Important Filing Update from the Connecticut Department of Revenue Services

​Earlier Due Date for CT-W-2 and W-3 Forms; Paper Form Filing May be Allowed in Some Cases

Form CT-W-3 and federal Form W-2 must be submitted by employers to the Connecticut DRS by January 31, 2016.

The Connecticut DRS requires all withholding forms to be filed electronically. However, the Commissioner realizes that the electronic filing requirement may cause a hardship for some employers with fewer than 24 employees. Because of this, the DRS has issued the following statement for tax year 2015:

Electronic filing of Form CT-W-3 is required for all employers. Paper copies may be submitted only if:

  • Employers issue less than 24 W-2 forms. (Due date is January 31.) or
  • Employers issue less than 24 Form 1099-R, 1099-MISC or W-2G. (Due date is February 28.) 

Please note: Forms CT-W-3 and CT-1096 do not conform to the paper filing rules.

If the due date falls on a Saturday, Sunday, or legal holiday, the returns will be considered filed “timely” if postmarked the next business day.

Taxpayers may key-in or upload annual withholding returns using the DRS Taxpayer Service Center (TSC) website – www.ct.gov/TSC. Step-by-step instructions are provided.

For assistance with electronic filing, call the DRS at 860-297-5962 or 800-382-9463 (outside Greater Hartford only).