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Who Must File Form CT-1096 (DRS)

Taxpayers who ﬁ le 24 or fewer Forms 1099-MISC, 1099-R, or

W-2G are encouraged to ﬁ le electronically but may use paper forms

If you are required to file federal Form 1096, you must file

Form CT-1096 (DRS) with the Department of Revenue Services

without requesting a waiver. If you ﬁ le 24 or fewer Forms 1099-MISC,

(DRS) and attach every state copy of:

1099-R, or W-2G and choose to ﬁ le using paper forms, mail your

completed return to the address on the coupon.

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

Electronic reporting requirements are available on the DRS website

resident and nonresident individuals even if no Connecticut income

tax was withheld; and (2) other gambling winnings paid to resident

at or by calling DRS at 800-382-9463

individuals even if no Connecticut income tax was withheld;

(Connecticut calls outside the Greater Hartford calling area only)

or 860-297-5962 (from anywhere). TTY, TDD, and Text Telephone

• Federal Form 1099-MISC for payments made to resident

users only may transmit inquiries anytime by calling 860-297-4911.

individuals or to nonresident individuals if the payments relate

to services performed wholly or partly in Connecticut even if no

Amending Form CT-1096

Connecticut income tax was withheld; and

To amend Form CT-1096, submit a revised Form CT-1096 clearly

• Federal Form 1099-R reporting distributions from pensions,

labeled “AMENDED.” The total Connecticut tax withheld on

annuities, retirement, or proﬁ t sharing plans, but only if Connecticut

Form CT-945 or Form CT-941X, Line 3, must agree with the total

income tax was withheld.

reported on Form CT-1096, Line 1.

Federal Forms 1099-MISC, 1099-R, and W-2G must be filed

The gross Connecticut nonpayroll amounts reported on Form CT-945

with DRS even if you are not required to be registered with DRS.

or Form CT-941X, Line 2, must agree with total nonpayroll amounts

Unregistered ﬁ lers should write “Information Only” in the space

reported on Form CT-1096, Line 2.

reserved for the Connecticut Tax Registration Number on this return.

Forms and Publications

All payments must be made using Form CT-8109 (DRS),

Visit the DRS website at to download and print

Connecticut Withholding Tax Payment Form for Nonpayroll Amounts,

Connecticut tax forms and publications.

Form CT-945, Connecticut Annual Reconciliation of Withholding

Taxpayer Service Center (TSC)

for Nonpayroll Amounts, or Form CT-941X, Amended Connecticut

T h e T S C a l l o w s t a x p a y e r s t o

Reconciliation of Withholding.

electronically file, pay, and manage

Electronic Filing Requirements

state tax responsibilities. To make

Taxpayers who ﬁ le 25 or more Forms 1099-MISC, 1099-R, or

electronic transactions or administer

W-2G are required to ﬁ le Form CT-1096 and Forms 1099-MISC,

your tax account online, visit www.

1099-R, or W-2G electronically. You may request a waiver of the

ct.gov/TSC and select Business.

electronic ﬁ ling requirements by completing Form CT-8508, Request

for Waiver From Filing Informational Returns Electronically, on or

before January 15, 2014.

Complete for Each Period

(DRS)

Attach Form 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

Amounts

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;

January 1 -

1st

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

March 31

Quarter

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

if Connecticut income tax was not withheld; and

April 1 -

2nd

June 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.

July 1 -

3rd

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

September 30

Quarter

Form CT-1096 (DRS) and Forms 1099-MISC, 1099-R, or W-2G electronically.

You may request a waiver of the electronic filing requirements by completing

October 1 -

4th

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

December 31

Quarter

before January 15, 2014. If you ﬁ le 24 or fewer Forms 1099-MISC, 1099-R, or W-2G, you may

ﬁ le using paper forms without requesting a waiver.

Total: This should

Electronic reporting requirements are available on the DRS website at

equal Line 1 on the

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

front of this return.

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

transmit inquiries anytime by calling 860-297-4911.

CT-1096 (DRS) Back (Rev. 12/12)

Form Ct-1096 (Drs) - Connecticut Annual Summary And Transmittal Of Information Returns - 2013 Page 2

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