Connecticut 1099 filing requirements (2026)
Connecticut requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is January 31.
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://portal.ct.gov/DRS-myconneCT |
How does Connecticut treat the new $2,000 federal threshold?
No separate Connecticut dollar threshold. The requirement is tied to the federal filing requirement. IP 2026(8): 'A payer of nonpayroll amounts who is required to file federal Form 1096 must electronically file Form CT-1096 with every state copy of... Federal Form 1099NEC reporting nonemployee compensation for payments made to resident individuals or to nonresident individuals if the payments relate to services performed wholly or partly in Connecticut even if no Connecticut income tax was withheld' (same rule for 1099-MISC). Because filing follows the federal form requirement, the federal $2,000 threshold applies for 2026 payments. DRS has not explicitly addressed the OBBBA change in the guidance reviewed.
What if you withheld Connecticut income tax?
Form CT-1096 (Annual Summary and Transmittal of Information Returns) must be filed electronically through myconneCT with the 1099-NEC/MISC by January 31. Payers registered for CT withholding on nonpayroll amounts also file Form CT-945 (Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts) by January 31. IP 2026(8) FAQ: 'Connecticut participates in the Combined Federal/State Filing Program (CF/SF). However, you must also file Forms 1099-R, 1099K, 1099NEC, and 1099-MISC that have Connecticut withholding and the associated Form CT-1096, directly with DRS through myconneCT even if you participate in the CF/SF... If you file Forms 1099-R and 1099-MISC with no Connecticut Withholding through the CF/SF, you have no additional filing requirements with DRS.' Payers not registered for CT withholding can submit CT-1096 with 1099-MISC/NEC in myconneCT without logging in.
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Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Connecticut's rules apply.
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