1099-NEC STATE REPORTING

Which States Require a Separate Transmittal of 1099-NEC Data?

What Is Form 1099-NEC, and Does It Apply to Me?

Form 1099-MISC has been replaced by Form 1099-NEC for reporting nonemployee compensation. This generally applies to compensation (fees, benefits, commissions, etc.) totaling at least $600 paid to self-employed individuals including freelancers and independent contractors.  

Any business that makes nonemployee compensation payments totaling $600 or more to at least one individual or withholds federal income tax from a nonemployee’s payment, will now use Form 1099-NEC to report those payments and withholding.

In implementing the new NEC form in 2020 during the pandemic, the IRS allocated resources away from making this a more seamless process with the Combined Federal/State Filing Program to focus on the COVID stimulus and other mitigation programs. This fragmentation caused 1099-NEC reporting to be a logistical nightmare for companies handling this process internally.

Partner with Tab Service to determine your Form 1099-NEC reporting obligations and navigate the filing process.

Your Form 1099-NEC Reporting Responsibility

While all 1099 forms are sent to the recipient and the IRS, not all states require that the form be submitted to their departments of revenue. Below are the states that require that 1099-NEC data be transmitted, the e-filing deadline, required file layout and a link to the state website for additional information regarding 1099 state reporting.

StateFileRequirementsFile LayoutE-Filing DeadlineState Website
Alabama
Y

Report to state if withholding.

TBD
January 31st
Alabama DOR
Arizona
Y

Report to state if withholding.

Publication 1220
January 31st
Arizona DOR
Arkansas
Y

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

Publication 1220
January 31st
Arkansas DFA
California
Y

Report to state if withholding or California income.

Publication 1220
January 31st
California FTB
Colorado
Y

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

Publication 1220
January 31st
Colorado DOR
Connecticut
Y

Report to state if withholding or income

CT Special layout CSV
January 31st
Connecticut DOR
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
Delaware DOR
DC
Y

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

Publication 1220
January 31st
District of Columbia OTR
Georgia
Y

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

Publication 1220
January 31st
Georgia DOR
Hawaii
Y

Report to state if withholding or income.

Paper only with form N-196
January 31st
Hawaii DOTAX
Idaho
Y

Report to state if withholding.

TBD
January 31st
Idaho STC
Iowa
Y

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

Publication 1220
February 15th
Iowa DOR
Indiana
Y

Report to state if withholding.

Publication 1220
January 31st
Indiana DOR
Kansas
Y

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

Publication 1220
January 31st
Kansas DOR
Kentucky
Y

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

Publication 1220
January 31st
Kentucky DOR
Louisiana
Y

Report to state if withholding or income. 1099-MISC requirements for NEC were:

  • payment of $1000 or more
  • Payment made to non-resident of LA
  • 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
Louisiana DOR
Maryland
Y

Report to state if withholding - state ID # is required

Publication 1220
January 31st
Maryland DOR
Massachusetts
Y

Report to state if withholding or income.

Publication 1220
January 31st
Massachusetts DOR
Michigan
Y

Report to state if withholding

TBD
January 31st
Michigan DOR
Minnesota
Y

Report to state if withholding

Publication 1220
January 31st
Minnesota DOR
Mississippi
Y

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

Publication 1220
January 31st
Mississippi DOR
Missouri
Y

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

Publication 1220
January 31st
Missouri DOR
Montana
Y

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

TBD
January 31st
Montana DOR
New Jersey
Y

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

Publication 1220
January 31st
New Jersey DOTAX
North Carolina
Y

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

TBD
January 31st
North Carolina DOR
North Dakota
Y

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

Publication 1220
January 31st
North Dakota DOR
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
Oklahoma OTC
Oregon
Y

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

Publication 1220
January 31st
Oregon DOR
Pennsylvania
Y

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

Special PA layout .csv
January 31st
Pennsylvania DOR
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
Rhode Island DOR
South Carolina
Y

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

TBD
January 31st
South Carolina DOR
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
Vermont DOTAX
West Virginia
Y

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

Publication 1220
January 31st
West Virginia DOTAX
Virginia
Y

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

TBD
January 31st
Virginia DOTAX
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
Wisconsin DOR