Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-735(d)-1
Penalty for failure to file statement of payment to
another person
# (a)
A penalty of $5.00 shall be imposed for each statement of payment to another person that an employer or payer fails to furnish to employees or payees by the last day of January for the preceding calendar year and a penalty of $5.00 shall be imposed for each informational return that an employer or payer fails to file with the Department by the last day of February for the preceding calendar year, unless such failure is due to reasonable cause and not to wilful neglect. Failure to furnish correct information on a statement of payment to another person shall be considered a failure to file that is subject to penalty under this section.
# (b)
The aggregate penalty imposed on an employer or payer for any one calendar year shall not exceed $2,000.
# (c)
For purposes of this section, ''statement of payment to another person'' means the ''state copy'' of federal Forms Forms W-2 (reporting payment of Connecticut wages), W-2G (for winnings paid to resident individuals, even if no Connecticut income tax was withheld), 1099-MISC (for payments to resident individuals or, if the payments relate to services performed wholly or partly within Connecticut, payments to nonresident individuals, even if no Connecticut income tax was withheld), 1099-R (for payments or distributions to resident individuals, but only if Connecticut income tax was withheld) and 1099-S (for all Connecticut real estate transactions) and ''informational return'' means a duplicate of such statement of payment to another person.
# (d)
While this section pertains to Section 12-735(d) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-728(a)-1 · Interest on deficiency assessments
- 12-728(a)-2 · Penalties on deficiency assessments
- 12-728(b)-1 · Notice of deficiency
- 12-731-1 · Mathematical errors
- 12-732(a)-1 · Claim for refund
- 12-732(a)-2 · Claim for refund by nonobligated spouse
- 12-732(b)-1 · Timely filing of claim for refund after the three-year…
- 12-733(a)-1 · Notice of proposed deficiency
- 12-733(f)-1 · Agreement extending time for assessing deficiency or…
- 12-734-1 · Liens
- 12-735(a)-1 · Penalties and interest
- 12-735(b)-1 · Commissioner's assessment on best information
- 12-735(d)-1 · Penalty for failure to file statement of payment to
- 12-736(a)-1 · Penalty on responsible person or persons
- 12-739(d)-1 · Application of reported overpayments
- 12-740-1 · Who must file a Connecticut income tax return
- 12-740-2 · Returns by or for minors or persons under a disability
- 12-740-3 · Returns by receivers
- 12-740-4 · Returns for decedents
- 12-740-5 · Filing of fiduciary income tax return
- 12-740-6 · Connecticut income tax returns for short taxable periods
- 12-740-7 · Returns must be made and filed even if not mailed by the
- 12-740-8 · Filing of returns by nonresident aliens or persons who have
- 12-740(a)-1 · Preamble and table of contents to Connecticut income tax
- 12-740(c)-1 · Retention of records