What Are Your 1099-MISC State Filing Requirements? | Complete Guide

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What Are Your 1099-MISC State Filing Requirements?

When you make 1099 payments, you need to report them on 1099-MISC. Then, you need to send your forms to the IRS, your 1099 vendor, and the state (if applicable). What are your 1099-MISC state filing requirements?

About Form 1099-MISC

If you made one of the following payments to a 1099 vendor during the year, you must report the amount on Form 1099-MISC:

  • At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest
  • At least $600 in:
    • Rents
    • Prizes and awards
    • Other income payments
    • Cash from a notional principal contract to an individual, partnership, or estate
    • Any fishing boat proceeds
    • Medical and health care payments
    • Crop insurance proceeds
    • Payments to an attorney related to legal services (NOT fees)
    • Section 409A deferrals
    • Nonqualified deferred compensation

Keep in mind that you do not report nonemployee compensation on the 1099-MISC (these payments go on Form 1099-NEC). If you want to learn more about Form 1099-NEC, check out our blog article, Make Way for the Revived Form 1099-NEC.

1099-MISC state filing requirements

The IRS due date for Form 1099-MISC is February 28 (paper) or March 31 (electronic) each year. And, you must give vendors their copies by January 31. If these dates fall on a weekend, your deadline for filing Form 1099-MISC is the next business day.

State deadlines for the 1099-MISC work similarly. If the deadline falls on a weekend, the due date is the next business day. 

You can electronically file (e-File) your Forms 1099-MISC with the state. Most states participate in the Combined Federal/State Filing Program, which is an e-Filing program that streamlines your 1099-MISC state filing requirements.

To learn more about e-Filing in Patriot Software, check out our help article, “Electronically Filing Your 1099s.

Ready to dive in? Learn about your 1099-MISC state filing requirements with our state-by-state guide:

Want a PDF version of 1099-MISC state filing requirements (complete with your 1099-NEC requirements, too!)? Download our FREE guide here

Alabama

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Alabama requires 1099-MISC filing 
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31 (if tax withheld) or March 15 (if no taxes withheld)
  • For more information: Alabama Department of Revenue

Alaska

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • The state of Alaska does not require 1099-MISC reporting

Arizona

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Arizona requires 1099-MISC filing only if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Arizona Department of Revenue

Arkansas

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Arkansas requires 1099-MISC filing if you paid a 1099 vendor at least $600 or if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Arkansas Department of Finance and Administration

California

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • California requires you to file the 1099-MISC with the state if the vendor is a California resident or part-year resident OR if the source of the transaction was in California
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: February 28 (paper) or March 31 (electronic)
  • For more information: State of California Franchise Tax Board

Colorado

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Colorado requires 1099-MISC filing if you made 1099 payments of $600 or more or withheld state taxes from their wages
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Colorado Department of Revenue

Connecticut

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Connecticut requires withholding if you paid a 1099 vendor $600 or more or withheld state taxes from their wages
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Connecticut State Department of Revenue Services

D.C.

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • D.C. requires 1099-MISC reporting if you paid a 1099 vendor $600 or more or made other payments to a D.C. resident that are subject to withholding
  • Electronic filing required if you have 25 or more forms
  • Participates in the Combined Federal/State Filing Program? No
  • Filing deadline: January 31
  • For more information: D.C. Office of Tax and Revenue

Delaware

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Delaware requires you to report Form 1099-MISC with the state if you issue the forms to Delaware residents or non-residents (if they performed work in Delaware)
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: February 28 (paper) or March 31 (electronic)
  • For more information: Delaware Division of Revenue

Florida

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • The state of Florida does not require 1099-MISC reporting

Georgia

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Georgia requires 1099-MISC filing if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Georgia Department of Revenue

Hawaii

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Hawaii requires that you file Form 1099-MISC with the state
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: February 28
  • For more information: Hawaii Department of Taxation

Idaho

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Idaho requires 1099-MISC filing if you paid a vendor $600 or more or if you withheld state income taxes
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: February 28
  • For more information: Idaho State Tax Commission

Illinois

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • The state of Illinois does not require 1099-MISC reporting

Indiana

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Indiana requires 1099-MISC filing
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Indiana Department of Revenue 

Iowa

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Iowa only requires Form 1099-MISC filing if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? No
  • Filing deadline: February 15
  • For more information: Iowa Department of Revenue

Kansas

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Kansas requires 1099-MISC filing if you paid a vendor at least $600 or withheld state taxes
  • You must electronically file if you have 51 or more forms to file
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Kansas Department of Revenue

Kentucky

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Kentucky requires 1099-MISC filing if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? No
  • Filing deadline: January 31
  • For more information: Kentucky Department of Revenue

Louisiana

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Louisiana requires Form 1099-MISC filing with the state if you make a vendor payment of $1,000 or more to a non-resident of Louisiana for rents or royalties from properties located in the state
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Louisiana Department of Revenue

Maine

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Maine requires Form 1099-MISC filing with the state
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Maine Department of Administrative and Financial Services

Maryland

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Maryland requires you to file Form 1099-MISC only if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Comptroller of Maryland

Massachusetts

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Massachusetts requires 1099-MISC reporting with the state
  • Participates in the Combined Federal/State Filing Program? Yes, but you must also submit 1099s with withholding to the state Department of Revenue
  • Filing deadline: February 28 (paper) or March 31 (electronic)
  • For more information: Massachusetts Department of Revenue

Michigan

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Michigan requires Form 1099-MISC with the state if the 1099 vendor is a Michigan resident
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: February 28 (paper) or March 31 (electronic)
  • For more information: Michigan Department of Treasury 

Minnesota

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Minnesota requires 1099-MISC filing if you withheld Minnesota state tax 
  • Participates in the Combined Federal/State Filing Program? Yes, but you must also submit 1099s with withholding to the state Department of Revenue
  • Filing deadline: January 31
  • For more information: Minnesota Department of Revenue

Mississippi

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Mississippi requires Form 1099-MISC filing
  • You must file electronically if you have 25 or more forms
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: February 28 (paper) or March 31 (electronic)
  • For more information: Mississippi Department of Revenue

Missouri

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Missouri requires that you file Form 1099-MISC with the state if you made payments of $1,200 or more
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: February 28
  • For more information: Missouri Department of Revenue

Montana

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Montana requires Form 1099-MISC filing
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 1 (forms with withholding), February 28 (paper without withholding due), or April 1 (electronic without withholding due)
  • For more information: Montana Department of Revenue

Nebraska

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Nebraska only requires 1099-MISC filing if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Nebraska Department of Revenue

Nevada

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • The state of Nevada does not require 1099-MISC reporting

New Hampshire

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • The state of New Hampshire does not require 1099-MISC reporting

New Jersey

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • New Jersey requires that you file Form 1099-MISC with the state if you made payments of $1,000 or more or withheld state tax
  • You must file Forms 1099-MISC electronically
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: February 15
  • For more information: New Jersey Division of Taxation

New Mexico

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • New Mexico requires 1099-MISC filing if you paid oil and gas royalties and withheld state taxes or if the amount was $600 or more
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: New Mexico Taxation & Revenue

New York

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • The state of New York does not require 1099-MISC reporting

North Carolina

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • North Carolina requires 1099-MISC filing with the state if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: North Carolina Department of Revenue

North Dakota

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • North Dakota requires you to file Form 1099-MISC with the state
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: North Dakota Office of State Tax Commissioner 

Ohio

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Ohio only requires 1099-MISC filing if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Ohio Department of Taxation

Oklahoma

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Oklahoma requires 1099-MISC filing with the state
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: March 31
  • For more information: Oklahoma Tax Commission

Oregon

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Oregon requires 1099-MISC filing with the state
  • Participates in the Combined Federal/State Filing Program? No
  • You must submit 1099s through Oregon’s iWire
  • Filing deadline: March 31
  • For more information: Oregon Department of Revenue

Pennsylvania

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Pennsylvania requires you to submit Form 1099 if you made source oil/gas lease payments
  • Participates in the Combined Federal/State Filing Program? No
  • Filing deadline: February 28 (paper) or March 31 (electronic)
  • For more information: Pennsylvania Department of Revenue

Rhode Island

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Rhode Island only requires Form 1099-MISC filing if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? No
  • You must send paper 1099s
  • Filing deadline: January 31
  • For more information: Rhode Island Division of Taxation

South Carolina

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • South Carolina only requires 1099-MISC filing if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: South Carolina Department of Revenue

South Dakota

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • The state of South Dakota does not require 1099-MISC reporting

Tennessee

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • The state of Tennessee does not require 1099-MISC reporting

Texas

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • The state of Texas does not require 1099-MISC reporting 

Utah

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Utah requires 1099-MISC reporting with the state if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? No
  • Filing deadline: January 31
  • For more information: Utah State Tax Commission

Vermont

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Vermont requires 1099 reporting if the payment was subject to state tax withholding or if you made the payment to a non-resident for services performed in the state
  • Participates in the Combined Federal/State Filing Program? No
  • You must file electronically if you submit 25 or more forms
  • Filing deadline: January 31
  • For more information: Vermont Department of Taxes

Virginia

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Virginia requires 1099-MISC reporting with the state if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? No
  • Filing deadline: January 31
  • For more information: Virginia Tax

Washington

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • The state of Washington does not require 1099-MISC reporting 

West Virginia

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • West Virginia requires 1099-MISC reporting with the state if you withheld state taxes
  • Participates in the Combined Federal/State Filing Program? No
  • Filing deadline: January 31
  • For more information: West Virginia Tax Department

Wisconsin

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Wisconsin requires 1099-MISC reporting with the state if you paid rents and royalties of $600 or more to a Wisconsin resident OR to a non-resident in Wisconsin; paid annuities, pensions, and other non-wage compensation of $600 or more to Wisconsin residents; or paid $600 or more non-wage payments to a non-resident for services performed in Wisconsin
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Wisconsin Department of Revenue

Wyoming 

  • IRS requires 1099-MISC to be filed by February 28 (paper) or March 31 (electronic). Give vendors their copies by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • The state of Wyoming does not require 1099-MISC reporting

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