1099 State Filing Requirements
Find your state 1099 filing requirements for Form 1099-MISC and 1099-NEC. Businesses may also be required to file the 1099 directly with the state, depending on the state’s specific requirements, even if the state participates in the Combined Federal/State Filing Program.
IRS deadline reminders
- Form 1099-NEC IRS Due Date: January 31 or the following business day if it falls on a weekend.
- Form 1099-MISC IRS Due Date: February 28 (paper) or March 31 (electronic) or the following business day if it falls on a weekend.
*State requirements are subject to change. Check with your state for more information.
| State | 1099-MISC Requirement | 1099-NEC Requirement | Combined Federal/State Filing Program? | Separate State Filing Required? | Filing Deadline | Contact Info |
|---|---|---|---|---|---|---|
| Alabama | Required if Alabama income tax withheld | Required | Yes | No additional filing needed unless state income tax is withheld | January 31 if you withheld state tax; March 15 if you did not withhold state tax | Alabama Revenue Department |
| Alaska | Not Required | Not Required | N/A | N/A | N/A | Alaska Department of Revenue |
| Arizona | Required if you withheld state taxes | Required if state income taxes withheld | Yes | No additional state filing needed unless state income tax is withheld | January 31 | Arizona Department of Revenue |
| Arkansas | Required | Required | Yes | No | January 31 | Arkansas Department of Finance and Administration |
| California | Required | Required | Yes | No | February 28 (paper) or March 31 (e-Filing) | California Franchise Tax Board |
| Colorado | Required if you withheld state income taxes | Required if state income taxes withheld | Yes | No additional state filing needed unless state income tax is withheld | January 31 | Colorado Department of Revenue |
| Connecticut | Required | Required | Yes | No additional state filing needed unless state income tax is withheld | January 31 | Connecticut Department of Revenue Services |
| Delaware | Required | Required | *Yes, but additional state filing required | Yes, additional state filing is required | February 28 (paper) or March 31 (electronic) | Delaware Division of Revenue |
| D.C. | Required | Required | *Yes, but additional district filing required | Yes, additional district filing is required | January 31 | D.C. Office of Tax and Revenue |
| Florida | Not Required | Not Required | N/A | N/A | N/A | Florida Department of Revenue |
| Georgia | Required if state tax withheld | Required if state income taxes withheld | Yes | No additional filing is needed unless state income tax is withheld | January 31 | Georgia Department of Revenue |
| Hawaii | Required | Required | No | No | February 28 | Hawaii Department of Taxation |
| Idaho | Required if $600 or more paid or state tax withheld | Required | Yes | No additional filing is needed unless state income tax is withheld | January 31 | Idaho State Tax Commission |
| Illinois | Not Required | Not Required | No | No | N/A | Illinois Department of Revenue |
| Indiana | Required | Required if state or local taxes withheld | Yes | No | January 31 | Indiana Department of Revenue |
| Iowa | Required if state income tax withheld | Required if state income taxes withheld | Yes | No | February 15 | Iowa Department of Revenue |
| Kansas | Required if $600 or more paid or state tax withheld | Required | Yes | No | January 31 | Kansas Department of Revenue |
| Kentucky | Not Required | Not Required | Yes | No | January 31 | Kentucky Department of Revenue |
| Louisiana | Required if state income tax withheld | Required if state income taxes withheld | No | Yes | January 31 | Louisiana Department of Revenue |
| Maine | Required | Required | No | Yes | January 31 | Maine Revenue Services |
| Maryland | Required if state income tax withheld | Required if state income tax withheld | Yes | No additional filing is needed unless state income tax is withheld | January 31 | Comptroller of Maryland |
| Massachusetts | Required | Required | *Yes, but additional state filing required | Yes, additional state filing is required | January 31 | Massachusetts Department of Revenue |
| Michigan | Required | Required | *Yes, but additional state filing required | Yes, additional state filing is required | January 31 | Michigan Department of Treasury |
| Minnesota | Required if state income tax withheld | Required if state income tax withheld | *Yes, but additional state filing required | Yes, additional state filing is required | January 31 | Minnesota Department of Revenue |
| Mississippi | Required | Required | Yes | No additional filing is needed unless state income tax is withheld | February 28 | Mississippi Department of Revenue |
| Missouri | Required | Required | Yes | No | February 28 | Missouri Department of Revenue |
| Montana | Required | Required | No | Yes | January 31 | Montana Department of Revenue |
| Nebraska | Required if state income tax withheld | Required if state income tax withheld | Yes | No additional filing is needed unless state income tax is withheld | January 31 | Nebraska Department of Revenue |
| Nevada | Not Required | Not Required | N/A | N/A | N/A | Nevada Department of Taxation |
| New Hampshire | Not Required | Not Required | N/A | N/A | January 31 | NH Department of Revenue |
| New Jersey | Required | Required | Yes | No | February 15 | New Jersey Division of Taxation |
| New Mexico | Not Required | Not Required | Yes | No | January 31 | New Mexico Taxation & Revenue |
| New York | Not Required | Not Required | No | No | January 31 | New York Department of Taxation and Finance |
| North Carolina | Required if state income tax withheld | Required if state income tax withheld | Yes | No additional filing is needed unless state income tax is withheld | January 31 | North Carolina Department of Revenue |
| North Dakota | Required | Required | Yes | No additional filing is needed unless state income tax is withheld | January 31 | North Dakota Office of State Tax Commissioner |
| Ohio | Required if state income tax withheld | Required if state income tax withheld | Yes | No additional filing is needed unless state income tax is withheld | January 31 | Ohio Department of Taxation |
| Oklahoma | Required for payments of $750 or more to residents or for services performed in the state | Required for payments of $750 or more to residents or for services performed in the state | *Yes, but additional state filing required | Yes, additional state filing is required | March 31 | Oklahoma Tax Commission |
| Oregon | Required | Required | No | Yes—1099s through Oregon’s iWire | March 31 | Oregon Department of Revenue |
| Pennsylvania | Required | Required | *Yes, but additional state filing required | Yes, additional state filing is required electronically through myPATH | January 31 | Pennsylvania Department of Revenue |
| Rhode Island | Required if state income tax withheld | Required if state income tax withheld | Yes | No additional state filing is required unless state income taxes withheld | January 31 | Rhode Island Division of Taxation |
| South Carolina | Required if state income tax withheld | Required if state income tax withheld | Yes | No additional state filing is required unless state income taxes withheld | January 31 | South Carolina Department of Revenue |
| South Dakota | Not Required | Not Required | No | N/A | N/A | South Dakota Department of Revenue |
| Tennessee | Not Required | Not Required | No | N/A | N/A | Tennessee’s Department of Revenue |
| Texas | Not Required | Not Required | No | N/A | N/A | Texas Comptroller |
| Utah | Required if state income tax withheld | Required if state income tax withheld | No | Yes, additional state filing is required if state income taxes withheld | January 31 | Utah State Tax Commission |
| Vermont | Required if state income tax withheld or if payment to a non-resident for services performed in the state | Required if state income tax withheld or if payment to a non-resident for services performed in the state | No | Yes | January 31 | Vermont Department of Taxes |
| Virginia | Required if state income tax withheld | Required if state income tax withheld | No | Yes | January 31 | Virginia Tax |
| Washington | Not Required | Not Required | N/A | N/A | N/A | Washington Department of Revenue |
| West Virginia | Required if state income tax withheld | Required if state income tax withheld | No | Yes | January 31 | West Virginia Tax Department |
| Wisconsin | Required | Required | Yes | No additional state filing is required unless state income taxes withheld | January 31 | Wisconsin Department of Revenue |
| Wyoming | Not Required | Not Required | No | No | N/A | Wyoming Department of Revenue |
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