2008 year-end information returns

January 31, 2009:

Distribute Form W-2's and 1099's to payees. Undelivered forms should be kept for four years.

File Form 940, Federal Unemployment Tax Return.

File all federal and state payroll tax returns.

February 28, 2009:

File Form 1096 and 1099's with the IRS.

File Form CT-1096 and 1099's with the Department of Revenue Services.

File Form CT-W3 and state copy of W-2's with the Department of Revenue Services.

File Form W-3 and copy A of Form W-2 with the Social Security Administration.

Please Note: The Connecticut Form CT-941, CT-W3 and CT-1096 are contained in your Connecticut coupon booklet. If we complete your quarterly payroll tax returns and/or W2's, please tear out and submit these 2004 and 2005 forms with your payroll information. If you complete your own payroll tax returns and W2's, compare the amounts submitted on Form W3 to the information reported on your quarterly payroll tax returns. The total of all four quarterly returns should equal the W3.

We would also like to remind you that each employee should have a federal Form W-4 and state Form CT W-4 on file. Form CT-W4 for new employees should be sent to the Connecticut Department of Labor and, if the employee is claiming exempt status, it should also be sent to the Department of Revenue Services.

The federal government requires that Form I-9, which verifies the identity and employment eligibility of your workers, be maintained in your files for each employee.

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