State Form CT-1096

Connecticut Annual Summary and Transmittal of Information Returns

The CT-1096, “Connecticut Annual Summary and Transmittal of Information Returns”, is a form used by the Connecticut Department of Revenue Services (DRS) to:  

Summarize Information Returns 

CT-1096 serves as a transmittal and summary form for certain types of information returns like 1099s, W-2Gs, and other related forms. 

Report Connecticut Income Tax Withheld 

If you’ve withheld Connecticut income tax from non-wage payments to residents, or from payments to nonresidents for services performed in Connecticut, you need to report this withholding on the CT-1096. 

Reconcile Withheld Amounts 

The CT-1096 allows the state to reconcile the amounts reported on individual information returns with the total amounts the payer has reported and remitted throughout the tax year. It ensures that the total state tax withheld, as reported on individual forms, matches the total amounts that the filer remitted to the state. 

Support Documentation 

When you send copies of certain information returns (like the 1099-MISC) to the Connecticut DRS, the CT-1096 acts as a cover sheet, summarizing the enclosed forms. 

It’s essential to file the CT-1096 to remain in compliance with Connecticut’s tax laws and regulations when you’ve made payments that require information returns and have had Connecticut income tax withheld. Not filing or late filing can lead to penalties and interest charges.