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.

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.

  • Alabama: Yes, unless business participates in the combined federal and state filing program
  • Alaska: No 
  • Arizona: Yes, only is state taxes withheld - unless business participates in the combined federal and state filing program.
  • Arkansas: Yes, If payments exceed $2,500 or state taxes is withheld - unless business participates in the combined federal and state filing program.
  • California: Yes, unless business participates in the combined federal and state filing program
  • Colorado: Yes, unless business participates in the combined federal and state filing program
  • Connecticut: Yes, EVEN IF your business participates in the combined federal and state filing program
  • Delaware: Yes, if state tax is withheld - unless business participates in the combined federal and state filing program
  • Washington DC: Yes, unless business participates in the combined federal and state filing program.
  • Florida: No
  • Georgia: Yes, if state tax is withheld - unless business participates in the combined federal and state filing program
  • Hawaii: Yes, We are unsure as to whether Hawaii participates in the combined federal and state filing program.  Use Form N-196 to transmit state copies of paper 1099 forms to the Department of Taxation.
  • Idaho: Yes, if state tax is withheld - unless business participates in the combined federal and state filing program
  • Illinois: No
  • Indiana: Yes, if state tax is withheld - unless business participates in the combined federal and state filing program
  • Iowa: Yes, if state tax is withheld - Most be filed with the state electronically
  • Kansas: Yes, unless business participates in the combined federal and state filing program.
  • Kentucky: Yes, if state tax is withheld.
  • Louisiana: Yes, if state tax is withheld - unless business participates in the combined federal and state filing program.
  • Maine: No – Unless there is state withholding. No filing required if business participates in the combined federal and state filing program
  • Maryland: Yes, if state tax is withheld - unless business participates in the combined federal and state filing program.
  • Massachusetts: Yes, unless business participates in the combined federal and state filing program.  If state tax is withheld, you must also submit to the state EVEN WHEN your business participates in the combined federal and state filing program.
  • Michigan: Yes, if recipient is a state resident - unless business participates in the combined federal and state filing program.
  • Minnesota: Yes, unless business participates in the combined federal and state filing program.  If state tax withheld, MUST send in.
  • Mississippi: Yes.  Send them in.
  • Missouri: Yes, for amount over $1,200 or is state tax withheld & unless business participates in the combined federal and state filing program.
  • Montana: Yes, unless business participates in the combined federal and state filing program.
  • Nebraska: No – Unless there is state withholding. No filing required if business participates in the combined federal and state filing program
  • Nevada: No
  • New Hampshire: No
  • New Jersey: Yes, for payments over $1,000 or state taxes withheld - unless business participates in the combined federal and state filing program.
  • New Mexico: No, unless for oil or gas production (royalties) within the state. It is not required if business participates in the combined federal and state filing program.
  • New York: No
  • North Carolina: Yes, if state tax is withheld - unless business participates in the combined federal and state filing program.
  • North Dakota: Yes, if state tax is withheld - fairly certain you must mail in even when business participates in the combined federal and state filing program.
  • Ohio: Yes, if state tax is withheld - fairly certain you must mail in even when business participates in the combined federal and state filing program.
  • Oklahoma: Yes.  Not sure about the combined federal and state filing program.
  • Oregon: Yes
  • Pennsylvania: Yes
  • Rhode Island: Yes
  • South Carolina: No, unless there is state withholding.
  • South Dakota: No
  • Tennessee: No
  • Texas: No
  • Utah: No, unless there is state withholding.
  • Vermont: Yes
  • Virginia: Yes, if state tax is withheld or payment was made to nonresident for services paid in state.  Must file electronically.
  • Washington: No 
  • Washington DC: Yes
  • West Virginia: No, unless there is state withholding.
  • Wisconsin: Yes, unless business participates in the combined federal and state filing program.  
  • Wyoming: No

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.

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