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Let’s understand when Minnesota expects direct filing, which W-2 and 1099 records you need to pay attention to, 2027 deadlines, IRS eFiling rules, and how the Combined Federal/State Filing (CFSF) program works with this state.
Miscellaneous Information
Minnesota requires direct filing of this form only if state income tax is withheld, regardless of payment amount. This applies even if CFSF is used. For TY 2026 federal reporting, $2,000 is the threshold for covered rents, prizes and awards, medical and health care payments, and crop insurance proceeds. Royalties and substitute payments are at $10, while gross proceeds paid to attorneys are at $600.
Nonemployee Compensation
Direct filing with Minnesota is needed when there’s state withholding, no matter the amount. This applies even if CFSF is used. For TY 2026 federal reporting, use $2,000 or more as the filing threshold for nonemployee compensation or attorney fees. If federal income tax was withheld, you must file regardless of the amount.
Payment Card and Third-Party Network Transactions
If Minnesota tax was withheld, you’re required to submit directly to the state. At the federal level, for TY 2026, report payment card transactions at any amount. For third-party settlement organization (TPSO) payments, report if gross payments exceed $20,000 and there are over 200 transactions.
Broker and Barter Exchange Transactions
Direct filing is needed for Minnesota when the form reports withholding, and CFSF doesn't replace direct submission. But for TY 2026 federal filing, you have to report broker, barter-exchange, securities, futures, commodities, and redemption transactions.
Distributions From Pensions and Retirement Plans
Minnesota requires this form if state withholding is reported. TY 2026 federal filing rules require reporting for distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, and insurance contracts.
Certain Government Payments
Send direct submissions to the state when there is Minnesota income tax withholding. Under federal rules, you must report unemployment compensation, state or local tax refunds, taxable grants, agricultural payments, and other covered government payments.
Interest Income
Minnesota needs direct filing when state tax is withheld. Under TY 2026 federal rules, report interest income generally at $10 or more, with a $2,000 threshold in certain cases.
Certain Gambling Winnings
Direct Minnesota filing is required if state tax has been withheld. For 2026 federal filing, use the applicable gambling-winnings reporting thresholds.
Wage and Tax Statement
Employers registered for Minnesota withholding tax must file W-2 forms even if no state tax is withheld.
Note:
For the 2026 tax year, most of the recipient copies must be sent by February 1, 2027. Forms 1099-B, 1099-DA, and 1099-MISC statements (amounts in box 8 or 10) are due by February 16, 2027.
Submit Form 1099-NEC to the IRS by February 1, 2027. But other federal information returns generally follow the applicable March paper or eFiling due dates.
The IRS is decommissioning the old FIRE system for eFiling information returns by December 31, 2026. It is replacing FIRE with the more modern Information Returns Intake System (IRIS) which is part of its initiative to modernize the filing infrastructure.
Prepare, validate, and eFile all your federal and Minnesota wage and information returns, all in one place.
1099s or other federal information returns need direct submission with Minnesota only when there's state withholding. This is regardless of whether you used CFSF to send it to the IRS.
Always make sure that you add up all your W-2s and 1099s. If you have 10 or more in total when combined, you’ll have to eFile them using Minnesota e-Services. If you have fewer forms than 10, you have the option to mail them at Minnesota Department of Revenue, Mail Station 1173, 600 N. Robert St., St. Paul, MN 55146-1173 or eFile.
One thing to keep in mind: If your correction changes Minnesota withholding or any Minnesota state data,s you'll need to send the corrected record to the Minnesota Department of Revenue, either through e-Services or on paper. Just don't file a paper copy too if you've already submitted electronically.
While Minnesota usually conforms to federal tax changes enacted under OBBBA, it opts out of certain provisions. Keep in mind that the new federal thresholds under OBBBA don't override Minnesota's own filing rules. This means if your 1099s or other federal returns report Minnesota withholding, you still need to send them directly to the Minnesota DOR, even if those same forms are also filed through the CFSF Program.
When filing TY 2026 federal information returns, you have to apply the correct thresholds. $2,000 is now the reporting threshold for most Form 1099-NEC and 1099-MISC payment categories, while royalties, substitute payments, gross proceeds paid to attorneys, and a few other 1099-MISC categories still have their own thresholds.
And the federal Form 1099-K threshold for TPSOs has been increased to gross payments of $20,000+ and more than 200 transactions. But for transactions made via payment cards, you must report no matter the payment amount.
Federal 1099 forms or other information returns that show state withholding need direct submission to MN. Forms 1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R, 1099-G, 1099-INT, and W-2G, are the common forms. Meanwhile, Form W-2 has a separate active-account rule.
File directly with the Minnesota Department of Revenue when there's MN income tax withholding, no matter how small the amount is. It's required even when federal backup withholding or another withholding rule causes the form to be filed below its reporting threshold.
Yes. This applies when there's Minnesota withholding.
Yes. You must always eFile if you have 10 or more W-2s and 1099s in total. Do this via Minnesota e-Services.
TY 2026 returns are filed in 2027. So, the state deadline is February 1, 2027 (January 31 falls on a Sunday). This is for the required Minnesota W-2 information and 1099s or other federal returns that report Minnesota withholding.
Yes! Employers actively registered for MN withholding tax are expected to submit W-2 information, even if a W-2 shows no state withholding.
You can file by paper only if you have 10 or fewer combined W-2s and 1099s. Send the copies to Minnesota Department of Revenue, Mail Station 1173, 600 N. Robert St., St. Paul, MN 55146-1173.
MN can slap you with a $50 penalty for each W-2 or information return that doesn't reach the recipient or the Minnesota Department of Revenue, or that has false, fraudulent, or missing information. The maximum is usually $25,000 per year, although intentional disregard can attract additional penalties.
MN mostly conforms to federal tax changes under OBBBA, while also decoupling from some of the provisions. Going forward, you must remember to apply the updated federal thresholds and box rules to TY 2026 forms. But keep using Minnesota's own withholding-driven direct-filing rule.
Tax1099 provides a single workflow to complete and eFile all your federal and Minnesota W-2 and information returns, covering both CFSF and direct state-filing scenarios.
Handle all your 2026 tax year federal and Minnesota wage and information returns in a single workflow.