Below are the 1099-MISC & 1099-NEC state reporting requirements. This list is a resource provided to students of our Form 1099-NEC and Form 1099-MISC Training Course.
Although Form 1099-NEC got reinstated in 2020, nonemployee compensation is the most common reported payment that requires reporting by businesses and organizations. Therefore, it is highly likely that states will follow the same 1099-NEC reporting requirements as Form 1099-MISC. NOTE: As of September 2020, the IRS has not included Form 1099-NEC in the Federal/State Filing Program.
The list below provides a quick summary of state requirements. Please be sure to contact each state’s tax departments before making a final determination and for more details.
Note #1: The Combined Federal/State Filing (CF/SF) program is an arrangement between the IRS and participating states. The CF/SF program provides original and corrected information returns to the states free of charge. With some exceptions, this means that separate reporting is not required.
Note #2: States that require reporting for state withholding generally also require a reconciliation or transmittal form. Check with the state for more information.
All courses and articles are for informational purposes only and do not constitute tax advice. Taxes are complicated - do not act on course information without consulting a professional. Always refer to treasury regulation before making any tax decision. Read the full disclaimer.
I just completed the 1099-NEC/MISC course - this was very helpful to me. It is greatly appreciated.- Tammy L, Anchorage, AK, 1099-NEC & 1099-MISC Training Course Course
This course package is thorough and will give you a solid handle on how to optimize your business expenses to minimize your taxes and keep appropriate records to handle any IRS challenges. Only want to dive into a particular topic? Jump to that video and scan forward to where your issue is addressed. Or watch the whole series to learn it all!- Josh, Charles Town, WV, Real Estate Agent Tax-Cut Library, Agent Edition Course
Your video class on this issue (HOA taxes) has given me the confidence to go forward.- Desmond, Frederick, MD, 1120-H Basics Course
I haven’t practiced in the accounting field in quite some time and wanted a refresher. The Overnight Account course 1099-Misc Basics was very helpful! It was simple to follow along and understand each section. I would highly recommend this course! Staff were quick to answer my question as well. I love that I can review the modules again, if needed, at any time. I will definitely be using them again for more classes.- Tammy, Anchorage, AK, 1099-MISC Basics (Training Edition) Course
The course was excruciatingly detailed, which I appreciate. I definitely recommend this course to anyone who even thinks they may need it.- Greg, Brookfield, IL, 1099-MISC Basics Course
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