Form 1099-NEC: State filing requirements

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.

 

New Mexico has not confirmed state filing requirements for Form 1099-NEC. If your business is based in this state click here for more information.

 

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

 

Changes for 2020

Beginning with the 2020 tax year, Form 1099-NEC replaces Form 1099-MISC for reporting non-employee compensation. For the 2020 tax year, the IRS does not include it in its combined State and Federal filing program.

 

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 Revenue Cabinet 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.

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 Missouri Department of Revenue if the amounts are $1,200 or over.

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 has not provided guidance on Form 1099-NEC. For tax year 2019, New Mexico only required business owners to file Form 1099-MISC with the New Mexico Taxation and Revenue Department if the payment(s) derive from oil and gas production located within the state.  

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.

 

Wave continues to monitor New Mexico Taxation and Revenue Department filing guidance.

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, 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 backup 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 backup 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 backup 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 backup 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.

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