CT issues guidance on electronic filing of 1099-R, 1099-MISC, and W-2G

The Connecticut Department of Revenue Services (DRS) has updated an informational publication, for corporate and personal income tax purposes, that contains specifications and instructions for electronic filing of Forms 1099-R, 1099-MISC, and W-2G for the 2017 tax year, including information on:

  • Third party bulk filers;
  • The correction of an electronic submission; and
  • Supplemental returns.

When to file.

Forms 1099-R, 1099-MISC, W-2G and Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns, are due January 31, 2018. Form CT-1096 will be completed as part of the electronic filing process when the state copy of federal Forms 1099-R, 1099-MISC and W-2G are uploaded.

Electronic filing requirements

Employers who file 25 or more Forms 1099-MISC, 1099-R, or W-2G are required to file electronically unless they have been granted a waiver from this requirement.

Extension.

Form CT-8809, Request for Extension of Time to File Information Returns, must be filed on or before January 31 in order to request an extension of time to file. Form CT-8809 cannot be filed electronically.

Waiver.

The DRS can waive the electronic reporting requirement only if the payer is unable to file electronically due to a documented hardship. Form CT-8508, Request for Waiver From Filing Information Returns Electronically, must be filed on or before January 1, 2018, in order to request a waiver. Form CT-8508 cannot be filed electronically.

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 payers who fail to file federal Forms 1099 or W-2G with DRS. This penalty is also imposed on payers 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. (Informational Publication 2017(12), Connecticut Department of Revenue Services, November 13, 2017; superseding Informational Publication 2016(12), November 21, 2016.)

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