TAX YEAR 2026 · 1099-NEC & 1099-MISC
Connecticut 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Connecticut requirements →Connecticut: what to know
Connecticut requires 1099-NEC and 1099-MISC reports for resident payments and qualifying nonresident Connecticut services. CF/SF satisfies the state requirement for these forms with no Connecticut withholding. If Connecticut tax was withheld, file directly via myconneCT; CT-1096 may be required.
State-specific DOR guidance reviewed November 3, 2026.
State filing method: myconneCT portal or authorized third-party bulk filer; review updated file-format specifications for tax year 2026.
Due-date guidance: January 31 (statutory, subject to weekend rollover)
Official source: Connecticut DRS — Forms 1099 Electronic Filing Requirements →
Status is conditional on the filer, the payment, state withholding, and eligibility for CF/SF. Verify the agency's latest instructions before transmitting.