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 if Alabama income tax withheld
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- 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
- 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
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: February 28 (paper) or March 31 (e-Filing)
- 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 only if you withheld state taxes
- 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 1099-MISC filing
- 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 filing
- Electronic filing is required if you submit more than 25 forms
- Participates in the Combined Federal/State Filing Program? Yes
- 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 Form 1099-MISC filing
- Participates in the Combined Federal/State Filing Program? Yes, but you must also directly submit information to the Delaware Division of Revenue
- 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: February 28
- 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
- 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 if you withhold states taxes
- 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
- Iowa does not accept paper copies of Form 1099-MISC
- 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 you to file Form 1099-MISC with the state
- You must electronically file if you have 51 or more forms to file
- Participates in the Combined Federal/State Filing Program? Yes, but you must also file directly with the state
- 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 electronic 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 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 recipient 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
- 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 except wages from which taxes were withheld and income reported on an information report for an S Corp or partnership
- 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 if withholding
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: February 28 (paper or e-File; with payments in Box 2 (Royalties) Mineral Royalty Withholding)
- 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 does not require you to file Forms 1099-MISC that report New Mexico Withholding filed on TRD-41409, Non-Wage Withholding Return
- 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? No, you must file directly with the Department
- 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, but not for 1099-MISC forms reporting North Dakota oil and gas royalty payments subject to ND income tax withholding
- 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
- Paper filings of Form 1099-NEC are required if you withhold state taxes from contractors. You must use Form IT 3 to file the paper Form 1099-MISC
- Participates in the Combined Federal/State Filing Program? Complete and mail the paper Ohio IT 3 with copies of the paper 1099 MISC and or 1099 NEC to the address printed on the form
- 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 e-Filing with the state; paper copies will not be accepted
- 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. (As of 2023)
- Filing deadline: January 31 (electronically through myPATH).
- 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, if no state withholding reported
- 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
- File all TC-941E reconciliation forms, W-2’s and 1099’s reporting Utah withholding, electronically.
- 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
Updated December 21, 2022
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