1099 State Filing Requirements
Find your state 1099 filing requirements for Form 1099-MISC and 1099-NEC. Businesses may also be required to file the 1099 directly with the state, depending on the state’s specific requirements, even if the state participates in the Combined Federal/State Filing Program.
IRS deadline reminders
- Form 1099-NEC IRS Due Date: January 31 or the following business day if it falls on a weekend.
- Form 1099-MISC IRS Due Date: February 28 (paper) or March 31 (electronic) or the following business day if it falls on a weekend.
*State requirements are subject to change. Check with your state for more information.
| State | 1099-MISC Requirement | 1099-NEC Requirement | Combined Federal/State Filing Program? | Separate State Filing Required? | State Filing Deadline | Contact Info |
|---|---|---|---|---|---|---|
| Alabama | Required if Alabama income tax withheld | 1099-NECs with Alabama tax withheld, submit with your A3 Annual Reconciliation. | No | Only if state income tax is withheld | January 31 if you withheld state tax; March 15 if you did not withhold state tax | Alabama Revenue Department |
| Alaska | Not Required | Not Required | N/A | N/A | N/A | Alaska Department of Revenue |
| Arizona | Required if you withheld state taxes | Required if state income taxes withheld | Yes | No additional state filing needed unless state income tax is withheld | January 31 | Arizona Department of Revenue |
| Arkansas | Required | Required | Yes | No | January 31 | Arkansas Department of Finance and Administration |
| California | Required | Required | Yes | No | February 28 (paper) or March 31 (e-Filing) | California Franchise Tax Board |
| Colorado | Required if you withheld state income taxes | Required if state income taxes withheld | No | No additional state filing needed unless state income tax is withheld | January 31 | Colorado Department of Revenue |
| Connecticut | Required | Required | Yes | No additional state filing needed unless state income tax is withheld | January 31 | Connecticut Department of Revenue Services |
| Delaware | Required | Required | *Yes, but additional state filing required | *Yes, additional state filing is required | February 28 (paper) or March 31 (electronic) | Delaware Division of Revenue |
| D.C. | Required | Required | *Yes, but additional district filing required | *Yes, additional district filing is required | January 31 | D.C. Office of Tax and Revenue |
| Florida | Not Required | Not Required | N/A | N/A | N/A | Florida Department of Revenue |
| Georgia | Required if state tax withheld | Required if state income taxes withheld | Yes | No additional filing is needed unless state income tax is withheld | January 31 | Georgia Department of Revenue |
| Hawaii | Required | Required | No | No | February 28 | Hawaii Department of Taxation |
| Idaho | Required if $600 or more paid or state tax withheld | Required | Yes | No additional filing is needed unless state income tax is withheld. You must complete Form 967 if your information returns have Idaho income tax withheld, or you have an active withholding account. | January 31 | Idaho State Tax Commission |
| Illinois | Not Required | Not Required | No | No | N/A | Illinois Department of Revenue |
| Indiana | Required | Required if state or local taxes withheld | No | Yes if taxes are withheld. | January 31 | Indiana Department of Revenue |
| Iowa | Required if state income tax withheld | Required if state income taxes withheld | No | Yes if taxes are withheld. | February 15 | Iowa Department of Revenue |
| Kansas | Required if $600 or more paid or state tax withheld | Required | Yes | Yes if taxes are withheld | January 31 | Kansas Department of Revenue |
| Kentucky | Not Required | Not Required | No | No | January 31 | Kentucky Department of Revenue |
| Louisiana | Required | Required | Yes | Yes | January 31 | Louisiana Department of Revenue |
| Maine | Required | Required | No | Yes | January 31 | Maine Revenue Services |
| Maryland | Required if state income tax withheld | Required if state income tax withheld | No | Yes | January 31 | Comptroller of Maryland |
| Massachusetts | Required | Required | *Yes, but additional state filing required | Yes, additional state filing is required | January 31 | Massachusetts Department of Revenue |
| Michigan | Required | Required | *Yes, but additional state filing required | Yes, additional state filing is required | January 31 | Michigan Department of Treasury |
| Minnesota | Required if state income tax withheld | Required if state income tax withheld | *Yes, but additional state filing required if taxes are withheld | Yes, additional state filing is required if taxes are withheld | January 31 | Minnesota Department of Revenue |
| Mississippi | Required | Required | Yes | No additional filing is needed unless state income tax is withheld. The Annual Information Form should only be filed with paper 1099 forms. | February 28 | Mississippi Department of Revenue |
| Missouri | Required | Required | No | Yes | February 28 | Missouri Department of Revenue |
| Montana | Required | Required | No | Yes | January 31 | Montana Department of Revenue |
| Nebraska | Required if state income tax withheld | Required if state income tax withheld | Yes | No additional filing is needed unless state income tax is withheld | January 31 | Nebraska Department of Revenue |
| Nevada | Not Required | Not Required | N/A | N/A | N/A | Nevada Department of Taxation |
| New Hampshire | Not Required | Not Required | N/A | N/A | N/A | NH Department of Revenue |
| New Jersey | Required | Required | Yes | No | February 15 | New Jersey Division of Taxation |
| New Mexico | Not Required | Not Required | Yes | No | January 31 | New Mexico Taxation & Revenue |
| New York | Not Required | Not Required | No | No | January 31 | New York Department of Taxation and Finance |
| North Carolina | Required if state income tax withheld | Required if state income tax withheld | No | No additional filing is needed unless state income tax is withheld | January 31 | North Carolina Department of Revenue |
| North Dakota | Required | Required | Yes | No additional filing is needed unless state income tax is withheld | January 31 | North Dakota Office of State Tax Commissioner |
| Ohio | Required if state income tax withheld | Required if state income tax withheld | No | No additional filing is needed unless state income tax is withheld | January 31 | Ohio Department of Taxation |
| Oklahoma | Required for payments of $750 or more to residents or for services performed in the state | Required for payments of $750 or more to residents or for services performed in the state | No | Yes, additional state filing is required | March 31 | Oklahoma Tax Commission |
| Oregon | Required | Required | No | Yes, through Oregon’s iWire | March 31 | Oregon Department of Revenue |
| Pennsylvania | Required | Required | *Yes, but additional state filing required | Yes, additional state filing is required electronically through myPATH | January 31 | Pennsylvania Department of Revenue |
| Rhode Island | Required if state income tax withheld | Required if state income tax withheld | Yes | No additional state filing is required unless state income taxes withheld | January 31 | Rhode Island Division of Taxation |
| South Carolina | Required if state income tax withheld | Required if state income tax withheld | Yes | No additional state filing is required unless state income taxes withheld | January 31 | South Carolina Department of Revenue |
| South Dakota | Not Required | Not Required | No | N/A | N/A | South Dakota Department of Revenue |
| Tennessee | Not Required | Not Required | No | N/A | N/A | Tennessee’s Department of Revenue |
| Texas | Not Required | Not Required | No | N/A | N/A | Texas Comptroller |
| Utah | Required if state income tax withheld | Required if state income tax withheld | No | Yes, additional state filing is required if state income taxes withheld | January 31 | Utah State Tax Commission |
| Vermont | Required if state income tax withheld or if payment to a non-resident for services performed in the state | Required if state income tax withheld or if payment to a non-resident for services performed in the state | No | Yes | January 31 | Vermont Department of Taxes |
| Virginia | Required if state income tax withheld | Required if state income tax withheld | No | Yes, if state income taxes withheld. | January 31 | Virginia Tax |
| Washington | Not Required | Not Required | N/A | N/A | N/A | Washington Department of Revenue |
| West Virginia | Required if state income tax withheld | Required if state income tax withheld | No | Yes | January 31 | West Virginia Tax Department |
| Wisconsin | Required | Required | Yes | No additional state filing is required unless state income taxes withheld | January 31 | Wisconsin Department of Revenue |
| Wyoming | Not Required | Not Required | No | No | N/A | Wyoming Department of Revenue |
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