


For Tax Forms, Publications or Personal Assistance

Visit the DRS Web site at: http://www.ct.gov/drs

General E-mail: drs@po.state.ct.us

Forms and Publications by E-mail: ctforms@po.state.ct.us

Conn-Tax: If you have a touch-tone phone, you can obtain important tax information 24 hours a day from Conn-Tax, DRS’s telephone information line.

Call 800-382-9463 (toll-free within Connecticut) or 860-297-5962 (from anywhere).

For prerecorded tax information, select a topic from the menu options provided.

For forms or publications, press 2.

To speak to a Taxpayer Services representative, during business hours, Monday through Friday, and press "0."

TTY, TDD, and Text Telephone users only may transmit inquiries 24 hours a day, seven days a week by calling 860-297-4911.

Write to:

DRS Taxpayer Services Division
25 Sigourney Street
Hartford CT 06106-5032

DRS Offices: Visit our main office in Hartford or visit our field offices in Bridgeport, Hamden, Norwich, or Waterbury weekdays, during business hours. Call Conn-Tax for directions.


Effect on Other Documents: This Informational Publication supersedes IP 2001(19), 2001 Connecticut Magnetic Media Filing Requirements for Federal Forms 1098, 1099-MISC, 1099-R, 1099-S, and W-2G


Effect of This Document:  An Informational Publication is a document issued by DRS that addresses frequently asked questions about a current position, policy, or practice, usually in a less technical question and answer format.