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  • Stay up-to-date with changing state filing requirements
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Alabama 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Alabama 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct state filing is required when Alabama tax is withheld and for 1099-K
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-OID, W-2G, W-2
State Reconciliation Form Form A-3
Deadline for 2026 Tax Year
  • With withholding: February 1, 2027
  • Without withholding: March 15, 2027
  • Form 1099-K: April 30, 2027 (30 days after federal filing deadline)
  • Form 1099-NEC &A-3: February 1, 2027
OBBBA 1099 Conformity Status Generally conforms to many OBBBA provisions, but conformity is provision-specific.
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Alaska 1099 State Filing Requirements for 2026 Tax Year

Alaska does not have any state filing requirements for 1099-MISC, 1099-NEC, 1099-B, 1099-K and W-2 currently. The state does not collect income tax.

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Arizona 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Arizona 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns when Arizona income tax was withheld. Form 1099-S must be filed even without withholding.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-G, 1099-S, W-2G, W-2
State Reconciliation Form Form A1-R or Form A1-APR
Deadline for 2026 Tax Year
  • Most 1099 forms: February 1, 2027
  • Form 1099-S: March 31, 2027
OBBBA 1099 Conformity Status Conforms to many OBBBA provisions through HB 4168, with Arizona-specific modifications and selective decoupling.
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Arkansas 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Arkansas 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns and whenever Arkansas income tax is withheld.
Required 1099, W-2, ACA Forms 1099-NEC, MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, W-2G, W-2
State Reconciliation Form Form AR3PAR (for applicable 1099-R), Form AR3MAR (for W-2)
Deadline for 2026 Tax Year
  • Most 1099 Forms: February 1, 2027
OBBBA 1099 Conformity Status Follows selective conformity rules and generally decouples from OBBBA rules.
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California 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of California 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Reporting applies to California-source payments and residents (or part-year resident).
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-S, 1099-OID, W-2G, W-2, ACA Forms
State Reconciliation Form Not required
Deadline for 2026 Tax Year
  • Most 1099 forms: March 31, 2027
OBBBA 1099 Conformity Status Doesn’t automatically conform. But current FTB guidance adopts the $2,000 threshold for 2026 Form 1099-NEC and certain Form 1099-MISC payments.
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Colorado 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Colorado 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns that report Colorado income tax withholding.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-S, 1099-OID, W-2G, W-2
State Reconciliation Form Form DR 1106 for 1099s, Form DR 111 for W-2G, and Form DR 1093 for W-2s
Deadline for 2026 Tax Year
  • Most 1099 forms and W-2G: February 1, 2027
OBBBA 1099 Conformity Status Rolling conformity state. Generally conforms to OBBBA but has specifically decoupled from or modified certain OBBBA provisions.
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Connecticut 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Connecticut 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns, with or without withholding.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-R, W-2G, W-2
State Reconciliation Form Form CT-1096 (for 1099/W-2G), Form CT-W3 (for W-2)
Deadline for 2026 Tax Year
  • Most 1099 forms: February 1, 2027
  • Form 1099-K: April 30, 2027 (30 days after federal due date)
OBBBA 1099 Conformity Status Rolling conformity. Connecticut conforms to some federal changes but explicitly decouples from or delays certain OBBBA provisions, including §168(n) and §174A.
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Delaware 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Delaware 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for 1099-NEC and 1099-MISC. 1099-R reporting is required when Delaware tax is withheld.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-R, W-2
State Reconciliation Form Form WTH-REC
Deadline for 2026 Tax Year
  • 1099-NEC: February 1, 2027
  • 1099-MISC & 1099-R: March 31, 2027
OBBBA 1099 Conformity Status Rolling conformity state. However, Delaware has decoupled from certain OBBBA provisions.
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Florida 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Florida 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements No general state 1099 filing. However, separate reporting applies to covered Form 1099-K returns for Florida payees.
Required 1099, W-2, ACA Forms 1099-K
State Reconciliation Form Not required
Deadline for 2026 Tax Year
  • 1099-K: April 30, 2027 (30 days after federal filing)
OBBBA 1099 Conformity Status Static conformity state that follows OBBBA-restored federal threshold for Florida 1099-K reporting.
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Georgia 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Georgia 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing required only when Georgia tax was withheld. Form 1099-K must be filed even without Georgia withholding.
Required 1099, W-2, ACA Forms Form 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, W-2G, W-2
State Reconciliation Form Form G-1003
Deadline for 2026 Tax Year
  • 1099-NEC: February 1, 2027
  • Other 1099 forms: March 1, 2027
OBBBA 1099 Conformity Status Follows static or fixed-date conformity rules, with state-specific OBBBA modifications for tips, overtime, depreciation, research expenses, and information reporting.
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Hawaii 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Hawaii 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns, but if an eligible Form 1099 is filed through the IRS CF/SF Program, no separate state filing is needed.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-G, 1099-OID, W-2G, W-2
State Reconciliation Form Form N-196
Deadline for 2026 Tax Year
  • Most 1099 forms: March 31, 2027
  • 1099-NEC: February 1, 2027
OBBBA 1099 Conformity Status Static conformity state. Generally conforms to OBBBA. However, Hawaii continues to apply state-specific modifications to certain provisions.
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Idaho 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Idaho 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, W-2G, W-2
State Reconciliation Form Form 967
Deadline for 2026 Tax Year
  • Most 1099 forms: March 1, 2027
  • Form 967 & W-2: March 1, 2027
OBBBA 1099 Conformity Status Static conformity is updated periodically. Generally conforms to most OBBBA provisions with specific exceptions for certain bonus depreciation and R&E transition rules.
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Illinois 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Illinois 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns, regardless of Illinois withholding.
Required 1099, W-2, ACA Forms 1099-K, W-2G, W-2
State Reconciliation Form Not required
Deadline for 2026 Tax Year
  • 1099-K and W-2G: March 31, 2027
  • W-2: February 1, 2027
OBBBA 1099 Conformity Status Rolling conformity with state modifications as Illinois follows some OBBBA provisions while keeping its own 1099-K threshold and state filing rules.
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Indiana 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Indiana 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns. Direct filing applies when state or county income tax was withheld, or when DOR specifically requests the return.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-G, W-2G
State Reconciliation Form Form WH-3
Deadline for 2026 Tax Year
  • Most 1099 forms, W-2G: February 1, 2027
OBBBA 1099 Conformity Status Static conformity updated to January 1, 2026, with selective OBBBA conformity, so Indiana-specific reporting rules still apply.
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Iowa 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Iowa 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns when Iowa income tax was withheld.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, 1099-C, W-2G
State Reconciliation Form Not required
Deadline for 2026 Tax Year
  • Most 1099 forms: February 16, 2027
OBBBA 1099 Conformity Status Rolling conformity, but separate reporting rules apply. Generally conforms to the OBBBA changes in calculating Iowa taxable income, except as specified by Iowa law.
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Kansas 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Kansas 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns when Kansas income tax was withheld.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, W-2G, W-2
State Reconciliation Form Form KW-3
Deadline for 2026 Tax Year
  • Most 1099 forms: February 1, 2027
OBBBA 1099 Conformity Status Rolling conformity. Federal OBBBA changes may flow through but Kansas 1099 filing requirements require separate confirmation.
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Kentucky 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Kentucky 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns when Kentucky income tax was withheld.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, W-2G, W-2
State Reconciliation Form Form K-5 and Form K-3
Deadline for 2026 Tax Year
  • Most 1099 forms, W-2, W-2G: February 1, 2027
OBBBA 1099 Conformity Status Static conformity. OBBBA provisions adopted and others decoupled while Kentucky withholding remains the state 1099 filing trigger.
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Louisiana 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Louisiana 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns applies when there is withholding. Form 1099-NEC and 1099-MISC may require filing without withholding.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, W-2G, W-2
State Reconciliation Form Form L-3 and Form R-9101 (for certain 1099-NEC filings)
Deadline for 2026 Tax Year
  • Forms with Louisiana withholding, W-2G, W-2 and L-3: February 1, 2027
  • 1099-NEC and 1099-MISC without withholding: March 1, 2027
OBBBA 1099 Conformity Status Rolling conformity with state-specific filing rules for Louisiana withholding, source rules, and form-specific requirements.
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Maine 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Maine 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns that meet federal threshold.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, 1099-PATR, W-2G, W-2
State Reconciliation Form Not required
Deadline for 2026 Tax Year
  • Most 1099 forms, W-2G, W-2: February 1, 2027
OBBBA 1099 Conformity Status Static conformity with modifications as Maine must incorporate relevant OBBBA changes while modifying or decoupling from certain provisions.
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Maryland 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Maryland 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing applies to covered Maryland returns, with 1099-MISC and 1099-NEC required when Maryland tax is withheld.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-R, 1099-G, 1099-S, W-2G, W-2
State Reconciliation Form Form MW508
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Rolling conformity with Maryland-specific reporting and withholding rules still applying.
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Massachusetts 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Massachusetts 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-DA, 1099-S, W-2, W-2G, 1099-HC
State Reconciliation Form Not required
Deadline for 2026 Tax Year
  • 1099-K, 1099-NEC, W-2: February 1, 2027
  • Most other forms: March 31, 2027
OBBBA 1099 Conformity Status Mixed conformity state. Massachusetts has decoupled from selected OBBBA provisions. The state maintains its own information-return rules, including a $600 1099-K threshold.
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Michigan 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Michigan 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns issued to Michigan residents.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-R, 1099-DA, W-2G, W-2
State Reconciliation Form Not required
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
  • Electronic 1099-MISC, 1099-K, 1099-R and 1099-DA: March 31, 2027
OBBBA 1099 Conformity Status Rolling conformity with state-specific modifications and reporting rules.
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Minnesota 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Minnesota 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns reporting Minnesota withholding.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, W-2G, W-2
State Reconciliation Form Not required
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Static conformity. Minnesota enacted some OBBBA-related changes but has not adopted OBBBA’s $2,000 federal reporting threshold.
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Mississippi 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Mississippi 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns for Mississippi-source payments or Mississippi withholding.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, W-2G, W-2
State Reconciliation Form Not required.
Deadline for 2026 Tax Year
  • Most forms, including W-2: March 1, 2027
OBBBA 1099 Conformity Status Selective individual conformity. Conforms to specific federal tax provisions and maintains separate state information-reporting rules.
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Missouri 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Missouri 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns reporting Missouri-source miscellaneous income.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-DIV, 1099-G, 1099-INT, 1099-OID, 1099-PATR, 1099-R, W-2G, W-2, 5498
State Reconciliation Form Form MO-96 (for miscellaneous information returns), MO-W3 (for W-2s)
Deadline for 2026 Tax Year
  • Most forms: March 1, 2027
  • W-2: February 1, 2027 (for employers with 250 or more); March 1, 2027 (for employers with fewer than 250 W-2s)
OBBBA 1099 Conformity Status Rolling conformity state that generally follows federal tax law but maintains its own information-return rules, including the $1,200 Missouri reporting threshold.
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Montana 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Montana 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for Montana-reportable payments when Montana income tax has been withheld.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, W-2G, W-2
State Reconciliation Form Form MW-3
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Rolling conformity with Montana-specific withholding and information-return rules.
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Nebraska 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Nebraska 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns required when Nebraska income tax was withheld.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-R, W-2G, W-2
State Reconciliation Form Form W-3N
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Rolling conformity with Nebraska-specific information return and withholding rules continuing to apply.
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Nevada 1099 State Filing Requirements for 2026 Tax Year

The state of Nevada does not require 1099-MISC, 1099-NEC, 1099-B, 1099-K, 1099-R, and W-2 reporting at this time. The state does not collect income tax.

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New Hampshire 1099 State Filing Requirements for 2026 Tax Year

The state of New Hampshire does not require 1099-MISC, 1099-NEC, 1099-B, 1099-K, 1099-R, and W-2 reporting at this time. The state does not collect income tax.

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New Jersey 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of New Jersey 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing when payments are $1,000 or more or any New Jersey income tax was withheld.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, 1099-S, W-2G, W-2, NJ-1095, 1095-A, 1095-B, 1095-C
State Reconciliation Form Form NJ-W-3M
Deadline for 2026 Tax Year
  • Most forms: February 16, 2027
  • ACA/1095 filings: March 31, 2027
OBBBA 1099 Conformity Status Mixed conformity state where the state retains its 1099 reporting threshold or filing when New Jersey tax is withheld.
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New Mexico 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of New Mexico 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns when New Mexico tax is withheld.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, 1099-PATR, W-2G, W-2
State Reconciliation Form Form RPD-41072 (retained by the filer and not submitted)
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Rolling conformity with New Mexico-specific information-return and withholding rules.
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New York 1099 State Filing Requirements for 2026 Tax Year

New York does not have state filing requirements for 1099-MISC, 1099-NEC, 1099-B, 1099-K and W-2 at this time.

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North Carolina 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of North Carolina 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns when North Carolina tax is withheld. Certain forms may be required without withholding based on residency or income source.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, 1099-DA, W-2G, W-2, 1042-S, NC-1099M
State Reconciliation Form Form NC-3
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Static conformity updated in 2026, which incorporates OBBBA changes but form-specific 1099 and withholding filing rules may still apply.
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North Dakota 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of North Dakota 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns reporting North Dakota withholding.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, W-2G, W-2, 1042-S
State Reconciliation Form Form 307
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Rolling conformity incorporating OBBBA, but North Dakota retains separate state 1099 filing rules.
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Ohio 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Ohio 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for Ohio residents and recipients with Ohio individual or school-district tax withheld.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-R, W-2G, W-2
State Reconciliation Form Form IT-3
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Static conformity: Confirm whether Ohio has incorporated the applicable OBBBA reporting provision.
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Oklahoma 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Oklahoma 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, W-2
State Reconciliation Form Not required
Deadline for 2026 Tax Year
  • 1099-NEC: February 1, 2027
  • Other forms: March 31, 2027
OBBBA 1099 Conformity Status Rolling conformity with Oklahoma-specific information-return filing requirements and form deadlines continuing to apply.
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Oregon 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Oregon 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for selected returns.
Required 1099, W-2, ACA Forms 1099-NEC, MISC, K, R, G, W-2G, W-2
State Reconciliation Form Form OR-WR
Deadline for 2026 Tax Year
  • 1099-NEC and OR-WR: February 1, 2027
  • Other forms: March 31, 2027
  • W-2: March 1, 2027
OBBBA 1099 Conformity Status Rolling conformity with enacted 2026 modifications, requiring its own form requirements and deadlines.
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Pennsylvania 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Pennsylvania 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for selected returns, especially for Pennsylvania-source payments and withholding.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-R, W-2G, W-2
State Reconciliation Form Form REV-1667
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Selective conformity. Pennsylvania does not apply federal OBBBA rules and follows separate state withholding and information-return reporting rules.
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Rhode Island 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Rhode Island 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns with and without withholding when required under RI-W3 reporting rules.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, W-2G, W-2
State Reconciliation Form Form RI-W3
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Rolling conformity with 2026 modifications that follows federal tax law, but state-specific conformity adjustments still apply.
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South Carolina 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of South Carolina 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns when the filer meets the state threshold.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-R, W-2G, W-2
State Reconciliation Form Form WH-1606
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Static conformity updated periodically. South Carolina has not adopted OBBBA rules.
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South Dakota 1099 State Filing Requirements for 2026 Tax Year

The state of South Dakota does not require 1099-MISC, 1099-NEC, 1099-B, 1099-K, 1099-R, and W-2 reporting at this time. The state does not collect income tax.

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Tennessee 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Tennessee 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements No 1099 filing requirement. But Form 1099-K must be filed with the state when federal filing is required.
Required 1099, W-2, ACA Forms Form 1099-K
State Reconciliation Form Not required
Deadline for 2026 Tax Year
  • 1099-K: April 30, 2027 (30 days after federal filing)
OBBBA 1099 Conformity Status Tennessee follows the federal Form 1099-K filing trigger, so OBBBA’s restored threshold of over $20,000 and more than 200 transactions applies.
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Texas 1099 State Filing Requirements for 2026 Tax Year

The state of Texas does not require 1099-MISC, 1099-NEC, 1099-B, 1099-K, 1099-R and W-2 reporting at this time. The state does not collect income tax.

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Utah 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Utah 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns when Utah tax is withheld.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-B, 1099-R, 1099-G, 1099-DA, W-2G, W-2
State Reconciliation Form Form TC-941E
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Rolling conformity but Utah’s 1099 filing requirement remains tied to Utah withholding.
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Vermont 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Vermont 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns when Vermont tax was withheld.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-B, 1099-R, 1099-G, 1099-DA, W-2G, W-2
State Reconciliation Form Form WHT-434
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Static conformity was updated with Vermont adopting some OBBBA provisions and decoupling from others. Vermont-specific 1099 withholding and source rules continue to apply.
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Virginia 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Virginia 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns reporting Virginia income tax withheld.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-B, 1099-R, 1099-G, W-2G, W-2
State Reconciliation Form Form VA-6
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Virginia moved from rolling conformity to a fixed conformity date of December 31, 2025 while retaining state-specific 1099 reporting rules.
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Washington 1099 State Filing Requirements for 2026 Tax Year

The state of Washington does not require 1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R and W-2 reporting at this time. The state does not collect income tax.

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West Virginia 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of West Virginia 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for selected returns when West Virginia tax is withheld. For W-2, direct filing is required regardless of withholding status.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-K, W-2G, W-2
State Reconciliation Form Form WV/IT-103
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Static conformity. OBBBA is yet to be incorporated. For 1099 filings, West Virginia's withholding rules remain the main reporting requirement.
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Wisconsin 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of Wisconsin 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns with Wisconsin-source payments and any 1099 with Wisconsin tax withheld.
Required 1099, W-2, ACA Forms 1099-NEC, MISC, K, INT, DIV, R, W-2G, W-2
State Reconciliation Form Form WT-7 (when Wisconsin tax is withheld)
Deadline for 2026 Tax Year
  • Most forms: February 1, 2027
OBBBA 1099 Conformity Status Static conformity with Wisconsin following its reporting rules.
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Wyoming 1099 State Filing Requirements for 2026 Tax Year

The state of Wyoming does not require 1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R, and W-2 reporting at this time. The state does not collect income tax.

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District of Columbia 1099 State Filing Requirements for 2026 Tax Year

Get a quick overview of District of Columbia 1099, W-2, ACA state filing requirements for returns filed in 2027.

Filing Requirement Details
1099 Filing Requirements Direct filing for covered returns, including DC-resident payments and DC withholding.
Required 1099, W-2, ACA Forms 1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, W-2G, W-2, 1095-A, 1095-B, 1095-C
State Reconciliation Form Form WT (for paper filing)
Deadline for 2026 Tax Year
  • Most 1099 forms & W-2G: February 1, 2027
  • ACA returns: April 30, 2027
OBBBA 1099 Conformity Status Rolling conformity with some OBBBA provisions followed while specific OBBBA provisions have been decoupled.
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What Changed for Tax Year 2026?

IRIS replaces FIRE:

Starting with the 2026 tax year returns that have to be filed in 2027, IRIS will be the IRS intake system for information returns (1099 forms).

Federal $2,000 threshold update:

The federal reporting threshold for certain payments has increased from $600 to $2,000 for tax years beginning after 2025.

What Changed for Tax Year 2026?

  • Direct state filing: Filing directly with the IRS or through CF/SF may sometimes not satisfy reporting requirements. A separate direct state submission may be required even after the same return is filed with the IRS.
  • Combined federal/state filing: Eligible federal forms can be forwarded to states participating in the CF/SF program. But remember, this may not replace a state’s direct filing requirement.
  • Withholding triggers: Some states require reporting whenever state tax was withheld, even if the payment is below the minimum reporting threshold.
  • Reconciliation forms: Certain states may require an annual reconciliation or transmittal form in addition to 1099.

FAQs

The deadlines for state 1099 forms vary by state and form. However, most of the state forms are due between February 1 and March 31, 2027.

The federal $2,000 threshold applies to certain federal information-return reporting. States may choose to use the federal threshold or have their own reporting thresholds or even impose filing requirements.

Not always. IRIS is for federal submissions. Eligible returns can be forwarded to participating states through the Combined Federal/State Filing Program, but separate direct state requirements can still apply.

It depends on the state. Some states may require filing based on the payment amount or state-source income even if there is no withholding.

In most cases, state withholding often leads to a state reporting requirement. The applicable form, threshold, filing method, and exceptions should be verified with the relevant state tax agency.

Yes, some states require reconciliation form. The form name and due date vary by state.