1099-NEC State Reporting

State

File

Requirements

File Layout

E-Filing Deadline

State Website

Alabama

Y

Report to state if withholding.

TBD

January 31st

Arizona

Y

Report to state if withholding.

Publication 1220

January 31st

Arkansas

Y

Report to state if withholding or payments of $2500 or more - State ID # not required.

Publication 1220

January 31st

California

Y

Report to state if withholding or California income.

Publication 1220

January 31st

Colorado

Y

Report to state if withholding. State id # is required.

Publication 1220

January 31st

Connecticut


Y

Report to state if withholding or income

CT Special layout CSV

January 31st

Delaware

Y

Report to state if withholding or income for residents or work performed in the state.  State id # is required.

Publication 1220

January 31st

DC

Y

Report to state if withholding or income.  State id # is not required.

Publication 1220

January 31st

Georgia

Y

Report to state if withholding. State id # is required.

Publication 1220

January 31st

Hawaii

Y

Report to state if withholding or income.

Paper only with form N-196

January 31st

Idaho

Y

Report to state if withholding.

TBD

January 31st

Iowa

Y

Report to state if withholding. State id # is required.

Publication 1220

February 15th

Indiana

Y

Report to state if withholding.

Publication 1220

January 31st

Kansas

Y

Report to state if withholding or income. State id # is not required.

Publication 1220

January 31st

Kentucky

Y

Report to state if withholding. State id # is required.

Publication 1220

January 31st

Louisiana

Y

Report to state if withholding or income.
1099-MISC requirements for NEC were:
a) payment of $1000 or more
b) Payment made to non-resident of LA
c) payment is for rents or royalties from properties located in LA

We are assuming it's the same for 1099-NEC form.

TBD

January 31st

Maryland

Y

Report to state if withholding - state id # is required

Publication 1220

January 31st

Massachusetts

Y

Report to state if withholding or income.

Publication 1220

January 31st

Michigan

Y

Report to state if withholding

TBD

January 31st

Minnesota

Y

report to state if withholding

Publication 1220

January 31st

Mississippi

Y

Report to state if withholding. State id # is not required.

Publication 1220

January 31st

Missouri

Y

Report to state if withholding or income (more than $1200). State id # is not required.

Publication 1220

January 31st

Montana

Y

Report to state if withholding or income. State id # is required if you withhold otherwise it is not required.

TBD

January 31st

New Jersey

Y

Report to sate if withholding or income ($1000 or more)

Publication 1220

January 31st

North Carolina

Y

Report to state if withholding. State id # is required.

TBD

January 31st

North Dakota

Y

Report to state if withholding or income ($600 or more).

Publication 1220

January 31st

Oklahoma

Y

Report to state if reporting income of $750 or more or work was performed in the state. State id # is required.

TBD

January 31st

Oregon

Y

Report to state if withholding or income. State id # is required.

Publication 1220

January 31st

Pennsylvania

Y

Report to state if withholding or income. State id # is required.

Special PA layout .csv

January 31st

Rhode Island

Y

Report to state if withholding, income paid to RI resident from income attribued to obligations of other states or payments to non-residents of RI for services performed in RI.

TBD

January 31st

South Carolina

Y

Report to state if withholding. State withholding # is required.

TBD

January 31st

Vermont

Y

Report to state if withholding or reporting payments to non-residents for services performed in Vermont. State id # is required.

Publication 1220

January 31st

West Virginia

Y

Report to state if withholding. State id # is required.

Publication 1220

January 31st

Virginia

Y

Report to state if withholding or income. State id # is not required.

TBD

January 31st

Wisconsin

Y

Report to state if withholding or income made to residents and non-residents for services performed in Wisconsin. If filer does not have a state id # use 036888888888801 as a placeholder.

TBD

January 31st