Form Ct-1096 Athen - Connecticut Annual Summary And Transmittal Of Information Returns - 2014 Page 2

ADVERTISEMENT

When to File
Electronic reporting requirements are available on the DRS at
or by calling DRS at 1-800-382-9463
Group the forms by form number (Forms 1099-MISC or
(Connecticut calls outside the Greater Hartford calling area
Forms 1042-S) and submit each group with a separate Form
only) or 860-297-5962 (from anywhere). TTY, TDD, and Text
CT-1096 ATHEN.
Telephone users only may transmit inquiries anytime by calling
Forms 1099-MISC: If fi ling electronically, Form CT-1096 ATHEN
860-297-4911.
is due the last day of March 2015. Do not mail in Form
CT-1096 ATHEN if you are fi ling electronically. If fi ling by paper,
Amending Form CT-1096 ATHEN
Form CT-1096 ATHEN is due the last day of February 2015.
To amend Form CT-1096 ATHEN, submit a revised Form
Forms 1042-S: Form CT-1096 ATHEN is due March 15, 2015.
CT-1096 ATHEN clearly labeled “AMENDED.” The total
Connecticut tax withheld on Form CT-945 ATHEN or Form
If the due date falls on a Saturday, Sunday, or legal holiday, the
CT-941X, Line 3, must agree with the total reported on Form
next business day is the due date.
CT-1096 ATHEN, Line 1.
Where to File
The gross Connecticut nonpayroll amounts reported on Form
CT-945 ATHEN or Form CT-941X, Line 2, must agree with total
If fi ling federal Forms 1099-MISC, use the Taxpayer Service
nonpayroll amounts reported on Form CT-1096, Line 2.
Center (TSC) to electronically fi le this return. See TSC on right.
Mail your completed return with a copy of each federal Form
Forms and Publications
1099-MISC or Form 1042-S if fi ling by paper to:
Visit the DRS website at to download and
Department of Revenue Services
print Connecticut tax forms and publications.
State of Connecticut
PO Box 5081
Taxpayer Service Center
Hartford CT 06102-5081
The TSC allows taxpayers to electronically file, pay, and
Electronic Filing Requirements
manage state tax responsibilities. To make
electronic transactions or administer your
If you made payments to athletes and entertainers you are
tax account online, visit
required to fi le Form CT-1096 ATHEN and Forms 1099-MISC
and select Business.
electronically.
Taxpayers who file 24 or fewer Forms 1099-MISC are
encouraged to fi le electronically but may use paper forms without
requesting a waiver. If you fi le 24 or fewer Forms 1099-MISC
and choose to fi le using paper forms, mail your completed return
to the address on the return.
Complete for Each Period
Attach to Form CT-1096
ATHEN
:
Connecticut Income Tax
Period
Withheld From Nonpayroll
• Copy 1 of federal Form 1099-MISC reporting payments made to resident individuals or
Amounts
to nonresident individuals if the payments relate to services performed wholly or partly in
Connecticut, whether or not Connecticut income tax was withheld; and
January 1 -
1st
March 31
Quarter
• A copy of federal Form 1042-S reporting payments made to athletes or entertainers considered
foreign persons under the instructions for federal Form 1042-S, if the payments relate to
April 1 -
2nd
services performed wholly or partly within Connecticut, whether or not Connecticut income
June 30
Quarter
tax was withheld.
If you fi le 25 or more Forms 1099-MISC, you are required to fi le Form CT-1096 ATHEN and
July 1 -
3rd
Forms 1099-MISC electronically. You may request a waiver of the electronic fi ling requirements
September 30
Quarter
by completing Form DRS-EWVR, Electronic Filing and Payment Waiver Request.
Electronic reporting requirements are available on the DRS website at
October 1 -
4th
or by calling DRS at 800-382-9463 (Connecticut calls outside the Greater Hartford calling area
December 31
Quarter
only) or 860-297-5962 (from anywhere). TTY, TDD, and Text Telephone users only may transmit
inquiries anytime by calling 860-297-4911.
Total: This should
equal Line 1 on the
00
front of this return.
CT-1096 ATHEN Back (Rev. 02/15)

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2