Some states require the filers to file their 1099 forms directly with the states, in addition to filing with the IRS. The IRS created the Combined Federal/State Filing program to send the information to states, and they do not have to ask for it separately. The new 1099-NEC form is not included in this program. As a result, all filers now need to submit the 1099-NEC forms with the states directly.
To help individual states from separately asking payers to submit their 1099s to each state, the IRS launched the Combined Federal/State Filing program to send the 1099 information to the states. Not all states participate in this Combined Federal/State Filing program. But for the states that do participate in this program, get all the 1099 information directly from IRS. The states that do not participate in the program may have different filing requirements.
Starting with the year 2021, the IRS has included form 1099-NEC in the Combined Federal/State Filing program. As a result, for most of the states you are not required to file directly with the states. But some states are requiring direct to state filing, even when they participate in the Combined Federal/State Filing program. You need to play close attention to your state's filing requirements.
Alabama participates in the Combined Federal/State filing program. Alabama required state filing if Alabama income tax withheld. Due date is March 15.
Arizona participates in the Combined Federal/State filing program. Requires 1099-NEC, only if state withholding is reported. Arizona does not accept online filing of Form 1099-NEC. The Filer can submit these forms to ADOR as a .txt file on Optical Media or by paper document. Due date January 31.
Arkansas participates in the Combined Federal/State filing program. Requires 1099-NEC – when reporting payment of $2,500 or if there is Arkansas withholding. Due Date January 31.
California participates in the Combined Federal/State filing program. Per the latest guidelines, separate filing is not required unless the amount reported to IRS is differnt from the state amount.
Colorado states will begin accepting 1099-NEC on January 15. The 1099-NEC information can be submitted to the Colorado Department of Revenue via email. Colorado requires state filing only when state taxes were withheld. Colorado’s normal filing due date is January 31.
Requires 1099-NEC – filers can file on paper if less than 25 forms but must file electronically if for 25 or more forms. State also requires an Annual Summary CT-1096 together with the electronic file. Due date is January 31.
Delaware participates in Combined Federal/State Filing program but still requires 1099-NEC – Direct filing. Form W-3 is required if there is Delaware witholding. Witholding form W-3 can be submitted electronically. Due Date January 31.
DC is participating in the IRS Combined Federal/State Filing (CF/SF) Program. DC still requires 1099-NEC – direct filing is required if $600 or more paid to DC residents. 25 or more forms need to be filed electronically. Requires same format as Publication 1220. Due Date January 31.
Georgia participates in the Combined Federal/State filing but requires 1099-NEC – only if GA state withholding is reported. Georgia has recently released the specifications for 1099 filing, like previous years it requires filing directly if the state taxes were withheld. GA state requires annual reconciliation. Forms must be filed with the GA department of Revenue by January 31.
The State of Hawaii participates in the combined federal/state electronic filing program. No other report to the Department is necessary.
Requires 1099-NEC – only if state withholding is reported. Filing specifications are similar to the federal 1220 but the state also requires Reconciliation Form 967. Due date February 28.
Requires 1099-NEC – only if state withholding is reported. Filing specifications are similar to the federal 1220. Due date January 31.
Requires 1099-NEC – only if state withholding is reported. Filing specifications are similar to the federal 1220. Due date February 15.
Requires 1099-NEC – if 1099 is required to be filed federally, it must be filed with the state. Filing specifications are similar to the federal 1220, or a comma separated CSV file can be used. Due date February 15.
Requires 1099-NEC – only if state withholding is reported. Filing specifications are similar to the federal 1220. But the file must be sent on a CD. Due date January 31.
Requires state filing if there is state withholding. Paper copies should be mailed to: Louisiana Department of Revenue P. O. Box 201, Baton Rouge, LA 70821-0201
Requirements for 1099-NEC are not published yet. The state requires 1099-MISC when state withholding is reported, so it is expected to have similar requirements for 1099-NEC.
Although Massachusetts participates in the Combined Federal/State Filing Program, it requires filers to file the following 1099’s directly to the Department of Revenue regardless of participation in the IRS Combined Fed/State Filing Program. Due date January 31.
Requirements for 1099-NEC are not published yet. The state requires 1099-MISC, so it is expected to have similar requirements for 1099-NEC.
Requires 1099-NEC – only if state withholding is reported. Filing specifications are similar to the federal 1220. Due date March 1.
Missouri participates in the Combined Federal/State Filing (CF/SF) Program; therefore direct filing to Missouri is not required.
Requires 1099-NEC. If there is state withholding, the state also requires a Withholding Reconciliation form (form MW-3). Filing specifications are similar to the federal 1220. Due date January 31.
Requires 1099-NEC only if state withholding is reported. 1099-NEC reporting specifications have not been released yet. The Nebraska Reconciliation of Income Tax Withheld, Form W-3N is required. Due date January 31.
Requires 1099-NEC – when reporting a payment of $1000 or more or if there is state withholding. If there is state withholding, the state also requires a Withholding Reconciliation form (form NJ-W-3). Filing specifications are similar to the federal 1220. Due date February 15.
Requirements for 1099-NEC are not published yet. The state requires 1099-MISC, only if the payments drive from the oil and gas production in the state. It is expected to have similar requirements for 1099-NEC.
Requires 1099-NEC filing only when state tax withheld. The state requires form NC-3 to report tax withheld together with a paper or electronic copy of 1099. Due date January 31.
Requires 1099-NEC - Must be filed electronically if required to file electronically with the IRS or if there are more than 10 forms. When filing electronically, Form 307 Transmittal of Wage and Tax Statement is not required. Due date January 31.
Requires 1099-NEC only if state withholding is reported. 1099-NEC cannot be uploaded using Ohio Business Gateway. The form must be remitted either on paper or by scanned copy remitted by email. Filing by the combined federal/state filing program will not fulfill the filing requirement. Due date is January 31.
Requires 1099-NEC if payment greater than $750 is made to a resident. No specific due date is provided. But for 1099-R the due date is Feb 1.
Requires 1099-NEC if payment is made to a resident. Filers are required to file 1099-NEC with Oregon if filing more than 10 forms federally. Due date is January 31.
Requires 1099-NEC if payment is made to a resident. REV-1667 Annual Withholding Reconciliation Statement is required. Due date is January 31.
Requirements for 1099-NEC are not published yet. The state requires 1099 if there is a state withholding. State only accepts paper filing for 1099 forms.
Requires 1099-NEC if state withholding is reported. State only accepts 1099 through CD-ROM media. If reporting less than 250 forms, state will accept paper copies. Due date is January 31.
Requirements for 1099-NEC are not published yet. The state requires 1099 if there is a state withholding. State requires annual reconciliation form together with 1099 forms. Due date is January 31.
Requires 1099-NEC if state withholding is reported or if the form is issued to a non-resident for the services performed in the state. Electronic filing is required if filing more than 25 forms. Due date is January 31.
Requires 1099-NEC if state withholding is reported. Virginia state requires form VA-6 to reconcile withholding payments made throughout the year. Due date is January 31.
Requires 1099-NEC if state withholding is reported. Forms 1099 reported to West Virginia require the inclusion of reconciliation amount in record C. Due date is January 31.
Requires 1099-NEC when a form is issued to a resident of the state or to a non-resident for services performed in the state. Forms 1099 reported to the state must accompany the annual reconciliation form (Form WT-7). Due date is January 31.
In addition to filing all supported forms using the Combined Federal/State filing program, we can file directly with the following states:
Direct to State Filing is an add-on service. If you want us to file directly with the states, please select the Direct to State filing option at checkout.
We file all our forms using the Combined Federal/State Filing (CF/SF) program. No action is needed from your side. We would file all forms available for CF/SF filing and for all participating states automatically.
These state-specific requirements are still emerging, and it could be quite a challenge for anyone to track all these new requirements. We are attempting to collect and summarize state-specific 1099-NEC filing requirements for our users.
We are looking at our ability to file with some of these states (that allow us to bulk file) directly. When we can't file directly, we plan to provide download files that users can use to file with their states themselves. We will provide more updates soon.
We plan to update this document as new state requirements emerge, and we also intend to update our list of states where we can file directly.
