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Who Must File Form CT-1096

Form CT-8508, Request for Waiver From Filing Informational

Returns Electronically, no later than February 14, 2009, for

Payers of nonpayroll amounts who are required to file the following

calendar year 2008 only. If you file 24 or fewer Forms 1098,

federal forms are also required to file with DRS Form CT-1096

1099-MISC, 1099-R, or W-2G, you may file using paper forms

and every state copy of:

without requesting a waiver. DRS encourages all payers to file

• Federal Form W-2G for (1) Connecticut Lottery winnings paid

electronically using the key and send or upload features.

to resident or nonresident individuals even if no Connecticut

For information regarding electronic reporting, visit

income tax was withheld; and (2) Other gambling winnings

or call DRS at

paid to resident individuals even if no Connecticut income tax

1-800-382-9463 (Connecticut calls outside the Greater

was withheld;

Hartford calling area only) or 860-297-5962 (from anywhere).

TTY, TDD, and Text Telephone users only may transmit

• Federal Form 1098 for property taxes paid on real estate to a

inquiries by calling 860-297-4911.

Connecticut municipality;

Forms and Publications

• Federal Form 1099-MISC for payments made to resident

individuals or to nonresident individuals if the payments relate

Forms and publications are available anytime by:

to services performed wholly or partly in Connecticut even if no

• Internet: Visit the DRS website at for more

Connecticut income tax was withheld; and

information about the TSC or other tax inquiries; or

• Federal Form 1099-R but only if Connecticut income tax was

• Telephone: Call 1-800-382-9463 (Connecticut calls outside

withheld.

the Greater Hartford calling area only) and select Option 2

Reminders

from a touch-tone phone or 860-297-4753 (from anywhere).

• Be sure to complete all requested information.

TTY, TDD, and Text Telephone users only may transmit inquiries

by calling 860-297-4911.

• Do not send a payment with this return.

Taxpayer Service Center (TSC)

• All payments must be made using Form CT-8109, Connecticut

Withholding Tax Payment Form for Nonpayroll Amounts, and

Electronic Filing Requirements

Form CT-945, Connecticut Annual Reconciliation of Withholding

The TSC is an interactive tool that can be accessed through the

for Nonpayroll Amounts.

DRS website at for a free, fast, easy, and secure

• Sign and date the return in the space provided.

way to conduct business with DRS. Connecticut taxpayers can

either key in or upload their withholding information electronically

• Federal forms 1098, 1099-MISC, 1099-R, and W-2G must be

through the TSC.

filed with Department of Revenue Services (DRS) even if you

are not required to be registered with DRS. Unregistered filers

Visit w w w . c t . g o v / e l e c t r o n i c f i l e W 2 a n d 1 0 9 9 for more

should write “Information Only” in the space reserved for the

information on electronic filling of informational returns.

Connecticut Tax Registration Number on this return.

Some of the enhanced features of the

• Special rules apply to designated withholding agents. See

TSC include the ability to view

Policy Statement 2008(1), Income Tax Withholding for Athletes

current

balances,

make

or Entertainers.

scheduled

payments,

and

amend certain business tax

• Electronic Filing Requirements: If you file 25 or more Forms

returns. The self-service aspect of

1098, 1099-MISC, 1099-R, or W-2G, you are required to file

the TSC enables taxpayers to easily

Form CT-1096 and Forms 1098, 1099-MISC, 1099-R, or W-2G

get answers to the most frequently asked

electronically. Do not mail in Form CT-1096 if you are filing

questions. Many other features for the TSC are planned and

electronically. Form CT-1096 will be completed as part of the

taxpayers are encouraged to visit our website often.

electronic filing of your informational returns. You may request

a waiver of the electronic filing requirements by completing

Complete for Each Period

Attach CT-1096 and every Copy 1 of the following:

Connecticut Income Tax

• Federal Form W-2G for (1) Connecticut Lottery winnings paid to resident or nonresident

Period

Withheld From Nonpayroll

individuals even if no Connecticut income tax was withheld; and (2) Other gambling winnings

Amounts

paid to resident individuals even if no Connecticut income tax was withheld;

January 1 -

1st

• Federal Form 1098 for property taxes paid on real estate to a Connecticut municipality;

March 31

Quarter

• Federal Form 1099-MISC for payments made to resident individuals or to nonresident individuals

if the payments relate to services performed wholly or partly in Connecticut even if no Connecticut

April 1 -

2nd

income tax was withheld; and

June 30

Quarter

• Federal Form 1099-R but only if Connecticut income tax was withheld.

July 1 -

3rd

If you file 25 or more Forms 1098, 1099-MISC, 1099-R, or W-2G, you are required to file Form

September 30

Quarter

CT-1096 and Forms 1098, 1099-MISC, 1099-R, or W-2G electronically. You may request a waiver

of the electronic filing requirements by completing Form CT-8508 no later than February 14, 2009.

October 1 -

4th

If you file 24 or fewer Forms 1098, 1099-MISC, 1099-R, or W-2G, you may file using paper forms

December 31

Quarter

without a waiver.

For information regarding electronic reporting requirements, visit the DRS website at

Total (This should

or call DRS at 1-800-382-9463 (Connecticut calls outside the Greater Hartford

equal Line 1 on the

calling area only) or 860-297-5962 (from anywhere). TTY, TDD, and Text Telephone users only may

front of this return.)

transmit inquiries by calling 860-297-4911.

CT-1096 (DRS) Back (Rev. 01/08)

Form Ct-1096 (Drs) - Connecticut Annual Summary And Transmittal Of Information Returns - 2008 Page 2

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