--- title: "Connecticut 1099 & W-2 State Filing Rules (2027 Season)" description: "Connecticut state 1099-NEC, 1099-MISC and W-2 filing: yes, Form CT-W3, CF/SF and 2027 dates from official pages." url: "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-connecticut" --- State filing · Connecticut # Connecticut 1099 and W-2 filing requirements What Connecticut Department of Revenue Services (DRS) asks for at year end, when it's due in 2027, and whether a federal filing through the IRS covers it. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) **The short answer.** 1099-MISC and 1099-NEC are required for payments to Connecticut residents even if no Connecticut tax was withheld, and for nonresidents when the payment relates to services performed wholly or partly in Connecticut. First Connecticut 1099 date in 2027: **Sunday, January 31, 2027**. ## Connecticut filing rules at a glance Who asks Connecticut Department of Revenue Services (DRS) State 1099 copies Yes 1099 due January 31 (1099-NEC and 1099-MISC) W-2 due January 31 Year-end form Form CT-W3, Connecticut Annual Reconciliation of Withholding, due January 31 E-filing 25 or more W-2s reporting Connecticut wages, or 25 or more of the listed 1099s and W-2Gs, must be filed electronically unless DRS grants a waiver; 24 or fewer may be filed on paper. IRS CF/SF Counts in part (forms the IRS forwards: 1099-NEC, 1099-MISC) ## Connecticut dates for the 2027 season | Due | Where | What to file | Source | | --- | --- | --- | --- | | **Sunday, January 31, 2027**Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Connecticut | 1099-NEC and 1099-MISC with Form CT-1096 (if not covered by CF/SF) | [CT DRS: Form 1099-R, 1099-MISC, 1099-K, 1099-NEC, and W-2G Electronic Filing Requirements](https://portal.ct.gov/drs/withholding-taxes/1099s-electronic-filing-req/filing-requirements) | | **Sunday, January 31, 2027**Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Connecticut | W-2s and Form CT-W3 | [CT DRS: Form 1099-R, 1099-MISC, 1099-K, 1099-NEC, and W-2G Electronic Filing Requirements](https://portal.ct.gov/drs/withholding-taxes/1099s-electronic-filing-req/filing-requirements) | Federal dates for the same forms are in the [deadline finder for Connecticut](/bookkeeping/1099-w2-filing-deadline-finder?states=ct), which can also add any other states you paid people in. ## Connecticut and the IRS combined program Connecticut participates, but CF/SF satisfies DRS only for 1099-MISC, 1099-NEC and 1099-R with no Connecticut withholding. Forms with Connecticut withholding, and all 1099-K forms, go directly to DRS through myconneCT. Connecticut is on the IRS participating-state table in [Publication 1220](https://www.irs.gov/pub/irs-pdf/p1220.pdf). Rather not file them yourself? [1099-NEC preparation and filing](/bookkeeping/1099-nec-filing-service), or [a free bookkeeping health check](/bookkeeping/health-check). ## Worth knowing in Connecticut - Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns, is also due January 31. ## Where this comes from - [CT DRS: Form 1099-R, 1099-MISC, 1099-K, 1099-NEC, and W-2G Electronic Filing Requirements](https://portal.ct.gov/drs/withholding-taxes/1099s-electronic-filing-req/filing-requirements) - [CT DRS: Form W-2 Electronic Filing Requirements](https://portal.ct.gov/DRS/Withholding-Taxes/W2-Electronic-Filing-Requirements/Filing-Requirements) - [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf) General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency. ## Connecticut questions **Do I have to file Form 1099-NEC with Connecticut?** 1099-MISC and 1099-NEC are required for payments to Connecticut residents even if no Connecticut tax was withheld, and for nonresidents when the payment relates to services performed wholly or partly in Connecticut. **Does the IRS combined federal/state program take care of Connecticut?** Connecticut participates, but CF/SF satisfies DRS only for 1099-MISC, 1099-NEC and 1099-R with no Connecticut withholding. Forms with Connecticut withholding, and all 1099-K forms, go directly to DRS through myconneCT. **When are Connecticut W-2s and the year-end form due for 2026 wages?** Connecticut's page: January 31. The year-end form is Form CT-W3, Connecticut Annual Reconciliation of Withholding, due January 31. On the 2027 calendar that's Sunday, January 31, 2027. **Do I have to e-file with Connecticut?** 25 or more W-2s reporting Connecticut wages, or 25 or more of the listed 1099s and W-2Gs, must be filed electronically unless DRS grants a waiver; 24 or fewer may be filed on paper. Related: [State 1099 and W-2 filing requirements](/bookkeeping/state-1099-filing-requirements) · [Deadline finder](/bookkeeping/1099-w2-filing-deadline-finder) · [Do I need to send a 1099?](/bookkeeping/do-i-need-to-send-a-1099) · [1099 deadline calculator](/bookkeeping/1099-deadline-calculator) · [Contractor payment tracker](/bookkeeping/1099-contractor-payment-tracker) · [New hire reporting by state](/bookkeeping/new-hire-reporting-requirements-by-state) · [New 1099 Rules Kit](/toolkits/new-1099-rules-kit) · [Year-End Close and 1099 Kit](/toolkits/year-end-close-and-1099-kit) ## Want your 1099s and W-2s filed for you? [See 1099 preparation](/bookkeeping/1099-preparation)[Call (908) 444-6373](tel:+19084446373)