Connecticut discusses 2019 W-2 electronic filing requirements
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Thursday, December 5, 2019

Connecticut discusses 2019 W-2 electronic filing requirements

By Payroll and Entitlements Editorial Staff

The Connecticut Department of Revenue Services (DRS) has updated an informational publication, for corporate and personal income tax purposes, that contains specifications and instructions for electronic filing of Form W-2, Wage and Tax Statements, including information for third-party bulk filers, correction of an electronic submission, and treatment of third-party sick pay, for tax year 2019. The publication also includes a programmer’s checklist that describes specifications related to record layouts. The due date for submitting 2019 Forms W-2 to DRS is January 31, 2020.

Taxpayers are instructed to file Form CT-W3, Connecticut Annual Reconciliation of Withholding, with every state copy of federal Form W-2 reporting Connecticut wages paid, by January 31. If the due date falls on a Saturday, Sunday, or legal holiday, the form(s) will be considered timely if filed by the next business day. Employers that file 25 or more W-2 forms are required to file the returns electronically, unless the employer has received a waiver from this requirement.

A completed Form CT-8809, Request for Extension of Time to File Information Returns, must be filed on or before January 31, 2020, to request an extension of time to file. The extension request cannot be filed electronically. The penalty for late filing is $50. Moreover, a penalty of $5 per form (up to a total of $2,000 per calendar year) is imposed on employers who fail to file federal Forms W-2 with DRS. This penalty is also imposed on employers who are required to file electronically if they file using any other media without first obtaining a waiver. In addition, records pertaining to Connecticut information returns must be retained for at least four years after the due date of the return. (Informational Publication 2019(13), Connecticut Department of Revenue Services, November 4, 2019, superseding Information Publication 2018(13), November 2018.)

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