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1099-NEC form state filing requirements
1099-NEC form state filing requirements
Updated over a week ago

1099-NEC Form State Requirements

Form 1099-NEC is used to report nonemployee compensation. This includes payments made to independent contractors, freelancers, and other individuals who provide services to your business.

In addition to the federal requirements for filing Form 1099-NEC, there may also be state-specific requirements. Some states require you to file a copy of Form 1099-NEC with the state, while others do not. Some states also have different filing deadlines than the federal deadline.

To find out whether you need to file Form 1099-NEC with your state, you can visit the website of your state's tax agency. You can also contact your state's tax agency directly for more information.

Here is a table of state requirements for filing Form 1099-NEC:

State

Requires Filing?

Filing Deadline

Filing Threshold

Alabama

If State withholding

Same as IRS

US$0

Alaska

No

Arizona

If State withholding

Same as IRS

US$0

Arkansas

CFSF

Same as IRS

Same as IRS

California

CFSF

Same as IRS

Same as IRS

Colorado

If State withholding

Same as IRS

US$0

Connecticut

If State withholding

Same as IRS

US$0

Delaware

State Portal

Same as IRS

Same as IRS

District of Columbia

State Portal

Same as IRS

Same as IRS

Florida

No

Georgia

If State withholding

Same as IRS

Same as IRS

Hawaii

CFSF

Same as IRS

Same as IRS

Idaho

CFSF

Feb 28

Same as IRS

Illinois

No

Indiana

If State withholding

Same as IRS

US$0

Iowa

If State withholding

Feb 15

US$0

Kansas

If State withholding

Same as IRS

US$0

Kentucky

If State withholding

Same as IRS

US$0

Louisiana

If State withholding

Same as IRS

US$0

Maine

State Portal

Same as IRS

Maryland

CFSF

Same as IRS

US$0

Massachusetts

State Portal

Same as IRS

Same as IRS

Michigan

If State Withholding

Same as IRS

US$0

Minnesota

If State Withholding

Same as IRS

US$0

Mississippi

State Portal

Same as IRS

US$601

Missouri

CFSF

Same as IRS

Same as IRS

Montana

State Portal

Same as IRS

Same as IRS

Nebraska

If State Withholding

Same as IRS

US$0

Nevada

No

New Hampshire

No

New Jersey

CFSF

Same as IRS

Same as IRS

New Mexico

No

New York

No

North Carolina

If State Withholding

Same as IRS

US$0

North Dakota

If State Withholding

Same as IRS

US$0

Ohio

If State Withholding

Same as IRS

US$0

Oklahoma

CFSF

Same as IRS

Same as IRS

Oregon

State Portal

Same as IRS

Same as IRS

Pennsylvania

State Portal

Same as IRS

Same as IRS

Rhode Island

If State Withholding

Same as IRS

US$100

South Carolina

If State Withholding

Same as IRS

US$0

South Dakota

No

Tennessee

No

Texas

No

Utah

If State Withholding

Same as IRS

US$0

Vermont

If State Withholding

Same as IRS

US$0

Virginia

If State Withholding

Same as IRS

US$0

Washington

No

West Virginia

If State Withholding

Same as IRS

US$0

Wisconsin

If State Withholding

Same as IRS

US$0

Wyoming

No

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