{"id":648,"date":"2021-01-22T11:39:57","date_gmt":"2021-01-22T11:39:57","guid":{"rendered":"https:\/\/blog.tax1099.com\/?p=648"},"modified":"2026-06-16T09:44:44","modified_gmt":"2026-06-16T09:44:44","slug":"state-wise-reporting-requirements-for-form-1099-nec","status":"publish","type":"post","link":"https:\/\/www.tax1099.com\/blog\/state-wise-reporting-requirements-for-form-1099-nec\/","title":{"rendered":"State-Wise Reporting Requirements for Form 1099-NEC Under Direct Or CF\/SF Program \u2013 A Comprehensive Guide"},"content":{"rendered":"<p>Business taxpayers are used to convenient tax filing procedures and programs enforced by the IRS and state tax departments. Those who need to report nonemployee compensation rely on Form 1099-NEC. The threshold to file this information return is generally $2,000 for payments made in 2026, to be reported in 2027, unless there was backup withholding or if an IRS rule requires reporting at a lower amount.<\/p>\n<p>The new changes have made state filing for Form 1099-NEC more complex. Some states receive 1099-NEC data through the Combined Federal\/State Filing Program, some require a direct state portal filing, and many require a separate filing only when state income tax was withheld. And with the new OBBBA updates, filing 1099-NEC can be very confusing. After completing federal filing, you should review each applicable state to determine:<\/p>\n<ul>\n<li>If the state accepts 1099-NEC data through the CF\/SF program<\/li>\n<li>Whether the state requires a reconciliation or transmittal form, regardless of CF\/SF participation<\/li>\n<li>If state-specific factors like withholding, where the recipient lives, or where the services were performed, file directly with the state<\/li>\n<\/ul>\n<p>Further, both the principal location of the business and the operational location from which the business is earning its income should also be considered. This rule would vary according to each state.<\/p>\n<p>Here\u2019s an example to understand the situation.<\/p>\n<p>Let\u2019s say you are a business owner who is operating a clothing store in Texas. You are making enough sales to generate income through this business or trade. Texas may impose franchise tax or other business taxes.<\/p>\n<p>Sounds pretty easy, right?<\/p>\n<p>Now, let\u2019s say that you have expanded your business and have multiple outlets in various states. Say, California, New York, Massachusetts, and Michigan. Now, you may need to review tax and information-reporting obligations in Texas (the principal location in which your business is situated) but also for the income earned in California, New York, Massachusetts, and Michigan (operational states).<\/p>\n<p>Don&#8217;t just rely on your business address when you\u2019re sorting out state filing. You can start by pulling the contractor&#8217;s address from a completed W-9 and checking where they performed services, along with state tax withholding (if any). If a contractor lives in one state but services are provided in another, you might have to file in one or both states. It depends on that state\u2019s rules.<\/p>\n<p>But state tax withholding usually means a stronger filing obligation, and it might require direct filing even when part of CF\/SF. And if no state tax was withheld, check if the state still requires 1099-NEC reporting, depending on where the recipient lives, where the work was done, or a state-specific threshold.<\/p>\n<p>So, meeting federal filing requirements doesn&#8217;t mean you&#8217;ve automatically met your state&#8217;s requirements too. Always double-check your state&#8217;s current reporting threshold, withholding rules, due dates, CF\/SF participation, and any direct filing requirements.<\/p>\n<p>Fortunately, we could get on the case and created this quick guide to give you an overview of how each state has advised its taxpayers to report 1099-NEC forms.<\/p>\n<p>So, let\u2019s get to it.<\/p>\n<h2><span style=\"font-weight: normal !msorm;\"><strong>State-Wise 1099-NEC Guidelines<\/strong><\/span><\/h2>\n<p>Before we get to state-by-state details, there are five things you must check for each state:<\/p>\n<p><strong>1. Filing route:<\/strong> If the state accepts 1099-NEC through CF\/SF, requires direct filing, or filing only when state tax was withheld.<\/p>\n<p><strong>2. Filing trigger (threshold):<\/strong> Does it have its own dollar threshold other than the federal reporting threshold?<\/p>\n<p><strong>3. Deadline<\/strong>: Is it the same as the IRS 1099-NEC deadline? Some states use a later date or a withholding reconciliation deadline.<\/p>\n<p><strong>Payer ID requirement<\/strong>: Using an accurate payer ID matters because states such as Connecticut, Maryland, Oregon, Pennsylvania, and Wisconsin may require state registration, withholding, BIN, or employer account number.<\/p>\n<p><strong>4. Extra state form requirement<\/strong>: Does the state need a separate reconciliation or transmittal form? CF\/SF forwarding may not satisfy this extra state step.<\/p>\n<table>\n<tbody>\n<tr>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/alabama-1099-filing-requirements\"> Alabama <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/alaska-1099-filing-requirements\"> Alaska <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/arizona-1099-filing-requirements\"> Arizona <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/arkansas-1099-filing-requirements\"> Arkansas <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/california-1099-filing-requirements\"> California <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/colorado-1099-filing-requirements\"> Colorado <\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/connecticut-1099-filing-requirements\"> Connecticut <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/delaware-1099-filing-requirements\"> Delaware <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/district-of-columbia-1099-filing-requirements\"> District of Columbia <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/florida-1099-filing-requirements\"> Florida <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/georgia-1099-filing-requirements\"> Georgia <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/hawaii-1099-filing-requirements\"> Hawaii <\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/idaho-1099-filing-requirements\"> Idaho <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/illinois-1099-filing-requirements\"> Illinois <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/indiana-1099-filing-requirements\"> Indiana <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/iowa-1099-filing-requirements\"> Iowa <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/kansas-1099-filing-requirements\"> Kansas <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/kentucky-1099-filing-requirements\"> Kentucky <\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/louisiana-1099-filing-requirements\"> Louisiana <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/maine-1099-filing-requirements\"> Maine <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/maryland-1099-filing-requirements\"> Maryland <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/massachusetts-1099-filing-requirements\"> Massachusetts <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/michigan-1099-filing-requirements\"> Michigan <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/minnesota-1099-filing-requirements\"> Minnesota <\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/mississippi-1099-filing-requirements\"> Mississippi <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/missouri-1099-filing-requirements\"> Missouri <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/montana-1099-filing-requirements\"> Montana <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/nebraska-1099-filing-requirements\"> Nebraska <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/nevada-1099-filing-requirements\"> Nevada <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/new-hampshire-1099-filing-requirements\"> New Hampshire <\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/new-jersey-1099-filing-requirements\"> New Jersey <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/new-mexico-1099-filing-requirements\"> New Mexico <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/new-york-1099-filing-requirements\"> New York <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/north-carolina-1099-filing-requirements\"> North Carolina <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/north-dakota-1099-filing-requirements\"> North Dakota <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/ohio-1099-filing-requirements\"> Ohio <\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/oklahoma-1099-filing-requirements\"> Oklahoma <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/oregon-1099-filing-requirements\"> Oregon <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/pennsylvania-1099-filing-requirements\"> Pennsylvania <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/rhode-island-1099-filing-requirements\"> Rhode Island <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/south-carolina-1099-filing-requirements\"> South Carolina <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/south-dakota-1099-filing-requirements\"> South Dakota <\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/tennessee-1099-filing-requirements\"> Tennessee <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/texas-1099-filing-requirements\"> Texas <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/utah-1099-filing-requirements\"> Utah <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/vermont-1099-filing-requirements\"> Vermont <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/virginia-1099-filing-requirements\"> Virginia <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/washington-1099-filing-requirements\"> Washington <\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/west-virginia-1099-filing-requirements\"> West Virginia <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/wisconsin-1099-filing-requirements\"> Wisconsin <\/a><\/td>\n<td><a href=\"https:\/\/www.tax1099.com\/state-filing\/wyoming-1099-filing-requirements\"> Wyoming <\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Form 1099-NEC Reporting Requirements For Alabama<\/h3>\n<p>Taxpayers must file 1099-NEC to the <strong>Alabama Department of Revenue<\/strong>. It requires direct state reporting only state income tax is withheld from the payments. The form must be submitted along with Form A-3 using My Alabama Taxes.<\/p>\n<h3>Form 1099-NEC Reporting Requirements For Alaska<\/h3>\n<p>Alaska does not have a state income tax. So, taxpayers don\u2019t have to file 1099-NEC in Alaska.<\/p>\n<h3>Form 1099-NEC Reporting Requirements For Arizona<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC only if when state withholding is reported in the forms. You can start filing 1099-NEC forms to the Arizona -Department of Revenue by paper or optical media rather than through its electronic upload system<\/p>\n<h3>Form 1099-NEC Reporting Requirements For Arkansas<\/h3>\n<p>Taxpayers must file their 1099-NEC forms to the Arkansas Department of Finance and Administration. If payments amount to $2500 or more, then taxpayers are required to report the same in their 1099-NEC forms. If Arkansas income tax was withheld, filing is required regardless of the payment amount.<\/p>\n<h3>Form 1099-NEC Reporting Requirements For California<\/h3>\n<p>Taxpayers are required to file their 1099-NEC forms with the California Franchise Tax Board when payments are made in full or part to a resident of the state or when a transaction took place within the state. The minimum threshold for reporting is $2,000. If the form has been filed with the IRS through the CF\/SF Program, then no state filing is required unless the amount reported in federal and state are different.<\/p>\n<h3>Form 1099-NEC Reporting Requirements For Colorado<\/h3>\n<p>Taxpayers are required to file their 1099-NEC forms to the Colorado Department of Revenue only if the state withholding is reported. Filers can send Colorado state Form 1099-NEC through Revenue Online, either by manual entry or file upload. If you are sending your 1099-NEC files by email, then make sure that the file size is not larger than 20 MB. Please note that files by email are unencrypted by default.<\/p>\n<h3>Form 1099-NEC Reporting Requirements For Connecticut<\/h3>\n<p>Taxpayers are required to file their 1099-NEC forms with the <strong>Connecticut Department of Revenue<\/strong> for both resident individuals or nonresident individuals for payments related to services that were performed within the state. If you are filing electronically, ensure that you specify your Connecticut tax registration number.<\/p>\n<h3>Form 1099-NEC Reporting Requirements For Delaware<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC with the <strong> Delaware Division of Revenue<\/strong> when a resident of the state is issued the form (regardless of the place in which the transaction took place). 1099-NEC must also be filed and issued to a non-resident who performed the work in Delaware.<\/p>\n<h3>Form 1099-NEC Reporting Requirements For D.C.<\/h3>\n<p>Taxpayers are required to file 1099-NEC forms with the <strong>District of Columbia Office of Tax &amp; Revenue <\/strong>when the payments made to a D.C residence amount to $600 or more annually. Payments subject to D.C. withholding also have to be reported For electronic filing specifications in D.C., <strong>check this downloadable PDF link.<\/strong><\/p>\n<h3>Form 1099-NEC Reporting Requirements For Florida<\/h3>\n<p>Taxpayers are not required to file Form 1099-NEC since there is no state income tax in Florida.<\/p>\n<h3>Form 1099-NEC Reporting Requirements For Georgia<\/h3>\n<p>Taxpayers are required to file 1099-NEC forms with the <strong>Georgia Department of Revenue <\/strong>only if state withholding is reported.<\/p>\n<h3>Form 1099-NEC Reporting Requirements For Hawaii<\/h3>\n<p>Taxpayers are required to file 1099-NEC forms with the <strong>Hawaii Department of Taxation. <\/strong>The state has confirmed that it will accept 1099-NEC files when:<\/p>\n<ol>\n<li>Taxpayers engage in a trade or business within the state<\/li>\n<li>Taxpayers have a place of business or a fiscal office in Hawaii<\/li>\n<li>Taxpayers make payments to recipients in the course of business or trade<\/li>\n<\/ol>\n<p>Additionally, if filers are filing by paper, they are required to directly file 1099-NEC forms to the Department of Taxation, which means that taxpayers must opt paper filing method.<\/p>\n<p><strong>Note:<\/strong> <a href=\"https:\/\/files.hawaii.gov\/tax\/forms\/2020\/n196.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Form N-196<\/strong><\/a> must also be filed along with Form 1099-NEC when paper filing.<\/p>\n<p>Reporting state ID on Form N-196 is not compulsory.<\/p>\n<h3>Form 1099-NEC Reporting Requirements For Idaho<\/h3>\n<p>Taxpayers are required to file 1099-NEC forms with the <strong>Idaho State Tax Commission<\/strong> only if state withholdings are reported. Electronic filings will require a valid and active federal employer identification number and Idaho Withholding Account Number (state ID).<\/p>\n<h3>1099-NEC Reporting Requirements For Illinois<\/h3>\n<p>Taxpayers are not required to file Form 1099-NEC. For live updates, check the official <strong>Illinois Department of Revenue<\/strong>\u2019s portal.<\/p>\n<h3>1099-NEC Reporting Requirements For Indiana<\/h3>\n<p>Taxpayers are required to directly file Form 1099-NEC with the <strong>Indiana Department of Revenue<\/strong> only if state withholdings are reported. If the forms don\u2019t report state withholdings, taxpayers are required to have the forms available when requested by the Indiana Department of Revenue.<\/p>\n<p><strong>Check this downloadable PDF<\/strong> to view the specifications and guidelines for Form 1099-NEC.<\/p>\n<h3>1099-NEC Reporting Requirements For Iowa<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC to the <strong>Iowa Department of Revenue &amp; Finance<\/strong> only if state withholdings are reported on the form. State IDs are mandatory for both methods of filing. Additionally, filers are required to have the forms available (for at least 4 years) if and when requested by the Iowa Department of Revenue &amp; Finance.<\/p>\n<p>Electronic filers (payers\/employers) are assigned BEN (Business Tax Entity) when registering with the department to withhold state tax. A BEN must be used by filers to log into <strong>Iowa\u2019s eFile and Pay<\/strong> portal.<\/p>\n<ul>\n<li><a href=\"https:\/\/tax.iowa.gov\/efile-pay-format-file-exchange-provide-business-efile-numbers-bens\" target=\"_blank\" rel=\"noopener\"><strong>Check this link<\/strong><\/a> to understand the guidelines to obtain a BEN and specifications on bulk e-files.<\/li>\n<li><a href=\"https:\/\/tax.iowa.gov\/electronic-filing-w-2-wage-statements-and-1099-information-returns\" target=\"_blank\" rel=\"noopener\"><strong>Check this downloadable PDF<\/strong><\/a> for updates, specifications, and guidelines on Form W-2 and 1099 reporting in Iowa.<\/li>\n<\/ul>\n<h3>1099-NEC Reporting Requirements For Kansas<\/h3>\n<p>Taxpayers are required to file their 1099-NEC forms with the <strong>Kansas Department of Revenue. <\/strong><\/p>\n<p><a href=\"https:\/\/www.ksrevenue.org\/pdf\/K-99CSV.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Check this downloadable PDF<\/strong> <\/a>to review the specifications for Form 1099-NEC<\/p>\n<p>The Kansas Department of Revenue does not mandate reporting state IDs in the forms. However, we recommend <a href=\"https:\/\/www.ksrevenue.org\/pdf\/W21099FilingRequirements.pdf\" target=\"_blank\" rel=\"noopener\"><strong>checking this link<\/strong><\/a> to further understand the instructions and State ID requirements.<\/p>\n<h3>1099-NEC Reporting Requirements For Kentucky<\/h3>\n<p>Taxpayers are required to <a href=\"https:\/\/www.tax1099.com\/blog\/how-to-e-file-form-1099-nec\/\">file Form 1099-NEC<\/a> with the <strong>Kentucky Revenue Cabinet<\/strong> only if the forms report state withholding. A State ID is mandatory when filing Form 1099-NEC.<\/p>\n<h3>1099-NEC Reporting Requirements For\u00a0 Louisiana<\/h3>\n<p>Louisiana is yet to declare the reporting instructions and requirements for Form 1099-NEC. There are no new updates regarding Form 1099-NEC in the official portal of the <strong>Louisiana Department of Revenue<\/strong>. We encourage you to check the portal before you start filling your forms.<\/p>\n<p>If the state does not provide any new updates, the filing requirements for Form 1099-MISC will be followed by default for Form 1099-NEC as well.<\/p>\n<p>The Louisiana Department of Revenue requires taxpayers to file 1099-MISC if the following conditions are met.<\/p>\n<ul>\n<li>Payments amounting to $1,000 or more<\/li>\n<li>Payments made to non-residents of Louisiana<\/li>\n<li>Paid rents or royalties from properties located in Louisiana<\/li>\n<\/ul>\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow text-center\">\n<h3>Stay compliant across all states with 1099-NEC state-wise reporting guide<\/h3>\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/web.tax1099.com\/signup\">File 1099-NEC by State<\/a><\/div>\n<\/div>\n<\/blockquote>\n<h3>1099-NEC Reporting Requirements For Maine<\/h3>\n<p>Maine is yet to declare 1099-NEC requirements. Given Maine\u2019s history with 1099-MISC reporting, wherein the state does not require its taxpayers to <a href=\"https:\/\/www.tax1099.com\/1099-forms\/efile-1099-misc-form\">file Form 1099-MISC<\/a> unless the form reports state withholding, any new update from Maine seems unlikely.<\/p>\n<p>However, if Maine decides to declare its 1099 reporting requirements, Form 1099-NEC has to be filed with the <strong>Maine Revenue Services<\/strong> as specified in the official portal.<\/p>\n<h3>1099-NEC Reporting Requirements For Maryland<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC with the <strong>Comptroller of Maryland<\/strong> only if the form reports state withholding greater than $0.<\/p>\n<p>Filers are required to have a Maryland Central Registration Number and State IDs when reporting with Form 1099-NEC.<\/p>\n<ul>\n<li>Check Maryland 1099 specifications <a href=\"https:\/\/www.revenue.state.mn.us\/sites\/default\/files\/2022-12\/W-2%20and%201099%20File%20Format%20Instructions.pdf\"><strong>here<\/strong><\/a><\/li>\n<\/ul>\n<h3>1099-NEC Reporting Requirements For Massachusetts<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC with the <strong>Massachusetts Department of Revenue<\/strong>. The state did not provide any new directions for the form but encourages filers to follow the federal guidelines as instructed by the IRS.<\/p>\n<p>Take a look at <a href=\"https:\/\/www.mass.gov\/info-details\/view-filing-requirements-for-form-1099\" target=\"_blank\" rel=\"noopener\"><strong>this guide<\/strong><\/a> from the Massachusetts Department of Revenue before you start preparing your forms.<\/p>\n<h3>1099-NEC Reporting Requirements For Michigan<\/h3>\n<p>Taxpayers are required to file 1099-NEC forms with the <strong>Michigan Department of Treasury<\/strong> if the following conditions are met.<\/p>\n<ol>\n<li>Services are performed within the state<\/li>\n<li>State tax withheld<\/li>\n<\/ol>\n<p>State ID is not mandatory.<\/p>\n<ul>\n<li>Check the complete guide to tax withholding in Michigan <a href=\"https:\/\/www.michigan.gov\/documents\/taxes\/446_711611_7.pdf\" target=\"_blank\" rel=\"noopener\"><strong>here<\/strong><\/a><\/li>\n<\/ul>\n<h3>1099-NEC Reporting Requirements For Minnesota<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC with the <strong>Minnesota Department of Revenue<\/strong> only if the forms report state withholding.<\/p>\n<p><strong>Useful Links<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.dor.ms.gov\/\" target=\"_blank\" rel=\"noopener\"><strong>Official guide for filing W-2 and 1099 forms in Minnesota<\/strong><\/a><strong> \u2013 All Taxpayers <\/strong><\/li>\n<li><a href=\"https:\/\/www.revenue.state.mn.us\/forms-w-2-and-1099\" target=\"_blank\" rel=\"noopener\"><strong>Official guide for filing W-2 and 1099 forms in Minnesota<\/strong><\/a><strong> \u2013 Employers <\/strong><\/li>\n<\/ul>\n<h3>1099-NEC Reporting Requirements For Mississippi<\/h3>\n<p>Taxpayers are required to file form 1099-NEC to the <a href=\"https:\/\/www.dor.ms.gov\/Pages\/default.aspx\"><strong>Mississippi State Department of Revenue<\/strong><\/a>. The state has not provided any specific guidelines for the State ID positioning.<\/p>\n<ul>\n<li><a href=\"https:\/\/www.dor.ms.gov\/business\/bulk-filing-w2s-and-1099s\" target=\"_blank\" rel=\"noopener\"><strong>Official Guide To W-2 And 1099 Reporting Requirements For Mississippi<\/strong><\/a><\/li>\n<li><a href=\"https:\/\/www.dor.ms.gov\/sites\/default\/files\/Business\/89700221.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Official Guide To Withholdings And Employer Instructions<\/strong><\/a><\/li>\n<\/ul>\n<h3>1099-NEC Reporting Requirements For Missouri<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC to the <strong>Missouri Department of Revenue<\/strong> only if the payments made annually amount to $1200 or more.<\/p>\n<p>Missouri does not mandate the inclusion of State ID in Form 1099-NEC or any of the 1099 forms issued to the state.\u00a0 <strong>\u00a0<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/dor.mo.gov\/business\/withhold\/documents\/Missouri1099FilingGuidelines.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Official Handbook For Missouri Employer: 1099 Reporting &amp; Specifications<\/strong><\/a><\/li>\n<\/ul>\n<h3>1099-NEC Reporting Requirements For Montana<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC to the <strong>Montana Department of Revenue<\/strong>. Montana requires the direct filing of Form 1099-NEC if the non-employee compensations made annually amount to $600 or more. State IDs are not mandatory when filing.<\/p>\n<h3>1099-NEC Reporting Requirements For Nebraska<\/h3>\n<p>Taxpayers are required to file their 1099-NEC forms to the <strong>Nebraska Department of Revenue<\/strong> only if the state withholding and incomes earned in the state are reported. Filers are required to have a state employer identification number when filing their 1099s electronically with the Nebraska Department of Revenue.<\/p>\n<ul>\n<li><a href=\"https:\/\/revenue.nebraska.gov\/sites\/revenue.nebraska.gov\/files\/doc\/info\/8-633.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Official E-File Information Guide For 1099 and W-2 Forms<\/strong><\/a><\/li>\n<\/ul>\n<h3>1099-NEC Reporting Requirements For Nevada<\/h3>\n<p>Taxpayers are not required to file Form 1099-NEC since there is no state income tax in Nevada.<\/p>\n<h3>1099-NEC Reporting Requirements For New Hampshire<\/h3>\n<p>Taxpayers are not required to file Form 1099-NEC since there is no state income tax in New Hampshire.<\/p>\n<h3>1099-NEC Reporting Requirements For New Jersey<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC if the reported payments amount to $1000 or more in a tax year. Further, taxpayers are required to file this form if it reports state withholding. Form 1099-NEC must be filed with the <strong>New Jersey Department of the Treasury<\/strong>.<\/p>\n<h3>1099-NEC Reporting Requirements For New Mexico<\/h3>\n<p>New Mexico is yet to declare the 1099-NEC guidelines for the 2020-2021 tax year. New Mexico\u2019s tax guidelines history, however, tells us that 1099-MISC was not required for filing unless the form reports payments derived from oil and gas production within the state.<\/p>\n<h3>1099-NEC Reporting Requirements For New York<\/h3>\n<p>Taxpayers are not required to file Form 1099-NEC with the <strong>New York Department of Taxation &amp; Finance<\/strong>.<\/p>\n<h3>1099-NEC Reporting Requirements For North Carolina<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC with the <strong>North Carolina Department of Revenue<\/strong> only if state withholding is reported in the form. \u201cState Withholding Account Number\u201d or \u201cNC Withholding ID Number\u201d is required when filing with either paper or electronic formats.<\/p>\n<h3>1099-NEC Reporting Requirements For North Dakota<\/h3>\n<p>North Dakota is yet to declare any new requirements or guidelines in regards to Form 1099-NEC. If there is a filing requirement, the <strong>North Dakota Tax Commissioner<\/strong> will update it in the <a href=\"https:\/\/www.nd.gov\/tax\/\" target=\"_blank\" rel=\"noopener\"><strong>official portal<\/strong><\/a>.<\/p>\n<h3>1099-NEC Reporting Requirements For Ohio<\/h3>\n<p>Taxpayers are not required to file Form 1099-NEC with the <strong>Ohio Department of Taxation. <\/strong>However, if state income tax withholding is reported, then taxpayers are required to file Form 1099-NEC.<\/p>\n<h3>1099-NEC Reporting Requirements For Oklahoma<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC to the <strong>Oklahoma Tax Commission. <\/strong>Payments (greater than $750) made to residents and non-residents of Oklahoma, and payments made within the state must be reported in the form. Please note Ohio requires <a href=\"https:\/\/www.irs.gov\/publications\/p501\" target=\"_blank\" rel=\"noopener\"><strong>Form 501<\/strong><\/a> to be filed along with Form 1099-NEC. If filing electronically, filers need to have a state ID or Withholding Account ID.<\/p>\n<h3>1099-NEC Reporting Requirements For Oregon<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC to the <strong>Oregon Department of Revenue. <\/strong>Please note that taxpayers are required to have a Business Identification Number (BIN) (issued in Oregon) when filing 1099 forms with the state.<\/p>\n<ul>\n<li><a href=\"https:\/\/www.oregon.gov\/dor\/programs\/businesses\/Documents\/iWire-1099-specifications%20pdf%20final%202023.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Official Guidelines For 1099 Reporting In Oregon<\/strong><\/a><\/li>\n<\/ul>\n<h3>1099-NEC Reporting Requirements For Pennsylvania<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC with the <strong>Pennsylvania Department of Revenue<\/strong>. The form must report transactions made by residents of Pennsylvania or transactions made by non-residents within Pennsylvania. Please note Pennsylvania requires filers to report State Withholding Identification Number on all 1099 forms issued to the state.\n<\/p>\n<p><strong>Official Handbook For W2 and 1099 Reporting &#038; Specifications<\/strong><\/p>\n<h3>1099-NEC Reporting Requirements For Rhode Island<\/h3>\n<p>Rhode Island is yet to declare its <a href=\"https:\/\/www.tax1099.com\/blog\/what-is-form-1099-nec-uses-reporting-requirements\/\">1099-NEC reporting requirements<\/a>. However, given the state\u2019s history with 1099 reporting guidelines, 1099-NEC would also be required to be filed with the same instructions should the state declare the requirement.<\/p>\n<p><a href=\"http:\/\/www.tax.ri.gov\/\" target=\"_blank\" rel=\"noopener\"><strong>Rhode Island Division of Taxation<\/strong><\/a> usually requires 1099 reporting in the following cases.<\/p>\n<p>1) State income tax was withheld<\/p>\n<p>2) Amount paid to residents derived from the income attributable to the obligations of other states.<\/p>\n<p>3) Payments to non-residents for services performed within the state<\/p>\n<p>4) Qualified depository accepting deposits as family education accounts<\/p>\n<p><strong>Note:\u00a0 <\/strong>Please note that Rhode Island accepts only paper filings.<\/p>\n<h3>1099-NEC Reporting Requirements For South Carolina<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC with the <strong>South Carolina Department of Revenue<\/strong> only if backup withholding is reported. Please note that the state requires filers to provide South Carolina Withholding Number issued by the state.<\/p>\n<ul>\n<li><a href=\"https:\/\/dor.sc.gov\/forms-site\/Forms\/RS1.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Official Specifications For W-2 and 1099 Reporting In SC<\/strong><\/a><\/li>\n<\/ul>\n<h3>1099-NEC Reporting Requirements For South Dakota<\/h3>\n<p>South Dakota does not require 1099-NEC filing as there is no state income tax in South Dakota.<\/p>\n<h3>1099-NEC Reporting Requirements For Tennessee<\/h3>\n<p>Tennessee does not require 1099-NEC filing as there is no state income tax in Tennessee.<\/p>\n<h3>1099-NEC Reporting Requirements For Texas<\/h3>\n<p>Texas does not require 1099-NEC filing as there is no state income tax in Texas.<\/p>\n<h3>1099-NEC Reporting Requirements For Utah<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC along with other 1099 forms to the <strong>Utah Tax Commission<\/strong> only if backup withholding is reported in the form.\u00a0 Utah now accepts electronic filings.<\/p>\n<p>Please note that Utah requires a Utah Withholding Account Identification Number when filing 1099 forms. Utah\u2019s 1099 reporting guidelines apply to Form 1099-NEC as well.<\/p>\n<h3>1099-NEC Reporting Requirements For Vermont<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC along with <strong>Form WH-434<\/strong> to the <strong>Vermont Department of Taxes<\/strong>.<\/p>\n<p>Taxpayers need to file Form WH-434 only if any of the following apply.<\/p>\n<ol>\n<li>The payment was subject to Vermont withholding<\/li>\n<li>The payment was made to a non-resident of Vermont for services performed in Vermont<\/li>\n<\/ol>\n<ul>\n<li><a href=\"https:\/\/tax.vermont.gov\/sites\/tax\/files\/documents\/GB-1117.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Official Instructions &amp; Specifications For 1099 Reporting<\/strong><\/a><\/li>\n<\/ul>\n<h3>1099-NEC Reporting Requirements For Virginia<\/h3>\n<p>Virginia does not require 1099-NEC filing. However, if backup withholding is reported, Form 1099-NEC has to be filed with the <strong>Virginia Department of Taxation<\/strong>.<\/p>\n<ul>\n<li><a href=\"https:\/\/www.tax.virginia.gov\/sites\/default\/files\/inline-files\/eforms-w2-1099-guide.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Official W-2 and 1099 Reporting Guidelines<\/strong><\/a><\/li>\n<\/ul>\n<h3>1099-NEC Reporting Requirements For Washington<\/h3>\n<p>Washington does not require 1099-NEC filing as there is no state income tax in Washington.<\/p>\n<h3>1099-NEC Reporting Requirements For West Virginia<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC only if state withholding is reported. The <strong>West Virginia Department of Tax &amp; Revenue <\/strong>requires <strong>Form IT-103<\/strong> to be submitted along with Form 1099-NEC at the time of submission.<\/p>\n<ul>\n<li><a href=\"https:\/\/tax.wv.gov\/Documents\/TaxForms\/2020\/it105.1.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Official Guidelines For 1099 Reporting In West Virginia<\/strong><\/a><\/li>\n<li><a href=\"https:\/\/tax.wv.gov\/Documents\/TaxForms\/2020\/it105.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Official Guidelines For W-2 Reporting In West Virginia<\/strong><\/a><\/li>\n<\/ul>\n<h3>1099-NEC Reporting Requirements For Wisconsin<\/h3>\n<p>Taxpayers are required to file Form 1099-NEC to the Wisconsin Department of Revenue. Filers are required to provide Wisconsin Withholding Tax Account Number when filing.<\/p>\n<p>Payments made to non-residents for services performed within the state and payments made to the residents of the state must be reported in Form 1099-NEC.<\/p>\n<h3>1099-NEC Reporting Requirements For Wyoming<\/h3>\n<p>Wyoming does not require 1099-NEC filing as there is no state income tax in Wyoming.<\/p>\n<h2>File 1099-NEC With State &amp; Federal Compliance With Tax1099<\/h2>\n<p><a href=\"https:\/\/www.tax1099.com\/\"><strong>Tax1099<\/strong><\/a> allows you to securely e-file your 1099 and W-2 forms to state and federal tax departments easily in just 3 steps.<\/p>\n<p><a href=\"https:\/\/web.tax1099.com\/signup\">Sign Up For Free To Get Started<\/a><\/p>\n<p><strong>Step 1:<\/strong> Select the form you want to file<\/p>\n<p><strong>Step 2:<\/strong> Enter the data and validate the information<\/p>\n<p><strong>Step 3:<\/strong>\u00a0 E-file securely<\/p>\n<p>Bulk filing and API Integrations are also available.<\/p>\n<p>Do not pay us until you decide to submit your forms.Contact Our Team for more information.<\/p>\n<p>If you found this blog useful, share it with your connections and teams.<\/p>\n<p>If you want something to add to this blog, do comment below.<\/p>\n<p>Understand state-specific 1099-NEC rules and file accurately with Tax1099<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Business taxpayers are used to convenient tax filing procedures and programs enforced by the IRS and state tax departments. Those who need to report nonemployee compensation rely on Form 1099-NEC. The threshold to file this information return is generally $2,000 for payments made in 2026, to be reported in 2027, unless there was backup withholding [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10,23],"tags":[11,66,22],"class_list":["post-648","post","type-post","status-publish","format-standard","hentry","category-1099-forms","category-form-1099-nec","tag-1099-forms","tag-1099-nec","tag-form-1099-nec"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State-Wise Reporting Requirements For Form 1099-NEC - Tax1099 Blog<\/title>\n<meta name=\"description\" content=\"Quick state-wise guide to check and understand the reporting requirements for Form 1099-NEC + official notifications from all 50 states.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax1099.com\/blog\/state-wise-reporting-requirements-for-form-1099-nec\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State-Wise Reporting Requirements For Form 1099-NEC - 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