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 |
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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 |
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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 |
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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 |
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New Hampshire | No |
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New Jersey | CFSF | Same as IRS | Same as IRS |
New Mexico | No |
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New York | No |
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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 |
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Tennessee | No |
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Texas | No |
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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 |
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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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