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Line Instructions

Rounding Off to Whole Dollars

Group the forms by form number and submit each group with

You must round off cents to the nearest whole dollar on your

a separate Form CT-1096.

returns and schedules. If you do not round, the Department

of Revenue Services (DRS) will disregard the cents.

Line 1: Enter Connecticut income tax withheld from

Connecticut nonpayroll amounts during the calendar year.

Round down to the next lowest dollar all amounts that include

This should equal the Total Line on the back of this return.

1 through 49 cents. Round up to the next highest dollar all

amounts that include 50 through 99 cents. However, if you

Line 2: Enter total:

need to add two or more amounts to compute the amount

• Connecticut Lottery winnings paid to resident and

to enter on a line, include cents and round off only the total.

nonresident individuals, as reported on federal Form W-2G,

Example: Add two amounts ($1.29 + $3.21) to compute the

whether or not Connecticut income tax was withheld;

total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and

• Other gambling winnings paid to resident individuals, as

entered on the line.

reported on federal Form W-2G, whether or not Connecticut

Amended Returns

income tax was withheld;

Amend Form CT-1096 electronically. See IP 2015 (10).

• Miscellaneous payments reported on federal Form

1099-MISC to resident individuals or to nonresident

Forms and Publications

individuals if the payments relate to services performed

Visit the DRS website at to download and

wholly or partly in Connecticut even if no Connecticut

print Connecticut tax forms and publications.

income tax was withheld; and

Taxpayer Service Center (TSC)

• Distributions from pensions, annuities, retirement, or

The TSC allows taxpayers to electronically

proﬁ t-sharing plans, as reported on federal Form 1099-R,

f i l e , p a y , a n d m a n a g e s t a t e t a x

but only if Connecticut income tax was withheld.

responsibilities. To make electronic

Line 3: Enter the number of 1099-MISC, 1099-R, or W-2G

transactions or administer your tax account online, visit

forms submitted with this return.

and select Business.

Complete all required information on the front and back of

this return. Sign and date the return in the space provided.

Complete for Each Period

Connecticut Income Tax

Period

Withheld From Nonpayroll

Amounts

File Form CT-1096 and report the following:

January 1 -

1st

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

March 31

Quarter

individuals even if Connecticut income tax was not withheld; and (2) other gambling

winnings paid to resident individuals even if Connecticut income tax was not withheld;

April 1 -

2nd

June 30

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

Quarter

individuals if the payments relate to services performed wholly or partly in Connecticut

even if Connecticut income tax was not withheld; and

July 1 -

3rd

September 30

Quarter

• Federal Form 1099-R reporting distributions from pensions, annuities, retirement, or

proﬁ t sharing plans, but only if Connecticut income tax was withheld.

October 1 -

4th

You are required to file Form CT-1096 and Forms 1099-MISC, 1099-R, or W-2G

December 31

Quarter

electronically. You may request a waiver of the electronic ﬁ ling requirements by completing

Form CT-8508, Request for Waiver From Filing Informational Returns Electronically, at

Total: This should

equal Line 1 on the

least 30 days before the due date.

front of this return.

Electronic reporting requirements are available at /ew2 and IP 2015 (10).

CT-1096 Back (Rev. 08/15)

Form Ct-1096 - Connecticut Annual Summary And Transmittal Of Information Returns - 2015 Page 2

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