In addition to filing Form 1099-NEC 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.
Simplify your filings with Wave Payroll
When you choose to file Form 1099-NEC with Wave, we simplify the process by including state agency filing where required. Select your state from the list below for more details.
State Specific Resources
Alabama
Alabama requires you to file 1099-NEC forms to the Alabama Department of Revenue.
Business owners in Alabama can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Alabama Department of Revenue filing. Learn how to generate and file Form 1099-NEC with Wave here.
Alaska
State filing is not required for Form 1099-NEC.
Business owners in Alaska can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Arizona
Arizona only requires you to file Form 1099-NEC with the Arizona Department of Revenue if state withholding is reported.
Business owners in Arizona can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Arkansas
Arkansas only requires you to file Form 1099-NEC with the Arkansas Department of Finance and Administration if payments amount to $2,500 or more or if state withholding is reported.
Business owners in Arkansas can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Arkansas Department of Finance and Administration filing. Learn how to generate and file Form 1099-NEC with Wave here.
California
California requires you to file 1099-NEC forms with the California Franchise Tax Board.
Business owners in California can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and California Franchise Tax Board filing. Learn how to generate and file Form 1099-NEC with Wave here.
Colorado
Colorado only requires you to file Form 1099-NEC with the Colorado Department of Revenue if state withholding is reported.
Business owners in Colorado can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Connecticut
Connecticut requires you to file 1099-NEC forms with the Connecticut Department of Revenue.
Business owners in Connecticut can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Connecticut Department of Revenue filing. Learn how to generate and file Form 1099-NEC with Wave here.
Delaware
Delaware requires you to file 1099-NEC forms with the Delaware Department of Finance.
Business owners in Delaware can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Delaware Department of Finance filing. Learn how to generate and file Form 1099-NEC with Wave here.
D.C.
The District of Columbia requires you to file 1099-NEC forms with the District of Columbia Department of Finance and Revenue.
Business owners in D.C. can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and District of Columbia Department of Finance and Revenue filing. Learn how to generate and file Form 1099-NEC with Wave here.
Florida
State filing is not required for Form 1099-NEC.
Business owners in Florida can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Georgia
Georgia only requires you to file Form 1099-NEC with the Georgia Department of Revenue if state withholding is reported.
Business owners in Georgia can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Hawaii
Hawaii requires you to file 1099-NEC forms with the Hawaii Department of Taxation.
Business owners in Hawaii can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Hawaii Department of Taxation filing. Learn how to generate and file Form 1099-NEC with Wave here.
Idaho
Idaho only requires you to file Form 1099-NEC with the Idaho State Tax Commission if state withholding is reported.
Business owners in Idaho can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Illinois
State filing is not required for Form 1099-NEC. More information is available from the Illinois Department of Revenue.
Business owners in Illinois can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Indiana
Indiana only requires you to file Form 1099-NEC with the Indiana Department of Revenue if state or local withholding is reported. If you are not required to file because no withholding is reported, you are required to have the forms available upon request by the Indiana Department of Revenue.
Business owners in Indiana can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Iowa
Iowa only requires you to file Form 1099-NEC with the Iowa Department of Revenue & Finance if state withholding is reported. If you are not required to file because no withholding is reported, you are required to have the forms available upon request by the Iowa Department of Revenue & Finance (for 4 years).
Business owners in Iowa can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Kansas
Kansas requires you to file 1099-NEC forms with the Kansas Department of Revenue.
Business owners in Kansas can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Kansas Department of Revenue filing. Learn how to generate and file Form 1099-NEC with Wave here.
Kentucky
Kentucky only requires you to file Form 1099-NEC with the Kentucky Department of Revenue if state withholding is reported.
Business owners in Kentucky can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Louisiana
State filing is not required for Form 1099-NEC.
Business owners in Louisiana can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Maine
Maine only requires you to file Form 1099-NEC with Maine Revenue Services if state withholding is reported.
Business owners in Maine can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Maryland
Maryland only requires you to file Form 1099-NEC with the Comptroller of Maryland if state withholding is reported.
Business owners in Maryland can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Massachusetts
Massachusetts requires you to file 1099-NEC forms with the Massachusetts Department of Revenue.
Business owners in Massachusetts can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Massachusetts Department of Revenue filing. Learn how to generate and file Form 1099-NEC with Wave here.
Michigan
Michigan requires you to file 1099-NEC forms with the Michigan Department of Treasury.
Business owners in Michigan can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Michigan Department of Treasury filing. Learn how to generate and file Form 1099-NEC with Wave here.
Minnesota
Minnesota only requires you to file Form 1099-NEC with the Minnesota Department of Revenue if state withholding is reported, or if your business is actively registered for withholding tax.
Business owners in Minnesota can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Mississippi
Mississippi requires you to file 1099-NEC forms with the Mississippi Department of Revenue.
Business owners in Mississippi can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Mississippi Department of Revenue filing. Learn how to generate and file Form 1099-NEC with Wave here.
Missouri
Missouri requires you to file Form 1099-NEC with the Missouri Department of Revenue for any income of $1,200 or more, except wages from which taxes were withheld, and income reported on an information report for an S-Corp or partnership.
Business owners in Missouri can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Missouri Department of Revenue filing. Learn how to generate and file Form 1099-NEC with Wave here.
Montana
Montana requires you to file 1099-NEC forms with the Montana Department of Revenue.
Business owners in Montana can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Montana Department of Revenue filing. Learn how to generate and file Form 1099-NEC with Wave here.
Nebraska
Nebraska only requires you to file Form 1099-NEC with the Nebraska Department of Revenue if state withholding is reported.
Business owners in Nebraska can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Nevada
State filing is not required for Form 1099-NEC.
Business owners in Nevada can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
New Hampshire
State filing is not required for Form 1099-NEC.
Business owners in New Hampshire can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
New Jersey
New Jersey requires you to file Form 1099-NEC with the New Jersey Department of the Treasury if the amount paid within the year was $1,000 or more, or if state withholding is reported.
Business owners in New Jersey can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and New Jersey Department of the Treasury filing. Learn how to generate and file Form 1099-NEC with Wave here.
New Mexico
New Mexico only requires you to file Form 1099-NEC with the New Mexico Department of Taxation and Revenue if state withholding is reported.
Business owners in New Mexico can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
New York
State filing is not required for Form 1099-NEC. More information is available from the New York Department of Taxation & Finance.
Business owners in New York can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
North Carolina
North Carolina only requires you to file Form 1099-NEC with the North Carolina Department of Revenue if state withholding is reported.
Business owners in North Carolina can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
North Dakota
North Dakota requires you to file 1099-NEC forms with the North Dakota Tax Commissioner.
Business owners in North Dakota can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and North Dakota Tax Commissioner filing. Learn how to generate and file Form 1099-NEC with Wave here.
Ohio
Ohio only requires you to file Form 1099-NEC with the Ohio Department of Taxation if state withholding is reported.
Business owners in Ohio can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Oklahoma
Oklahoma requires you to file Form 1099-NEC with the Oklahoma Tax Commission if the amount paid is greater than $750.
Business owners in Oklahoma can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Oklahoma Tax Commission filing. Learn how to generate and file Form 1099-NEC with Wave here.
Oregon
Oregon requires you to file 1099-NEC forms with the Oregon Department of Revenue.
Business owners in Oregon can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Oregon Department of Revenue filing. Learn how to generate and file Form 1099-NEC with Wave here.
Pennsylvania
Pennsylvania requires you to file 1099-NEC forms with the Pennsylvania Department of Revenue.
Business owners in Pennsylvania can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Pennsylvania Department of Revenue filing. Learn how to generate and file Form 1099-NEC with Wave here.
Rhode Island
Rhode Island requires you to file Form 1099-NEC with the Rhode Island Division of Taxation if any of the following requirements are met: Rhode Island income tax was withheld, the amount paid to a Rhode Island resident was derived from income directly attributable to obligations of other states, or the payments were to non-residents of Rhode Island for services in Rhode Island.
Business owners in Rhode Island can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Rhode Island Division of Taxation filing. Learn how to generate and file Form 1099-NEC with Wave here.
Wave continues to monitor Rhode Island Division of Taxation filing guidance.
South Carolina
South Carolina only requires you to file Form 1099-NEC with the South Carolina Department of Revenue if state withholding is reported.
Business owners in South Carolina can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
South Dakota
State filing is not required for Form 1099-NEC.
Business owners in South Dakota can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Tennessee
State filing is not required for Form 1099-NEC.
Business owners in Tennessee can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Texas
State filing is not required for Form 1099-NEC.
Business owners in Texas can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Utah
Utah only requires you to file Form 1099-NEC with the Utah Tax Commission if state withholding is reported.
Business owners in Utah can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Vermont
Vermont only requires you to file Form 1099-NEC with the Vermont Department of Taxes if the payment was subject to Vermont withholding or the payment was made to a nonresident of Vermont for services performed in Vermont.
Business owners in Vermont can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Vermont Department of Taxes filing. Learn how to generate and file Form 1099-NEC with Wave here.
Virginia
Virginia only requires you to file Form 1099-NEC with the Virginia Department of Taxation if state withholding is reported.
Business owners in Virginia can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Washington
State filing is not required for Form 1099-NEC.
Business owners in Washington can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
West Virginia
West Virginia only requires you to file Form 1099-NEC with the West Virginia Department of Tax and Revenue if state withholding is reported.
Business owners in West Virginia can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.
Wisconsin
Wisconsin requires you to file 1099-NEC forms with the Wisconsin Department of Revenue.
Business owners in Wisconsin can file Form 1099-NEC with Wave Payroll, and Wave completes both IRS and Wisconsin Department of Revenue filing. Learn how to generate and file Form 1099-NEC with Wave here.
Wyoming
State filing is not required for Form 1099-NEC.
Business owners in Wyoming can file Form 1099-NEC with the IRS with Wave Payroll. Learn how to generate and file Form 1099-NEC with Wave here.