This Informational Publication has been superseded by IP 2002(20)
STATE OF CONNECTICUT
IP 2001(19), Annual Informational Returns on Magnetic Media
For Federal Forms
Magnetic Media Publications are
Connecticut Magnetic Media Filing of Federal Forms
W-2G, 1098, 1099-MISC, 1099-R, and 1099-S
1. Which nonpayroll informational returns must be filed with the Connecticut Department of Revenue Services (DRS)?
A. Every "State copy" of the following:
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 Page 4 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:
4. Were there any technical changes in the magnetic media specifications for 2001?
A. No. There are no changes to the record layouts for 2001.
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 [38000 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, Transmittal of Informational Returns Reported Magnetically, and Form CT-4802, Continuation of Transmittal of Information Returns Reported Magnetically, 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.
|What to Send to DRS||Record Differences for Combined Filing|
|General||Multiple Volume Diskette Files|
|Tape/Cartridge Specifications||External Labels|
|Internal Labels||Requirements for MS-DOS 3 1/2" Diskettes|
|General Information||Proper Order of Records For Files With More Than One Payer|
|Tape/Cartridge Media||Money Amounts|
|Diskette Media||Payment (Calendar) Year|
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 ReturnsForm CT-8508 Request for Waiver from Filing Informational Returns on Magnetic Media
Connecticut is participating in the Federal/State Combined Filing Program for federal forms 1099-MISC and 1099-R starting with tax year 2001. 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.)
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 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.
Field position 26
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/cartridge reporting and the other is for diskette reporting.
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.
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.
Taxpayers can use certain private 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/payment rules. DRS has accepted the list of private delivery services that is currently published by the IRS. The current list of designated private delivery services includes: Airborne Express (Airborne), DHL Worldwide Express (DHL), Federal Express (FedEX), and United Parcel Service (UPS). This list is subject to change. For more information, see Special Notice 99(14), Designated Private Delivery Services and Announcement 2001(9), Designated Private Delivery Services and Designated Types of Services.
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.
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.
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.
DRS does not accept or process test files.
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.
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. Use the forms provided in this booklet. 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.
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.
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.
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 when your reports should be filed on magnetic media.
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. 7-2001), 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.)
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.
All money (Payment Amount and Control Total) 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.
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.
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/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 38000 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).
DRS accepts a labeled magnetic tape/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/cartridge file (for example, a tape/cartridge file with data records only).
DRS accepts tapes/cartridges with IBM OS/VS STANDARD header and trailer labels or tapes/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, CTTAX01).
Transmitters that cannot produce IBM OS/VS STANDARD internal labels or no-label tapes/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 tape/cartridge, 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/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:
If using trailer labels, write end-of-reel tapemarks directly after the trailer labels.
If using no-label tape, write end-of-reel tapemarks directly after the last block of data.
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.
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.
The external diskette labels for a multiple volume file must indicate the proper sequence for processing. For example, volume 1 of a 2 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.
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.
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.
Data can be recorded on MS-DOS 3 1/2" diskettes using ASCII or EBCDIC character sets.
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.
DRS recommends creating files with record delimiters. The following requirements apply when using record delimiters.
Each record in the file must be followed by a record delimiter except the End of Transmission "F" Record (see 5c below).
The record delimiter must consist of two characters and those two characters must be carriage return and line feed (CR/LF).
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.
Do not place a record delimiter before the first record of the file.
Do not place more than one record delimiter, for example, more than one carriage-return/line feed combination, following a record.
Do not place record delimiters after a field within a record.
"File Name" for diskette labels is CTTAX followed by two-digit calendar year (for example, CTTAX01). "DAT" suffix may be used (for example, CTTAX01.DAT).
DRS will reject and return files formatted at a density other than specified above.
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.
The file must not be password protected or contain any security bytes in the header labels.
Create a tape/cartridge file using tape/cartridge specifications in Section IV of this publication.
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.
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.
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.)
Negative money amounts must not be included in money fields under any circumstances.
Money fields which are not applicable to your company should be zero filled.
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.
PAYER FILING OWN 1099 WITH 42 TYPES OF RETURNS
TRANSMITTER FILING 1099 FOR ONE PAYER WITH 42 TYPES OF RETURNS
TRANSMITTER FILING 1099 FOR THREE PAYERS WITH 42, 106, and 89 TYPES OF RETURNS RESPECTIVELY
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:
TYPE OF FILING
– Enter the calendar year for which the file is prepared. Only one year may be reported per file.
– 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.
– 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.
NO. OF PAYERS – Enter the number of payers ("A" Records) that are on the file.
NO. OF PAYEES – Enter the number of payees ("B" Records) that are on the file.
RECORD LENGTH – The only acceptable record length is 750.
VOLUME - For multiple volume file, enter the sequence of each and the total number of diskettes for the file. (For example, Volume 1 of 2 volume file would indicate VOL 1 of 2; Volume 2 would indicate VOL 2 of 2.)
TYPE OF MEDIA – Indicate whether you are submitting data on magnetic tape, cartridge or diskette.
1099 INFORMATION RETURN
|1. Type of Filing
|2. Calendar Year|
|3. Transmitter Name|
|4. FEIN||5. No. of Payers||6. No. of Payees|
|7. Record Length
Vol. ____ of _____
|9. Type of Media
Tape Cartridge Diskette
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.
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.
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|
Tape/cartridge: Use boxes or padded bags.
Diskette: Use stiff mailers to prevent bending or cracking.
Use one mailer per diskette.
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
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 III.
TRAILER LABELS – Sets of records that follow data records on a magnetic tape/cartridge file. See Section III.
TRANSMITTER - Any person or organization submitting a magnetic media file to DRS.
Visit the DRS Web site at: http://www.ct.gov/drs
General E-mail: firstname.lastname@example.org
Forms and Publications by E-mail: email@example.com
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.
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.