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

• 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
• Arizona requires 1099-NEC filing only if you withheld Arizona state taxes
• Filing deadline: January 31
• For more information: Arizona filing instructions 

Arkansas

• 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
• Arkansas only requires the filing of the 1099-NEC if you make payments exceeding $2,500 or if you withhold state tax for Arkansas
• For filing timelines, please visit the state’s website
• For more information: Arkansas Department of Finance and Administration

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
• 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
• Filing deadline: January 31
• For more information: Colorado Department of Revenue

Connecticut

• 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 Connecticut requires that you file 1099-NECs (and 1099-MISC even if you have filed electronically through the combined Federal/State filing) 
• Filing deadline: January 31
• For more information: State of Connecticut publication IP 2021-21 or the state’s website

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

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

Idaho

• 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
• Idaho only requires you to file Form 1099-NEC with the Idaho State Tax Commission if you report state withholding
• Business owners can now electronically file Forms 1099-NEC using the TAP (Taxpayer Access Point) 
• Filing deadline: February 28
• For more information: Idaho State Tax Commission 

Illinois

• 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
• Illinois does not require 1099-NEC reporting at this time
• For more information: Illinois Department of Revenue

Indiana

• 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
• Indiana only requires Form 1099-NEC filing with the Indiana Department of Revenue if state or local withholding is reported
• Filing deadline: January 31
• For more information: Indiana’s 1099 Filing Requirements 

Iowa

• 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
• Iowa only requires Form 1099-NEC filing with the Iowa Department of Revenue if state withholding is reported
• You can file Forms 1099 electronically through the Iowa Department of Revenue website
• You must file the 1099-NEC electronically if it contains Iowa tax withholding
• Filing deadline: February 15
• For more information: Iowa Publication 44-082 and Filing Requirements

Kansas

• 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
• If you have 51 or more employees or payees, you must file electronically
• Filing deadline: January 31
• For more information: Kansas Department of Revenue 

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
• 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 does not require Form 1099 state filing for the NEC

Maine

• 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
• Maine requires 1099-NEC filing if there were Maine state taxes withheld.
• Filing deadline: January 31
• For more information: Maine Department of Administrative and Financial Services

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

• 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
• 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
• 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
• Filing deadline: January 31
• For more information: Minnesota Department of Revenue

Mississippi

• 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
• Mississippi requires 1099-NEC filing
• Filing deadline: February 28
• For more information: Mississippi Department of Revenue

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
• 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
• 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.
• 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

• 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
• 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
• 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
• 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
• Filing deadline: January 31
• For more information: Oklahoma Tax Commission

Oregon

• 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
• Oregon requires 1099 NEC filing with the state. 
• 1099’s can be submitted electronically through i-Wire.
• Filing deadline: January 31
• For more information: Oregon Department of Revenue

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

• 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
• Rhode Island requires 1099-NEC filing with the Division of Taxation
• According to the state, Forms 1099 must be filed on paper
• Filing deadline: January 31
• For more information: Rhode Island Division of Taxation

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 e-File forms electronically or by filling out a paper form. Filers reporting less than 250 forms may also file on paper. For more information about filing requirements, check out the state’s instructions
• Filing deadline: January 31
• For more information: South Carolina Department of Revenue

South 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
• South Dakota does not require 1099-NEC reporting at this time
• For more information: South Dakota Department of Revenue

Tennessee

• 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
• Tennessee does not require state filing of the 1099 NEC
• For more information: Tennessee’s Department of Revenue

Texas

• 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
• Texas does not require 1099-NEC reporting at this time
• For more information: Texas’s website

Utah

• 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
• Utah requires 1099-NEC filing if Utah state tax is withheld
• If you did not withhold Utah state taxes, no filing is required
• Filing deadline: January 31
• For more information: Utah Withholding Tax Guide, Employer Withholding Guidelines, and Utah Withholding 1099 Instructions

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
• Filing deadline: January 31
• For additional information: Specifications for E-Filing 1099 in Vermont and Vermont’s Withholding Instructions

Virginia

• 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
• Virginia requires 1099-NEC filing with the Virginia Department of Taxation if there is state withholding
• Can be filed through Virginia Tax Web Upload or Virginia Tax 1099-NEC eForm
• Filing deadline: January 31
• For more information: Web Upload guide and eForm guide

Washington

• 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 Washington does not require 1099-NEC reporting at this time
• For more information: Washington Department of Revenue 

West Virginia

• 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
• West Virginia requires 1099-NEC filing if West Virginia state tax is withheld
• Filing deadline: January 31
• For more information: West Virginia Department of Revenue and West Virginia 1099 information

Wisconsin

• 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
• Wisconsin requires 1099-NEC filing
• Filing deadline: January 31
• For more information: Wisconsin 1099 information and Wisconsin Department of Revenue

Wyoming

• 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 Wyoming does not require 1099-NEC reporting at this time.
• For more information: Wyoming Department of Revenue