Connecticut recently released its 2021 specifications for electronic filing of 1099 series forms with the state. Labeled Informational Publication 2021(15), the document covers specifications for Forms 1099-R, 1099-MISC, 1099-K, 1099-NEC, and W-2G for electronic filing. The revision date for the new document is listed as November 18, 2021. There have been several changes made for the publication this year, many of which are based on the changes to the IRS specifications for 1099-MISC and 1099-NEC.
The most important changes are detailed below.
- Dates throughout have been updated for the 2021 tax year filing in 2022
- 1099-NEC has been added to the list of forms that must be filed directly with Connecticut if it reflects Connecticut withholding. If there is no Connecticut withholding, the CFS program satisfies filing requirements. Forms are due to Connecticut January 31, 2022.
- 1099-NEC corrections are to be replaced by uploading the correct forms to the CFS system, similar to how corrections are effected for the 1099-MISC and 1099-R
- For the Transmitter “T” Record, Field Position 6 for Prior Year Data Indicator now available. This space previously could only be filled with a blank. Connecticut now accepts “P” for reporting prior year data.
- Numerous Field Position changes made to accommodate for changes in the IRS Publication 1220 format.
To view the complete publication, click here.
