Connecticut State Department of Revenue Services

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

Form W-2 Electronic Filing Requirements

General Instructions

The Connecticut Department of Revenue Services (DRS) requires every state copy of federal Form W-2 to be filed with DRS for all employees to whom Connecticut wages were paid during the prior calendar year even if no Connecticut income tax was withheld during the prior calendar year.

When to File

The due date for submitting Forms W‑2 to DRS is January 31.

File Form CT‑W3, Connecticut Annual Reconciliation of Withholding, with every state copy of federal Form W‑2, Wage and Tax Statement, reporting Connecticut wages paid, by January 31.

If the due date falls on a Saturday, Sunday, or legal holiday, the form(s) will be considered timely if filed by the next business day.

Electronic Filing Requirements

If you file 25 or more Forms W‑2 reporting Connecticut wages paid you are required to file electronically unless you have been granted a waiver from this requirement. See Waiver from Filing Electronically, below. If you file 24 or fewer Forms W‑2 reporting Connecticut wages paid you are encouraged to file electronically but may file paper forms without requesting a waiver. See Electronic Filing Through myconneCT.

For W‑2 reporting, DRS regards each Connecticut Tax Registration Number (CT Tax Registration Number) as a separate employer.

DRS requires one filing for each CT Tax Registration Number. Therefore, if your company has multiple locations or payroll systems using the same CT Tax Registration Number, you must combine the files to complete your electronic filing within myconneCT.

DRS has no application or authorization procedure and does not assign submitter control codes for W‑2 electronic filing.

DRS W‑2 electronic formats have fields for reporting annual wage and tax data. See State Record.

Extension of Time to File

To request an extension of time to file you must complete Form CT‑8809, Request for Extension of Time to File Information Returns, and mail it to DRS on or before January 31.

Form CT‑8809 cannot be filed electronically.

Waiver From Filing Electronically

DRS may waive the electronic reporting requirement only if you are unable to file electronically due to a documented hardship. To request a waiver complete Form CT‑8508, Request for Waiver from Filing Information Returns Electronically, and mail it to DRS on or before January 1.

Form CT‑8508 cannot be filed electronically.

If a waiver is granted, your information returns must be submitted to DRS on CD. The due date is January 31. See Form CT‑6559, Submitter Report for Form W‑2 Compact Disc (CD) Filing.

Penalties

The penalty for late filing is $50.

A penalty of $5 per form (up to a total of $2,000 per calendar year) is imposed on employers who fail to file federal Forms W‑2 with DRS. This penalty is also imposed on employers who are required to file electronically if they file using any other media without first obtaining a waiver.       

Record Keeping

Records pertaining to Connecticut information returns must be retained for at least four years after the due date of the return.

Amended Returns

An amended return is a return submitted by the transmitter to correct returns that were previously submitted and successfully processed by DRS, but contained erroneous information.

For information returns filed through myconneCT, amended filings can only be done using the Business Employer or Third-Party Bulk Filer login.

DO NOT SEND THE ENTIRE ORIGINAL FILE AGAIN. Send Only the corrected Forms W‑2 that were erroneous.

All correction file entries must be transmitted in a new file. Make sure that the corrected file has the re‑sub indicator (Field Position 29 of the RA record). Forms W‑2 omitted from the original file must not be coded as corrections. Submit these W‑2s under a separate RA record as original returns. See Supplemental Returns.

After successful upload of the corrected Forms W‑2, you will be taken to Form CT‑W3, Connecticut Annual Reconciliation of Withholding, as it was originally submitted. Make necessary corrections to the Form CT‑W3. Review, verify, and submit, then receive a new confirmation number.

Supplemental Returns

Supplemental Returns are processed the same as the original filing, but the transmitter must indicate that these Forms W‑2 were not remitted in a prior file. After successful upload of any additional Forms W‑2 you will be brought to Form CT‑W3 where myconneCT has populated many of the fields based on the information you submitted. You will then verify the Form CT‑W3 information and complete the quarterly breakout, then submit the return; you will receive a new confirmation number.

  • Supplemental returns are Forms W‑2 omitted from the original file and must not be coded as corrections.
  • Filing supplemental W‑2s through myconneCT, can only be done using the Business Employer or Third-Party Bulk Filer login.
  • After indicating that these are supplemental Forms W‑2 not previously submitted, you will be able to repeat the file process.
Third Party Sick Pay

DRS will accept Third Party Sick Pay (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 the 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.

Electronic Filing Through myconneCT

You can electronically file your Form CT‑W3, Connecticut Annual Reconciliation of Withholding, and associated federal Forms W‑2, Wage and Tax Statement, using myconneCT.

myconneCT is a free, fast, easy, and secure way to conduct business with DRS. To file your W‑2 information and Form CT‑W3 using myconneCT:

  • Go to myconneCT
  • Log into your myconneCT account; and
  • Choose one of the filing options below.

Filing methods:

  1. Business employer login filing through myconneCT
  2. Filing through myconneCT as a Third-Party Bulk Filer (TPBF)
Business Employer Filing Options Through myconneCT

There are two different options to submit your W-2s:

  1. Key and Send (manually entered)
  2. Bulk File (file upload)
  • EFW2 Standardized file format as defined in this publication.
  • Pre‑defined Comma Separated Value (CSV) file layout.

To begin your W‑2 filing, choose the option that best applies to you and follow the steps below:

Option 1 - Key and Send (manually entered)

  1. Login to myconneCT.
  2. Select View/File Returns and View Period Details.
  3. Select W‑2/CT‑W3 Annual Reconciliation of Withholding, File Now hyperlink.
  4. Choose the Key and Send option and select next.
  5. Enter all required information, then click Add.
  6. Once all Forms W‑2 are entered, select next. You will be brought to Form CT‑W3 where myconneCT has populated many of the fields based on the information you entered.
  7. Verify the Form CT‑W3 information and complete the quarterly breakout and receive a confirmation number.

Your Forms W‑2 are not successfully transmitted until myconneCT issues a confirmation number for Form CT‑W3.

Option 2 - Bulk File (file upload)

  • EFW2 Standardized File Format

Submit a file upload using a pre‑defined Comma Separated Value (CSV) file format.

  1. Login to myconneCT.
  2. Select View/File Returns and View Period Details.
  3. Select W‑2/CT‑W3 Annual Reconciliation of Withholding, File Now hyperlink.
  4. Choose the Bulk file option. Then select the CSV File format.
  5. Prepare an excel spreadsheet with your client’s figures:
  6. Each column should represent a line item from the return you are reporting.
  7. Each row should represent a return.

Once uploaded the file will be reviewed for errors in real time. If the file is accepted, you will receive a confirmation number for your records. If the file fails, you will receive a list of the failed records with an explanation. Simply correct the file and resubmit. There is no limit on the number of upload attempts.

Your Forms W‑2 are not successfully transmitted until myconneCT issues a confirmation number for Form CT‑W3.

Visit portal.ct.gov/DRS/myconneCT/Electronically‑filing-Form-W2Wage-and-NonWage-Forms 1099R- 1099MISC‑ and‑W2G to view sample layout.

  • Pre‑defined Comma Separated Value (CSV) File Layout

Submit a file upload using a pre‑defined Comma Separated Value (CSV) file format.

  1. Login to myconneCT.
  2. Select View/File Returns and View Period Details.
  3. Select W‑2/CT‑W3 Annual Reconciliation of Withholding, File Now hyperlink.
  4. Choose the Bulk file option. Then select the CSV File format.
  5. Prepare an excel spreadsheet with your client’s figures:
  6. Each column should represent a line item from the return you are reporting.
  7. Each row should represent a return.

Arrange the columns in the correct order and verify the layout matches the pre‑defined Comma Separated Value before uploading the file through myconneCT.

Once uploaded the file will be reviewed for errors in real time. If the file is accepted, you will receive a confirmation number for your records. If the file fails, you will receive a list of the failed records with an explanation. Simply correct the file and resubmit. There is no limit on the number of upload attempts.

Your Forms W‑2 are not successfully transmitted until myconneCT issues a confirmation number for Form CT‑W3.

Visit portal.ct.gov/DRS/myconneCT/Electronically‑filing-Form-W2Wage-and-NonWage-Forms 1099R- 1099MISC‑ and‑W2G to view sample layout.

Electronic Filing Options Through myconneCT as a Third-Party Bulk Filer

Third Party Bulk Filers (TPBF) are tax preparers who prepare returns for multiple employers, or for multiple locations for the same employer.

Bulk Filer Forms W‑2 myconneCT Filing Options:

  1. Single Client W‑2 Upload
  2. Multi-Client W‑2 Upload

Option 1 - Single Client W‑2 Upload

  1. Login to myconneCT.
  2. Click on the More... tab.
  3. Locate the Bulk filing group and select the View Bulk filer Menu hyperlink.
  4. Locate the file payroll withholding forms hyperlink.
  5. Choose your upload selection Single Client Upload.
  6. Click the Choose file button to attach the file from your computer and click next to upload.

    7. Once all Forms W‑2 are successfully uploaded you will be brought to Form CT‑W3 where myconneCT has populated many of the fields based on the information you uploaded.

    Option 2 - Multi Client W‑2 Upload

  1. Login to myconneCT.
  2. Click on the More...tab.
  3. Locate the Bulk filing group and select the View Bulk filer Menu hyperlink.
  4. Locate the file payroll withholding forms hyperlink.
  5. Choose your upload selection Multi Client Upload (Step 1).
  6. Click the Choose file button to attach the file from your computer and click next to upload.

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 detailed bulk filing information.

Use of Agent

Employers using a service to electronically file or transmit information are responsible for the accuracy and timeliness of their Forms W‑2. If a transmitter fails to meet the electronic filing requirements, the employer is liable for any penalties imposed by DRS.

Data Record Descriptions

General Information

Use the information below as well as the list of technical requirements and specifications in the other sections of this publication to prepare W‑2 filings. See Examples of Proper Record Sequence for W‑2 Electronic Filing.

Code RA - Submitter Record

The code RA record identifies the organization submitting the file.

The code RA record must be the first data record on each file.

Code RE - Employer Record

The code RE record identifies an employer whose employee wage and tax information is being reported. Generate a new code RE record each time it is necessary to change the information in any field on this record.

Do not create a code RE record for an employer that does not have at least one employee (code RS record) with Connecticut wages to report.

If a submission containing multiple employer filings (more than one code RE record on a submission) is returned for correction, make the necessary correction(s) and return the entire submission to DRS.

Code RS - State Record

The fields within this record must contain Connecticut sourced income only.

The code RS record must be used to report Connecticut W‑2 information.

Do not indicate deceased employees in the name field.

Punctuation may be used when appropriate. Do not include titles in the name. Enter titles in the Title Field. A hyphen is entered as a character. Do not use the tilde (~) over the “n” in Spanish names. Substitute ñ with plain “n.” DRS computers consider the tilde to be a special character and converts it to an ampersand which prevents the posting of Social Security wages to the worker’s record.

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 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.

Code RT - Total Record

The code RT record contains the totals for all code RS records reported since the last code RE record.

A code RT record must be generated for each code RE record.

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

Code RF - Final Record

The code RF record indicates the end of the file and must be the last record on each file. The code RF record must appear only once on each file. DRS does not process any data recorded after the code RF record.

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

Programmer’s Checklist

General Information

  • Follow the Connecticut specifications for record layouts.

    • Technical Requirements

  • Data must be saved using the ASCII character set.
  • Each record in the file must be 512 characters in length followed by a carriage return/line feed (CR/LF).
  • Data must be entered in each record in the exact positions shown in the 2023 Form W-2 Record Specifications.
  • The record delimiter must consist of two characters and those two characters must be carriage return and line feed. Do not place:
    • A record delimiter before the first record of the file;
    • More than one record delimiter, for example, more than one carriage‑return or line feed combination, following a record; or
    • Record delimiters after a field within a record.
  • DRS recommends that the file name be CTTAX followed by the 4‑digit calendar year of the data you are uploading (for example, CTTAX2099).
  • File name should end with a file extension name of .txt or .dat
Payment (Calendar) Year
  • Remember to change the calendar year in the code RE record each year the program is run. The calendar year equals the year on the employees’ W‑2 copies.
  • Include only one calendar year per file.

Proper Order of Records for Files With More Than One Employer

  • Files containing information for more than one employer must have an RT record(s) between employers.
  • Employee code RS records must follow each code RE record. Delete any code RE record (and do not write a code RT record) for an employer that has no employees to report for the calendar year.

Money Amounts

  • Do not include negative money amounts in money fields under any circumstances.
  • Zero fill money fields which are not applicable to your company.
  • Report money amounts in dollars and cents without including a decimal or dollar sign.
  • Put money amounts in the exact field positions prescribed in the instructions, right justify, and zero fill them.
  • Do not sign money fields.

Code RA -Submitter Record

The code RA record must appear only once and be the first data record of a file. DRS cannot accept more than one code RA record on a file. See Examples of Proper Record Sequence W‑2 Electronic Filing.

  • The Federal Employer Identification Number (FEIN) field must contain nine numeric characters (no hyphens or alphabetic characters). Enter the FEIN of the entity that submits the file to DRS. The submitter may be, but need not be, one of the employers in the file.
  • Verify that address data is current and in the exact locations specified.
  • Check that submitter information agrees with information in the code RA submitter record.

Code RE - Employer Record

  • The FEIN field identifying the employer must contain nine numeric characters (no hyphens or alphabetic characters). Code RE record FEIN(s) may be the same as the submitter’s FEIN in the code RA record if the submitter and the employer(s) are the same company.

Code RS - State Record

  • The Social Security Number (SSN) field must contain nine numeric characters (no hyphens). If a SSN is not available, fill the field with all zeros.
  • Use the fields as defined in the layout for the name format.

Code RT – Total Record

  • Every code RE record must have a corresponding code RT record after all employees have been listed for the employer identified in the code RE record.
  • The code RT record must be the sum of the data reported in the code RS records occurring since the last code RE record. The code RT record must not contain amounts reported in previous code RT records.

Code RF - Final Record

  • The code RF record must be the last data record of a file. A code RF record must not appear between employers in files containing more than one code RE record.

Examples of Proper Record Sequence for W-2 Electronic Filing

Example 1:

Employer filing own W‑2s for 38 employees:

RA...EMPLOYER 1

RE...EMPLOYER 1

RS

} 38 Code RS records

RS

RT

RF

Example 2:

Submitter with 3 employers:

RA...SUBMITTER 1

RE...EMPLOYER A

RS

} 25 Code RS records

RS

RT

RE...EMPLOYER B

RS

} 41 Code RS records

RS

RT

RE...EMPLOYER C

RS

} 52 Code RS records

RS

RT

RF