[US] Form 1099-MISC State Filing Requirements

Besides filing with the IRS at year-end several states also require 1099-MISC filings. We've broken down the requirements for each state, but make sure you verify your responsibilities by checking your state's website or speaking with your accountant or bookkeeper as several states participate in the combined state and federal filing program meaning individual state filings might not required.

 

State Specific Resources

Alabama

Yes, Alabama requires you to file 1099-MISC forms to the Alabama Department of Revenue. Note filing is not required if you participated in the combined federal and state filing program as the state should already have a copy.

Alaska

Filing is not required as there is no state income tax in Alaska.

Arizona

Yes, Arizona requires you to file 1099-MISC forms to the Arizona Department of Revenue.

Arkansas

Yes, Arkansas requires you to file 1099-MISC forms to the Arkansas Department of Finance and Administration. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.

California

Yes, California requires you to file 1099-MISC forms to the California Franchise Tax Board. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.

Colorado

Yes, Colorado requires you to file 1099-MISC forms to the Colorado Department of Revenue. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.

Connecticut

Yes, Connecticut requires you to file 1099-MISC forms to the Connecticut Department of Revenue. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.

Delaware

Yes, Delaware requires you to file 1099-MISC forms to the Delaware Department of FinanceNote filing is not required if you participated in combined federal and state filing program as the state should already have a copy.

D.C.

Yes, the District of Columbia requires you to file 1099-MISC forms to the District of Columbia Department of Finance & Revenue. Note that the District of Columbia does not participate in combined state and federal filing program.

Florida

No, filing is not required as there is no state income tax in Florida.

Georgia

Yes, Georgia requires you to file 1099-MISC forms to the Georgia State Revenue Commissioner. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.

Hawaii

Yes, Hawaii requires you to file 1099-MISC forms to the Hawaii Department of Taxation. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.

Idaho 

Yes, Idaho requires you to file 1099-MISC forms to the Idaho State Tax Commission. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.

Illinois

No, state filing of 1099-MISC forms is not required to the Illinois Department of Revenue.

Indiana

No, state filing of 1099-MISC forms is not required but you need to have the forms available upon request of by the Indiana Department of Revenue. 

Iowa

No, state filing of 1099-MISC forms is not required but you need to have the forms available upon request by the Iowa Department of Revenue & Finance (for 4 years).

Kansas

Yes, Kansas requires you to file 1099-MISC forms with the Kansas Department of RevenueNote filing is not required if you participated in combined federal and state filing program as the state should already have a copy. 

Kentucky

No, filings of 1099-MISC forms is not required with the Kentucky Revenue Cabinet unless backup withholding is reported. Note, the state is also not participating in combined federal and state filing program.

Louisiana

Yes, Louisiana requires you to file 1099-MISC forms with the Louisiana Department of Revenue if:

  • The payment amounts to $1,000 or more
  • The payment is made to a non-resident of Louisiana
  • The payment is for rents or royalties from properties located in Louisiana

Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.  

Maine

No, Maine does not require filing of 1099-MISC forms with Maine Revenue Services unless backup withholding is reported. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.  

Maryland

No, Maryland does not require filing of 1099-MISC forms with the Comptroller of Maryland.

Massachusetts

Yes, Massachusetts requires you to file 1099-MISC forms to the Massachusetts Department of Revenue. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.  

Michigan

Yes, Michigan requires you to file 1099-MISC forms with the Michigan Department of Treasury. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy. Except if you’re filing any 1099s that report withheld income or if you are reporting services performed in Michigan, then you’ll need to report those to the state separate from the combined federal and state filing program.

Minnesota

Yes, Minnesota requires you to file 1099-MISC forms with the Minnesota Department of RevenueNote filing is not required if you participated in combined federal and state filing program as the state should already have a copy.  Except, 1099s that have Minnesota withholding are required to be filed with the Minnesota Department of Revenue even if the Combined Federal/State program is used.

Mississippi

Yes, Mississippi requires you to file 1099-MISC forms with the Mississippi State Department of Revenue. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.

Missouri

Yes, Missouri requires you to file 1099-MISC forms with the Missouri Department of RevenueNote filing is not required if you participated in combined federal and state filing program as the state should already have a copy.

Montana

Yes, Missouri requires you to file 1099-MISC forms with the Montana Department of RevenueNote filing is not required if you participated in combined federal and state filing program as the state should already have a copy, unless you report backup withholding, then a separate state filing is required.

Nebraska

No, Nebraska does not require 1099-MISC forms to be filed with the Nebraska Department of Revenue unless backup withholding is reported. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.   

Nevada

No, filing is not required as there is no state income tax in Nevada.

New Hampshire

No, filing is not required as there is no state income tax in New Hampshire.

New Jersey

Yes, New Jersey requires you to file 1099-MISC forms with the New Jersey Department of the Treasury. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.  

New Mexico

No, New Mexico does not require 1099-MISC forms to be filed with the New Mexico Taxation and Revenue Department unless payments derive from oil and gas production located within the state. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.   

New York

No, state filing of 1099-MISC forms is not required with the New York Department of Taxation & Finance

North Carolina

Yes, North Carolina requires you to file 1099-MISC forms with the North Carolina Department of Revenue. Also, in addition to sending a copy of the 1099 to the state Department of Revenue, you’ll need to send Form NC-3 to report state income withholding. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy. 

North Dakota

Yes, North Dakota requires you to file 1099-MISC forms with the North Dakota Tax CommissionerNote filing is not required if you participated in combined federal and state filing program as the state should already have a copy, unless you are reporting backup withholding, then a separate state filing is required.

Ohio

No, Ohio does not require 1099-MISC forms to be filed with the Ohio Department of Taxation unless backup withholding is reported. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.    

Oklahoma

Yes, Oklahoma requires you to file 1099-MISC forms  (if greater than $750) with the Oklahoma Tax Commission, along with Form 501. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy.  

Oregon

Yes, Oregon requires you to file 1099-MISC forms with the Oregon Department of Revenue. Note that Oregon does not participate in the combined state and federal filing program. 

Pennsylvania

Yes, Pennsylvania requires you to file 1099-MISC forms with the Pennsylvania Department of Revenue. Note that Pennsylvania does not participate in the combined state and federal filing program. 

Rhode Island

Yes, Rhode Island requires you to file 1099-MISC forms with the Rhode Island Division of Taxation but only if:

1) RI income tax was withheld.

2) Amount paid to RI recipient derived from income attributable to obligations of other states.

3) Payments to non-residents of RI for services in RI.

4) Qualified depository accepting deposits as family education accounts.

Note, the state only accepts paper filings and they do not participate in the combined state and federal filing program.  

South Carolina

Yes, South Carolina requires 1099-MISC forms to be filed with the South Carolina Department of Revenue but only if backup withholding is reported. Note filing is not required if you participated in the combined federal and state filing program, as the state should already have a copy unless backup withholding is reported, then the state need a separate filing.

South Dakota

No, filing is not required as there is no state income tax in South Dakota.

Tennessee

No, filing is not required as there is no state income tax in Tennessee.

Texas

No, filing is not required as there is no state income tax in Texas.

Utah

No, Utah does not require 1099-MISC forms to be filed with the Utah Tax Commission unless backup withholding is reported. The state is also not participating in the combined federal state filing program.

Vermont

Yes, Vermont requires 1099-MISC forms to be filed with Vermont Department of Taxes along with form WH-434. Note, the state is not participating in the combined federal state filing program. 

Virginia

No, Virginia does not require 1099-MISC forms to be filed with the Virginia Department of Taxation unless backup withholding is reported. Note, the state is not participating in the combined federal state filing program.  

Washington

No, filing is not required as there is no state income tax in Washington.

West Virginia

No, West Virginia does not require 1099-MISC forms to be filed with the West Virginia Department of Tax & Revenue unless backup withholding is reported. If filing is submitted Form IT-103 is also required. Note, the state is not participating in the combined federal state filing program.  

Wisconsin

Yes, Wisconsin requires filing of 1099-MISC forms with the Wisconsin Department of Revenue. Note filing is not required if you participated in combined federal and state filing program as the state should already have a copy. 

Wyoming

No, filing is not required as there is no state income tax in Wyoming.

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