Form 1099-NEC: State Filing Requirements

As well as filing with the Internal Revenue Service (IRS) at the end of the year, several states also require 1099-NEC filings for non-employee compensation (contractor payments). 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.

Changes to 1099 filing for 2020:

New for the 2020 tax year, Form 1099-NEC is replacing the 1099-MISC for reporting non-employee compensation. Due to the new nature of this form, the IRS does not include it in its combined State and Federal filing program.

 

Alabama; Alaska; Arizona; Arkansas; California; Colorado; Connecticut; Delaware; D.C.; Florida; Georgia; Hawaii; Idaho; Illinois; Indiana; Iowa; Kansas; Kentucky; Louisiana; Maine; Maryland; Massachusetts; Michigan; Minnesota; Mississippi; Missouri; Montana; Nebraska; Nevada; New Hampshire; New Jersey; New Mexico; New York; North Carolina; North Dakota; Ohio; Oklahoma; Oregon; Pennsylvania; Rhode Island; South Carolina; South Dakota; Tennessee; Texas; Utah; Vermont; Virginia; Washington; West Virginia; Wisconsin; Wyoming

State Specific Resources

Alabama

Yes, Alabama requires you to file 1099-NEC forms to the Alabama Department of Revenue.

Alaska

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

Arizona

Yes, Arizona requires you to file 1099-NEC forms to the Arizona Department of Revenue, but only if state withholding is reported. 

Arkansas

Yes, Arkansas requires you to file 1099-NEC forms to the Arkansas Department of Finance and Administration, if payments amount to $2,500 or more, or if state withholding is reported.

California

Yes, California requires you to file 1099-NEC forms with the California Franchise Tax Board. 

Colorado

Yes, Colorado requires you to file 1099-NEC forms to the Colorado Department of Revenue, but only if state withholding is reported.

Connecticut

Yes, Connecticut requires you to file 1099-NEC forms with the Connecticut Department of Revenue. 

Delaware

Yes, Delaware requires you to file 1099-NEC forms to the Delaware Department of Finance

D.C.

Yes, the District of Columbia requires you to file 1099-NEC forms to the District of Columbia Department of Finance & Revenue

Florida

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

Georgia

Yes, Georgia requires you to file 1099-NEC forms to the Georgia State Revenue Commissioner, but only if state withholding is reported.

Hawaii

Yes, Hawaii requires you to file 1099-NEC forms to the Hawaii Department of Taxation. 

Idaho 

Yes, Idaho requires you to file 1099-NEC forms to the Idaho State Tax Commission, but only if state withholding is reported.

Illinois

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

Indiana

Yes, Indiana requires you to file 1099-NEC forms with the Indiana Department of Revenue, but only if state or local withholding is reported. If no withholding, you are required to have the forms available upon request of by the Indiana Department of Revenue. 

Iowa

Yes, state filing of 1099-NEC forms is required, but only if you are reporting state withholding. Additionally, 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-NEC forms with the Kansas Department of Revenue

Kentucky

Yes, Kentucky requires you to file 1099-NEC forms to the Kentucky Revenue Cabinet, but only if state withholding is reported.

Louisiana

Louisiana has yet to provide guidance on Form 1099-NEC. That being said, below lists the requirements for the 1099-MISC, and it is possible this may also apply to the 1099-NEC for tax year 2020.

Louisiana requires you to file 1099-MISC forms with the Louisiana Department of Revenue if all conditions are met:

  • 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

Maine

Maine has yet to provide guidance on Form 1099-NEC. That being said, in past tax years for 1099-MISC, Maine did not require filing with Maine Revenue Services unless state withholding is reported. 

Maryland

Yes, Maryland requires filing of 1099-NEC forms with the Comptroller of Maryland, but only if state withholding is reported.

Massachusetts

Yes, Massachusetts requires you to file 1099-NEC forms to the Massachusetts Department of Revenue.   

Michigan

Yes, Michigan requires you to file 1099-NEC forms with the Michigan Department of Treasury. 

Minnesota

Yes, Minnesota requires you to file 1099-NEC forms with the Minnesota Department of Revenue, but only if state withholding is reported.

Mississippi

Yes, Mississippi requires you to file 1099-NEC forms with the Mississippi State Department of Revenue. 

Missouri

Yes, Missouri requires you to file 1099-NEC forms with the Missouri Department of Revenue, if amounts are $1,200 or over.

Montana

Yes, Montana requires you to file 1099-NEC forms with the Montana Department of Revenue

Nebraska

Yes, Nebraska requires 1099-NEC filing with the Nebraska Department of Revenue, but only if state withholding is reported.  

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-NEC forms, if the amount paid within the year was $1,000 or more, with the New Jersey Department of the Treasury, or if state withholding is reported.

New Mexico

New Mexico has yet to provide guidance on Form 1099-NEC. That being said, in past tax years with the 1099-MISC, filing was not required with the New Mexico Taxation and Revenue Department unless payments derive from oil and gas production located within the state.  

New York

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

North Carolina

Yes, North Carolina requires you to file 1099-NEC forms with the North Carolina Department of Revenue, but only if state withholding is reported.

North Dakota

North Dakota has yet to provide guidance on Form 1099-NEC. It's possible there may be a filing requirement with the North Dakota Tax Commissioner

Ohio

No, Ohio does not require 1099-NEC forms to be filed with the Ohio Department of Taxation unless state withholding is reported.    

Oklahoma

Yes, Oklahoma requires you to file 1099-NEC forms (if greater than $750) with the Oklahoma Tax Commission, along with Form 501.

Oregon

Yes, Oregon requires you to file 1099-NEC forms with the Oregon Department of Revenue.  

Pennsylvania

Yes, Pennsylvania requires you to file 1099-NEC forms with the Pennsylvania Department of Revenue

Rhode Island

Rhode Island has yet to provide guidance on Form 1099-NEC. That being said, following guidance on the 1099 series provided by the Rhode Island Division of Taxation, it would appear likely that the following would also apply to the 1099-NEC:

If you meet one of the following requirements:

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.

South Carolina

Yes, South Carolina requires 1099-NEC forms to be filed with the South Carolina Department of Revenue but only if backup withholding is reported. 

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-NEC forms to be filed with the Utah Tax Commission unless backup withholding is reported. 

Vermont

Yes, Vermont requires 1099-NEC forms to be filed with Vermont Department of Taxes along with form WH-434 if:

1. The payment was subject to Vermont withholding; or

2. The payment was made to a nonresident of Vermont for services performed in Vermont. 

Virginia

No, Virginia does not require 1099-NEC forms to be filed with the Virginia Department of Taxation unless backup withholding is reported.  

Washington

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

West Virginia

No, West Virginia does not require 1099-NEC 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.   

Wisconsin

Yes, Wisconsin requires filing of 1099-NEC forms with the Wisconsin Department of Revenue

Wyoming

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

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