Form Ct 1096 – Fill Out and Use This PDF

Department of Revenue Services

PO Box 5081

Hartford, CT 06102-5081

Form CT-1096 (DRS)	2008

General Instructions

Please read instructions before completing this return.

Complete the return in blue or black ink only.

Form CT-1096 (DRS), Connecticut Annual Summary and Transmittal of Information Returns, may be used by new payers or payers who have not received the Withholding Remittance Coupon Book for Payers of Nonpayroll Amounts for 2008.

Annual Summary

If filing electronically, Form CT-1096 is due the last day of March, 2009 and will be completed as part of the electronic filing process. Do not mail in Form CT-1096 if you are filing electronically. If filing by paper, Form CT-1096 is due the last day of February, 2009. No payment is to be made with this return. If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date. See back page for Who Must File Form CT-1096.

Rounding Off to Whole Dollars

You must round off cents to the nearest whole dollar on your returns and schedules. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off only the total. If you do not round, DRS will disregard the cents.

Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on the line.

Line Instructions

Line 1: Enter the total amount of income tax withheld from Connecticut nonpayroll amounts subject to Connecticut income tax withholding during the calendar year. (This should equal the Total line on the back of this return.) Nonpayroll amounts subject to Connecticut income tax withholding are the amounts required to be reported on Line 2.

Line 2: Enter the total amount of:

•Connecticut Lottery winnings paid to resident and nonresident individuals, as reported on federal Form W-2G, whether or not Connecticut income tax was withheld;

•Other gambling winnings paid to resident individuals, as reported on federal Form W-2G, whether or not Connecticut income tax was withheld;

•Miscellaneous payments made to resident individuals, or, where the payments relate to services performed wholly or partly within Connecticut, to nonresident individuals, as reported on federal Form 1099-MISC, whether or not Connecticut income tax was withheld; and

•Distributions from pensions, annuities, retirement, or profit-sharing plans, as reported on federal Form 1099-R, but only if Connecticut income tax was withheld.

Group the forms by form number and send each group with a separate Form CT-1096.

Line 3: Indicate the number of 1099-MISC, 1099-R, and W-2G forms submitted with this return. Be sure to complete all required information on the back of this return.

If fi ling by paper, mail your completed return to:

Department of Revenue Services

PO Box 5081

Hartford CT 06102-5081

	Separate here and mail coupon to DRS. Make a copy for your records.
CT-1096 (DRS)	Connecticut Annual Summary and Transmittal of Information Returns



2008

Connecticut Tax Registration Number



Federal Employer ID Number

Calendar Year Ending	Due Date
	February 28, 2009

Enter name and address below. Please print or type.

Name

Address

City

State

ZIP Code

Note: Do not send a payment with this return.

Mail to:	Department of Revenue Services
	PO Box 5081
	Hartford CT 06102-5081

1.	Connecticut income tax withheld from		00
	Connecticut nonpayroll amounts	 1.
2.	Total nonpayroll amounts reported with
	Form CT-1096	 2.	00
3.	Number of 1099-MISC, 1099-R,
	or W-2Gs submitted	 3.

I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to DRS is a fine of not more than $5,000, or imprisonment for not more than fi ve years, or both.

Signature _____________________________________________________________

Title _____________________________________ Date _________________

Who Must File Form CT-1096

Payers of nonpayroll amounts who are required to file the following federal forms are also required to file with DRS Form CT-1096 and every state copy of:

•Federal Form W-2G for (1) Connecticut Lottery winnings paid to resident or nonresident individuals even if no Connecticut income tax was withheld; and (2) Other gambling winnings paid to resident individuals even if no Connecticut income tax was withheld;

•Federal Form 1099-MISC 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; and

•Federal Form 1099-R but only if Connecticut income tax was withheld.

Reminders

•Be sure to complete all requested information.

•Do not send a payment with this return.

•All payments must be made using Form CT-8109, Connecticut Withholding Tax Payment Form for Nonpayroll Amounts, and Form CT-945, Connecticut Annual Reconciliation of Withholding for Nonpayroll Amounts.

•Sign and date the return in the space provided.

•Federal forms 1099-MISC, 1099-R, and W-2G must be filed with Department of Revenue Services (DRS) even if you are not required to be registered with DRS. Unregistered filers should write “Information Only” in the space reserved for the Connecticut Tax Registration Number on this return.

•Special rules apply to designated withholding agents. See Policy Statement 2008(1), Income Tax Withholding for Athletes or Entertainers.

•Electronic Filing Requirements: If you file 25 or more Forms 1099-MISC, 1099-R, or W-2G, you are required to file Form CT-1096 and Forms 1099-MISC, 1099-R, or W-2G electronically. Do not mail in Form CT-1096 if you are filing electronically. Form CT-1096 will be completed as part of the electronic filing of your informational returns. You may request a waiver of the electronic filing requirements by completing Form CT-8508, Request for Waiver From Filing Informational Returns Electronically, no later than February 14, 2009, for calendar year 2008 only. If you file 24 or fewer Forms 1099-MISC, 1099-R, or W-2G, you may file using paper forms without

requesting a waiver. DRS encourages all payers to file electronically using the key and send or upload features. For information regarding electronic reporting, visit www.ct.gov/electronicfileW2and1099 or call DRS at 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) or 860-297-5962 (from anywhere). TTY, TDD, and Text Telephone users only may transmit inquiries by calling 860-297-4911.

Forms and Publications

Forms and publications are available anytime by:

•Internet: Visit the DRS website at www.ct.gov/DRS for more information about the TSC or other tax inquiries; or

•Telephone: Call 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) and select Option 2 from a touch-tone phone or 860-297-4753 (from anywhere).

TTY, TDD, and Text Telephone users only may transmit inquiries by calling 860-297-4911.

Taxpayer Service Center (TSC)

Electronic Filing Requirements

The TSC is an interactive tool that can be accessed through the DRS website at www.ct.gov/DRS for a free, fast, easy, and secure way to conduct business with DRS. Connecticut taxpayers can either key in or upload their withholding information electronically through the TSC.

Visit www.ct.gov/electronicfileW2and1099 for more information on electronic fi lling of informational returns.

Some of the enhanced features of the TSC include the ability to view current balances, make scheduled payments, and amend certain business tax returns. The self-service aspect of the TSC enables taxpayers to easily get answers to the most frequently asked questions. Many other features for

the TSC are planned and taxpayers are encouraged to visit our website often.

Complete for Each Period

		Connecticut Income Tax
Period		Withheld From Nonpayroll
		Amounts
January 1 -	1st
March 31	Quarter
April 1 -	2nd
June 30	Quarter
July 1 -	3rd
September 30	Quarter
October 1 -	4th
December 31	Quarter
Total (This should
equal Line 1 on the			00
front of this return.)

Attach CT-1096 and every Copy 1 of the following:

•Federal Form W-2G for (1) Connecticut Lottery winnings paid to resident or nonresident individuals even if no Connecticut income tax was withheld; and (2) Other gambling winnings paid to resident individuals even if no Connecticut income tax was withheld;

•Federal Form 1099-MISC 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; and

•Federal Form 1099-R but only if Connecticut income tax was withheld.

If you file 25 or more Forms 1099-MISC, 1099-R, or W-2G, you are required to file Form CT-1096 and Forms 1099-MISC, 1099-R, or W-2G electronically. You may request a waiver of the electronic filing requirements by completing Form CT-8508 no later than February 14, 2009. If you file 24 or fewer Forms 1099-MISC, 1099-R, or W-2G, you may file using paper forms without a waiver.

For information regarding electronic reporting requirements, visit the DRS website at www.ct.gov/DRS or call DRS at 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) or 860-297-5962 (from anywhere). TTY, TDD, and Text Telephone users only may transmit inquiries by calling 860-297-4911.