1099-NEC State Reporting TY2021

The CF/SF program permits organizations to file their 1099 forms just once on the federal level and have the data sent to the state automatically. However, the IRS acts as a forwarding agent only. It is the issuer’s responsibility to contact the appropriate state revenue department for further information. There may be some states that participate in the program but, still require the NEC data to be transmitted directly to the state under certain circumstances.  The table below is an overview of the 1099-NEC reporting since the 2021 edition of IRS publication 1220 was released in September. Remember: the state(s) you may be required to file with depend on where the payee lives or where the work was performed and not where the payer is located. 

The TSC1099 platform allows you to fulfill both the federal and state filing for the 1099-NEC.  Contact us today to discuss!

This information is subject to change and should be verified with the appropriate state revenue department. 

State

CF/SF Participant

Direct Filing Requirement

Filing Deadline

Alabama

Yes

No

January 31st

Alaska

No

No

N/A

Arizona

Yes

Yes, if there is state withholding


January 31st

Arkansas

Yes

No


January 31st

California

Yes

TBD


January 31st

Colorado

Yes

No

January 31st

Connecticut

Yes

No

January 31st

District of Columbia

No

TBD

January 31st

Delaware

Yes

Yes

January 31st

Florida

No

No

N/A

Georgia

Yes

TBD

January 31st

Hawaii

Yes

No

January 31st

Idaho

Yes

No

January 31st

Illinois

No

No

N/A

Indiana

Yes

TBD

January 31st

Iowa

No

Yes, if there is state withholding.

January 31st

Kansas

Yes

Yes, if there is state withholding.

January 31st

Kentucky

Yes

Yes, if there is state withholding.

January 31st

Louisiana

Yes

TBD

January 31st

Maine

Yes

No

January 31st

Maryland

Yes

Yes, if there is state withholding.

January 31st

Massachusetts

Yes

Yes

January 31st

Michigan

Yes

No

January 31st

Minnesota

Yes

Yes, if there is state withholding.

January 31st

Mississippi

Yes

No

January 31st

Missouri

Yes

No

January 31st

Montana

Yes

TBD

January 31st

Nebraska

Yes

No

January 31st

Nevada

No

No

N/A

New Hampshire

No

No

N/A

New Jersey

Yes

No

January 31st

New Mexico

Yes

No

January 31st

New York

No

No

N/A

North Carolina

Yes

Yes, if there is state withholding.

January 31st

North Dakota

Yes

TBD

January 31st

Ohio

Yes

No

January 31st

Oklahoma

Yes

No

January 31st

Oregon

No

Yes

January 31st

Pennsylvania

No

Yes

January 31st

Rhode Island

No

Yes, if there is state withholding.

January 31st

South Carolina

Yes

Yes, if there is state withholding.

January 31st

South Dakota

No

No

N/A

Tennessee

No

TBD

January 31st

Texas

No

No

N/A

Utah

No

Yes, if there is state withholding.

January 31st

Vermont

No

Yes, if there is state withholding.

January 31st

Virginia

No

Yes, if there is state withholding.

January 31st

Washington

No

No

N/A

West Virginia

No

Yes, if there is state withholding.

January 31st

Wisconsin

Yes

Yes, if there is state withholding.

January 31st

Wyoming

No

No

N/A