What Is Your 1099-NEC State Requirements? | Complete Guide

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What Is Your 1099 State Filing Responsibility for the 1099-NEC?

Maybe you’ve gotten the hang of filing Form 1099-MISC with the IRS and, if applicable, your state. But what about your 1099 state filing requirements for the new 1099-NEC

If you’re scrambling at tax time, fear not. We’ve put together a complete guide to your 1099 state reporting requirements.

1099 State filing for Form 1099-NEC

The IRS due date for Form 1099-NEC is January 31 each year. If this date falls on a weekend, your deadline for filing Form 1099-NEC is the next business day.

State deadlines for the 1099-NEC 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-NEC with the state. Most states participate in the Combined Federal/State Filing Program (CF/SF), which is an e-Filing program that streamlines your 1099-NEC state filing requirements.

Take a look at our state-by-state guide to learn more about your 1099 state filing requirements for the NEC form:

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

Alabama:

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Alabama requires you to file the 1099-NEC
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31 if you withheld state tax; March 15 if you did not withhold state tax
  • For more information: Alabama Department of Revenue

Alaska

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • State filing is not required for the 1099-NEC

Arizona

Arkansas

California

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • California requires 1099-NEC filing
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: February 28 (paper filing) or March 31 (electronic submissions) 
  • For more information: State of California Franchise Tax Board 

Colorado

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099
  • Colorado requires you to file the 1099-NEC if you withheld Colorado state tax
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Colorado Department of Revenue

Connecticut

District of Columbia

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Washington D.C. requires you to file Form 1099-NEC with the state if you report $600 or more in payments or if you withheld state tax
  • Participates in the Combined Federal/State Filing Program? No
  • Filing deadline: January 31
  • For more information: D.C. Office of Tax and Revenue

Delaware

Florida

  • IRS requires 1099-NEC to be filed 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 the filing of the 1099-NEC 

Georgia

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
  • Georgia only requires 1099-NEC reporting if you withheld state tax 
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Georgia Department of Revenue website

Hawaii

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
  • Hawaii requires you to file Form 1099-NEC with the state
  • Use Form N-196 to transmit state copies of paper 1099 forms to the Department of Taxation
  • Participates in the Combined Federal/State Filing Program? We are waiting on further guidance from the state
  • Filing deadline: February 28
  • For more information: Hawaii Department of Taxation

Idaho

Illinois

Indiana

Iowa

Kansas

Kentucky

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
  • Kentucky only requires you to file the 1099-NEC if you withheld state taxes 
  • You can find 1099-NEC e-filing instructions on the state’s website
  • Participates in the Combined Federal/State Filing Program? No
  • Filing deadline: January 31
  • For more information: Kentucky Department of Revenue

Louisiana

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Louisiana requires Form 1099-NEC filing with the state if you withheld Louisiana income taxes
  • Participates in the Combined Federal/State Filing Program? Yes
  • For more information: Louisiana Department of Revenue

Maine

Maryland

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Maryland requires 1099-NEC filing if there were Maryland state taxes withheld
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Comptroller of Maryland

Massachusetts

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Massachusetts requires 1099-NEC filing
  • 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: March 31
  • For more information: Massachusetts Department of Revenue

Michigan

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Michigan requires 1099-NEC filing if the recipient is a Michigan resident
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Michigan Department of Treasury 

Minnesota

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

Mississippi

Missouri

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Missouri requires 1099-NEC filing for amounts over $1,200 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: March 1
  • For more information: Missouri Department of Revenue

Montana

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Montana requires 1099-NEC filing
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Montana Department of Revenue

Nebraska

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Nebraska requires that you file the 1099-NEC with the state if you withheld Nebraska state tax
  • Participates in the Combined Federal/State Filing Program? Yes
  • Filing deadline: January 31
  • For more information: Nebraska Department of Revenue 

Nevada

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Nevada does not require you to file Form 1099-NEC with the state

New Hampshire

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • New Hampshire does not require you to file Form 1099-NEC with the state

New Jersey

  • IRS requires 1099-NEC to be filed 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-NEC with the state if you made payments of $1,000 or more or withheld state tax
  • 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-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • We are waiting on further guidance from the state

New York

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • New York does not require you to file Form 1099-NEC with the state

North Carolina

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • North Carolina requires that you file 1099-NEC with the state if you withheld state tax
  • 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-NEC to be filed 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 1099-NECs
  • Participates in the Combined Federal/State Filing Program? Yes, if no income tax withheld
  • Filing deadline: January 31
  • For more information: North Dakota Tax Commissioner 

Ohio

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • The 1099 NEC only needs to be filed with the state if there was withholding
  • Participates in the Combined Federal/State Filing Program? Yes, but employers who withhold SIT from their 1099 contracts must also submit IT 3
  • Filing deadline: January 31
  • For more information: Ohio Department of Taxation

Oklahoma

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • Oklahoma requires you to file the 1099-NEC with the state
  • Participates in the Combined Federal/State Filing Program? Waiting on further guidance from the state
  • Filing deadline: January 31
  • For more information: Oklahoma Tax Commission

Oregon

Pennsylvania

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • The state of Pennsylvania requires the filing of the 1099 NEC
  • Participates in the Combined Federal/State Filing Program? No
  • Filing deadline: January 31
  • You can submit all 1099 NEC filings electronically via e-Tides or through the mail.
  • For more information please visit the Pennsylvania Department of Revenue

Rhode Island

South Carolina

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
  • South Carolina requires 1099-NEC if you withhold South Carolina tax 
  • File 1099-NEC with the South Carolina Department of Revenue
  • You can file Form 1099-NEC by CD or by filling out a paper form. Attach Form WH-1612 when filing. For more information about filing requirements, check out the state’s instructions
  • 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

Tennessee

Texas

Utah

Vermont

  • IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
  • You are required to submit Form 1099-NEC if:
    1. The payment was subject to Vermont withholding
    or
    2. The payment was made to a nonresident of Vermont for services performed in Vermont
  • Form 1099-NEC must be filed electronically
  • Participates in the Combined Federal/State Filing Program? No
  • Filing deadline: January 31
  • For additional information: Specifications for E-Filing 1099 in Vermont and Vermont’s Withholding Instructions

Virginia

Washington

West Virginia

Wisconsin

Wyoming

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