DRS: Frequently Asked Questions on Electronic Filing Informational Returns

Frequently Asked Questions on Electronic Filing Informational Returns


Informational returns include Form CT-W3 and Form W-2 or Form CT-1096 and Forms 1099-R,1099-MISC and W-2G

Question:

What is the electronic filing requirement for information returns?

Answer:

Forms W-2, 1099-MISC, 1099-R and W-2G are required to be filed electronically with DRS.   These forms can be transmitted electronically using the DRS’s Taxpayer Service Center (TSC).  For more information see Electronically filing Form W-2, Forms 1099-R, 1099-MISC, and W-2G.   If you are submitting 24 or fewer Forms W-2, 1099-MISC, 1099-R or W-2G click here for Information Return Filing Update.

 


Question:

What is the due date for electronically filing information returns with the Department of Revenue Services (DRS)?

Answer:

The due date is January 31 for filing all Forms W-2.

 

The due date is March 31 for electronic filing of Forms 1099-MISC, 1099-R and W-2G.

If the due date falls on a Saturday, Sunday, or legal holiday, the return will be considered timely if filed by the next business day.

 


Question:

How do I request an extension of time to file information returns?  

Answer:

To request an extension of time to file, you must submit Form CT-8809, Request for Extension of Time to File Information Returns (For Forms W-2, W-2G, 1099-R, and 1099-MISC) on or before the due date of the return.  File Form CT-8809 for an extension of time to file Form W-2 by January 31.  File Form CT-8809 for an extension of time to file Forms 1099-MISC, 1099-R and W-2G by March 31 if filing electronically, or the last day of February if not filing electronically.  DRS will notify you only if your request is denied.


Question:

I can’t comply with the electronic filing requirements this year.  How do I request a waiver from filing information returns electronically?

Answer:

DRS may waive the electronic reporting requirement if an employer or payer can show hardship. You must complete and submit Form CT-8508, Request for Waiver from Filing Information Returns Electronically, to DRS at least 30 days before the due date of the information return. DRS will notify you only if the request is denied.  If a waiver is granted, the information returns must be submitted on a CD rather than paper. DRS does not accept magnetic media including cartridges or cassettes.

  • If the waiver request is approved, payers filing 1099-R, 1099-MISC, and W-2G must submit them with Form CT-4804 , Transmittal of Information Returns Reported on CD, by the last day of February.
  • If the waiver request is approved, employers must submit Forms W-2 with Form CT-6559 , Submitter Report for Form W-2 CD Filing, by January 31.

Question:

Can I file Form CT-8508, Request for a Waiver from Filing Information Returns Electronically, on the TSC?

Answer:

No, Form CT-8508 can only be filed on paper.


Question:

Will I be penalized if I don’t file my information returns electronically?

Answer:

Yes, you are required to file all information returns electronically and will be treated as having failed to file if you file paper forms.  A penalty of $5 per form (up to a total of $2,000 per calendar year) will be imposed on employers or payers who fail to file the required information returns electronically with DRS.   However, if you are submitting 24 or fewer Forms W-2, 1099-MISC, 1099-R or W-2G click here for Information Return Filing Update.


Question:

Can I simply attach a file of my W-2 or 1099 forms to an email and send it to you?

Answer:

No, DRS requires that you use one of the three electronic filing methods described on our webpage:  Electronically filing Form W-2, Forms 1099-R, 1099-MISC, and W-2G.  The instructions on that page will explain the methods and the file types that are acceptable.


Question:

Can I use the “Key and Send” option to manually key in my information returns?

Answer:

Yes.  You may use the “Key and Send” method to submit a maximum of 100 Forms W-2, 1099-R, 1099-MISC, or W-2G.


Question:

What file types can I upload with the Dynamic Web Import (DWI)?

Answer:

The file must be saved in a readable text file format and cannot be encrypted.  The TSC uses its own https, 128-byte encryption.  Commonly acceptable file types include .txt or .csv.  Unacceptable file types include .xls, .pdf, .mdb.  You can review the file format requirements at our web page Electronically filing Form W-2, Forms 1099-R, 1099-MISC, and W-2G.


Question:

How do I upload a file to the TSC-BUS?  Can I get step-by-step instructions?

Answer:

Please review the step by step instructions on our web page Electronically filing Form W-2, Forms 1099-R, 1099-MISC, and W-2G.


 

Question:

I need assistance creating my file with software that I purchased.

Answer:

DRS cannot assist you create your files using purchased software.  Contact your software company.  You can review the file format requirements at our web page Electronically filing Form W-2, Forms 1099-R, 1099-MISC, and W-2G.  If you have any questions about using the TSC, please contact us at 860-297-4973.


Question:

How can I report changes on previously-filed electronic submission of information returns?

Answer:

To report changes, or amend a previously filed information return, you may use the TSC online system and use one of the three electronic filing methods described on our webpage under Electronically filing Form W-2, Forms 1099-R, 1099-MISC, and W-2G .