W-2 Electronic Filing Frequently Asked Questions
Were there any technical changes in the specifications for 2023?
No.
Are DRS electronic filing specifications the same as the Social Security Administration specifications?
No. DRS does not require the filing of RW, RO, RU, and RV records, but does require the filing of RS records. Some modifications have been made to the RS, RT, and RF record formats in order to report state information.
How will records not required by DRS be treated?
Information records not required by DRS will be ignored. For example, if employers include RW, RO, RU, and RV records with their Connecticut filing, DRS will ignore them when processing the data.
How does an employer report changes to an electronically filed submission?
DRS accepts amended and supplemental filings filed electronically through myconneCT.
What paper forms should accompany the electronic filing?
Answer: None. Employers should not submit paper copies of any electronically filed forms.
Will failure to file Forms W-2 electronically result in the assessment of penalties?
Yes. DRS requires employers filing 25 or more Forms W‑2 to file electronically and will be treated as having failed to file if they file paper forms instead of filing electronically, unless DRS has granted a waiver. A penalty of $5 is imposed for each Form W‑2 an employer fails to file electronically. The total penalty imposed will not exceed $2,000 for any calendar year.
May employers submit lists containing W-2 information?
No. DRS does not allow alternative forms to be filed in lieu of Forms W‑2.
How can a filer 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-W3 get filed?
Business Employer Login: Form CT‑W3 will be automatically populated for you by myconneCT once Forms W‑2 have been successfully uploaded. You must verify all the figures and complete the quarterly breakouts.
Third Party Bulk Filers: Once all Forms W‑2 are successfully uploaded (Step 1) you will then need to upload the Form CT‑W3 (Step 2) to complete the CT‑W3/W‑2 upload process.
Visit portal.ct.gov/DRS/myconneCT/Electronically-filing-Form-W2Wage-and-NonWage-Forms-1099R-1099MISC-and-W2G for instructions.
How do I report Third Party Sick Pay?
DRS will accept TPSP by including it in box 16 of the Form W‑2 as long as you correctly report it as compensation in position(s) State Taxable Wages (276‑286) and State Income Tax Withheld (287‑297) on the Forms W‑2 (RS Record). Employers must be registered with DRS to electronically submit these forms.
Form CT‑W3 counts the number of Forms W‑2 uploaded and correctly sums the total state wages and state withholding.