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.

  • Alabama: Yes, unless business participates in the combined federal and state filing program
  • Alaska: No 
  • Arizona: Yes
  • Arkansas: Yes, 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, unless business participates in the combined federal and state filing program
  • Delaware: Yes, unless business participates in the combined federal and state filing program
  • Washington DC: Yes
  • Florida: No
  • Georgia: Yes, unless business participates in the combined federal and state filing program
  • Hawaii: Yes, unless business participates in the combined federal and state filing program
  • Idaho: Yes, unless business participates in the combined federal and state filing program
  • Illinois: No
  • Indiana: No
  • Iowa: No
  • Kansas: Yes, unless business participates in the combined federal and state filing program
  • Kentucky: No – Unless there is state withholding. No filing required if business participates in the combined federal and state filing program
  • Louisiana: Yes, but in limited circumstances & not if the business participates in the combined federal and state filing program.  Check with the state for specifics.
  • Maine: No – Unless there is state withholding. No filing required if business participates in the combined federal and state filing program
  • Maryland: No
  • Massachusetts: Yes, unless business participates in the combined federal and state filing program
  • Michigan: Yes – it’s stupid-complicated.  Check with the state tax department.
  • Minnesota: Yes, unless business participates in the combined federal and state filing program.  If state tax withheld, MUST send in.
  • Mississippi: Yes, unless business participates in the combined federal and state filing program
  • Montana: Yes, unless business participates in the combined federal and state filing program.  If state tax withheld, MUST send in.
  • 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, 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, unless business participates in the combined federal and state filing program.  If state tax withheld, MUST send in.
  • Ohio: No – Unless there is state withholding. No filing required if business participates in the combined federal and state filing program
  • Oklahoma: Yes, if the amount reported is higher than $750, unless business participates in the combined federal and state filing program.
  • Oregon: Yes
  • Pennsylvania: Yes
  • Rhode Island: Generally, no, but Contact the State – It’s complicated.
  • 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: No, unless there is state withholding.
  • 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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