Electronic Filing Requirements Frequently Asked Questions
Were there any technical changes in the specifications for 2023?
No.
Are DRS’ electronic filing specifications the same as the federal specifications?
There is no K Record (State Totals) requirement for Connecticut. If included, it will be ignored. The Connecticut Tax Registration Number, if any, is required. Fields not required by DRS are indicated by N/A. Enter blanks.
How will records not required by DRS be treated?
Information records not required by DRS will be ignored.
What paper forms should accompany the electronic filing?
None. Payers should not submit paper copies of any electronically filed forms. If there are any attachments that cannot be electronically filed, keep this information with your records to be provided to DRS upon request.
Is there a penalty for failure to file federal Form 1099-K?
Yes. Failure to file the state copy of federal Form 1099-K with Connecticut will result in a civil penalty of $50 for the first month for each 1099-K that you are required and fail to file, plus $50 for each month, or fraction thereof, for which such failure continues. The total amount of penalty imposed will not exceed $250,000 per year.
Will failure to file information returns electronically result in the assessment of penalties?
Yes. Payers who are required to file electronically will be treated as having failed to file if they file paper forms in lieu of electronic filing, unless DRS has granted a waiver. See Penalties and Waiver From Filing Electronically.
How does a payer report changes to an electronically filed submission?
DRS now accepts amended and supplemental filings to be filed electronically through myconneCT. Amended and supplemental filings can only be done using the Business Employer Login or Bulk Filer Login. Using the File Import option will result in rejection codes for duplicate filings. For additional information see Supplemental Returns or Amended Returns.
How can a payer submit data when there is a requirement for the data to be protected?
Electronic filing of information returns through myconneCT is a free, fast, easy, and secure way to conduct business with DRS. The connection created during a filer’s session with myconneCT encrypts all information sent from the filer until the information is delivered to DRS, thus keeping data secure while in transport.
How does Form CT-1096 get filed?
Business Employer Login: Form CT-1096 will be automatically populated for you by myconneCT once Forms 1099/W-2G have been successfully uploaded. You must verify all the figures and complete the quarterly breakouts.
Third Party Bulk Filers: Once all Forms 1099 or W-2G are successfully uploaded (Step 1) you will then need to upload the Form CT-1096 (Step 2) to complete the CT-1096/1099 upload process.
Visit portal.ct.gov/DRS/myconneCT/Electronically-filing-Form-W2Wage-and-NonWage-Forms-1099R-1099MISC-and-W2G for instructions.