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. 

Want to learn about filing Form 1099-MISC with the state? Check out our help article, “What Are Your 1099-MISC 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:

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
  • 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

Colorado

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
  • Filing deadline: January 31
  • For more information: D.C. Office of Tax and Revenue

Delaware

  • 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
  • Delaware requires you to report Form 1099-NEC with the state if you issue the forms to Delaware residents or non-residents (if they performed work in Delaware)
  • Filing deadline: January 31
  • For more information: Delaware Division of Revenue

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

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
  • The state recommends paper filings
  • Filing deadline: February 28
  • For more information: Hawaii Department of Taxation

Idaho

Illinois

Indiana

Iowa

Kansas

Kentucky

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 does not require Form 1099 state filing for the NEC

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.
  • Filing deadline: January 31
  • For more information: Comptroller of Maryland

Massachusetts

Michigan

Minnesota

Mississippi

Missouri

Montana

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.
  • 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
  • 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
  • New Mexico does not require you to file Form 1099-NEC with 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

North Dakota

Ohio

Oklahoma

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
  • 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

South Dakota

Tennessee

Texas

Utah

Vermont

Virginia

Washington

West Virginia

Wisconsin

Wyoming

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