1099-NEC State Reporting Requirements TY2020

1099-NEC State Reporting Requirements TY2020

The 1099-NEC will not be part of the IRS Combined Federal State Filing Program for TY2020.  If you have an obligation to report 1099-NEC directly to states, you should follow the instructions below when formatting your 1099-NEC file:

  1. Populate Box 5 State tax withheld if there is an amount to report.
  2. Populate Box 6 State/Payer state no. Format as State Code/State Payer Account Number (Ex: DE/12345678). This is a mandatory field for state reporting. *
  3. Populate Box 7 State Income with the amount attributable to that state.

If you populate Box 6 State/Payer state number, we will file with that state’s department of revenue. *

Below is a preliminary list of states where you may be required to file directly.

Alabama Minnesota
Arizona Mississippi
Arkansas Missouri
California Montana
Colorado New Jersey
Connecticut North Carolina
Delaware North Dakota
DC Oklahoma
Georgia Oregon
Hawaii Pennsylvania
Idaho Rhode Island
Kansas South Carolina
Louisiana Vermont
Massachusetts Wisconsin
Michigan  

 

If you are an existing client and have any questions regarding this process please call 312-527-4306 to speak to your account representative.

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