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Line Instructions

need to add two or more amounts to compute the amount

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

Group the forms by form number and submit each group with

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

a separate Form CT-1096.

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

Line 1: Enter Connecticut income tax withheld from

entered on the line.

Connecticut nonpayroll amounts during the calendar year.

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

Amended Returns

Line 2: Enter total:

You must amend Form CT-1096 electronically if you

previously ﬁ led 25 or more Forms 1099-MISC, 1099-R, or

• Connecticut Lottery winnings paid to resident and

W-2G; you must amend Form CT-1096 electronically even

nonresident individuals, as reported on federal Form

if you are correcting 24 or fewer Forms 1099-MISC, 1099-R,

W-2G, whether or not Connecticut income tax was

or W-2G. See IP 2016(12).

withheld;

If you previously filed 24 or fewer Forms 1099-MISC,

• Other gambling winnings paid to resident individuals,

1099-R, or W-2G electronically you are encouraged to amend

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

electronically but may ﬁ le paper forms without requesting a

Connecticut income tax was withheld;

waiver.

• Miscellaneous payments reported on federal Form

If you previously ﬁ led 24 or fewer paper Forms 1099-MISC,

1099-MISC to resident individuals or to nonresident

1099-R, or W-2G you may amend Form CT-1096 and submit

individuals if the payments relate to services performed

corrected Forms 1099-MISC, 1099-R, or W-2G using paper.

wholly or partly in Connecticut even if no Connecticut

To amend Form CT-1096 by paper submit a revised Form

income tax was withheld; and

CT-1096 clearly labeled “AMENDED.” The total Connecticut

• Distributions from pensions, annuities, retirement, or proﬁ t-

tax withheld on Form CT-945 or Form CT-941X, Line 3,

sharing plans, as reported on federal Form 1099-R, but

must agree with the total reported on Form CT-1096, Line 1.

only if Connecticut income tax was withheld.

The gross Connecticut nonpayroll amounts reported on

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

Form CT-945 or Form CT-941X, Line 2, must agree with

forms submitted with this return.

total nonpayroll amounts reported on Form CT-1096, Line 2.

Complete all required information on the front and back of

Forms and Publications

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

Visit the DRS website at to download and

Rounding Off to Whole Dollars

print Connecticut tax forms and publications.

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

Taxpayer Service Center (TSC)

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

The TSC allows taxpayers to electronically

of Revenue Services (DRS) will disregard the cents.

ﬁ le, pay, and manage state tax responsibilities. To make

Round down to the next lowest dollar all amounts that include

electronic transactions or administer your tax account

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

online, visit and select Business.

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

Form CT-1096

Connecticut tax

Page 2 of 2

registration number

(Rev. 10/16)

1096 1016W 02 9999

Connecticut Income Tax Withheld from Nonpayroll Amounts for Each Period

January 1 - March 31

1st Quarter .......................................................

April 1 - June 30

2nd Quarter ......................................................

July 1 - September 30

3rd Quarter .......................................................

October 1 - December 31

4th Quarter .......................................................

.00

Total Connecticut tax withheld from nonpayroll amounts for the year .............................

This amount should equal Line 1 on the front of this return.

Form Ct-1096 - Connecticut Annual Summary And Transmittal Of Information Returns - 2016 Page 2

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