What Is Your 1099 State Filing Responsibility for the 1099-NEC?
Maybe you’ve gotten the hang of filing Form 1099-MISC with the IRS and, if applicable, your state. But what about your 1099 state filing requirements for the new 1099-NEC?
If you’re scrambling at tax time, fear not. We’ve put together a complete guide to your 1099 state reporting requirements.
1099 State filing for Form 1099-NEC
The IRS due date for Form 1099-NEC is January 31 each year. If this date falls on a weekend, your deadline for filing Form 1099-NEC is the next business day.
State deadlines for the 1099-NEC work similarly. If the deadline falls on a weekend, the due date is the next business day.
You can electronically file (e-File) your Forms 1099-NEC with the state. Most states participate in the Combined Federal/State Filing Program (CF/SF), which is an e-Filing program that streamlines your 1099-NEC state filing requirements.
Take a look at our state-by-state guide to learn more about your 1099 state filing requirements for the NEC form:
Want a PDF version of 1099-NEC state filing requirements (complete with your 1099-MISC requirements, too!)? Download our FREE guide here. |
Alabama:
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Alabama requires you to file the 1099-NEC
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31 if you withheld state tax; March 15 if you did not withhold state tax
- For more information: Alabama Department of Revenue
Alaska
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- State filing is not required for the 1099-NEC
Arizona
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Arizona requires 1099-NEC filing only if you withheld Arizona state taxes
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: Arizona Department of Revenue filing instructions
Arkansas
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Arkansas only requires the filing of the 1099-NEC if you make payments exceeding $2,500 or if you withhold state tax for Arkansas
- Participates in the Combined Federal/State Filing Program? Yes
- For filing timelines, please visit the state’s website
- For more information: Arkansas Department of Finance and Administration
California
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- California requires 1099-NEC filing
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: February 28 (paper filing) or March 31 (electronic submissions)
- For more information: State of California Franchise Tax Board
Colorado
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099
- Colorado requires you to file the 1099-NEC if you withheld Colorado state tax
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: Colorado Department of Revenue
Connecticut
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- The state of Connecticut requires that you file 1099-NECs (and 1099-MISC even if you have filed electronically through the combined Federal/State filing)
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: State of Connecticut publication IP 2021-21 or the state’s website
District of Columbia
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Washington D.C. requires you to file Form 1099-NEC with the state if you report $600 or more in payments or if you withheld state tax
- Participates in the Combined Federal/State Filing Program? No
- Filing deadline: January 31
- For more information: D.C. Office of Tax and Revenue
Delaware
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Delaware requires you to report Form 1099-NEC with the state if you withhold state taxes
- Submit Form 1099-NEC information directly to the Delaware Division of Revenue
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: Delaware Division of Revenue
Florida
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- The state of Florida does not require the filing of the 1099-NEC
Georgia
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- Georgia only requires 1099-NEC reporting if you withheld state tax
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: Georgia Department of Revenue website
Hawaii
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- Hawaii requires you to file Form 1099-NEC with the state
- Use Form N-196 to transmit state copies of paper 1099 forms to the Department of Taxation
- Participates in the Combined Federal/State Filing Program? We are waiting on further guidance from the state
- Filing deadline: February 28
- For more information: Hawaii Department of Taxation
Idaho
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- Idaho only requires you to file Form 1099-NEC with the Idaho State Tax Commission if you report state withholding
- Business owners can now electronically file Forms 1099-NEC using the TAP (Taxpayer Access Point)
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: February 28
- For more information: Idaho State Tax Commission
Illinois
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- We are waiting on further guidance from the state
- For more information: Illinois Department of Revenue
Indiana
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- Indiana only requires Form 1099-NEC filing with the Indiana Department of Revenue if state withholding is reported
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: Indiana’s 1099 Filing Requirements
Iowa
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- Iowa only requires Form 1099-NEC filing with the Iowa Department of Revenue if state withholding is reported
- You can file Forms 1099 electronically through the Iowa Department of Revenue website
- You must file the 1099-NEC electronically if it contains Iowa tax withholding
- Participates in the Combined Federal/State Filing Program? No
- Filing deadline: February 15
- For more information: Iowa Publication 44-082 and Filing Requirements
Kansas
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- If you have 51 or more employees or payees, you must file electronically
- Kansas requires 1099-NEC filing
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: Kansas Department of Revenue
Kentucky
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- Kentucky only requires you to file the 1099-NEC if you withheld state taxes
- You can find 1099-NEC e-filing instructions on the state’s website
- Participates in the Combined Federal/State Filing Program? No
- Filing deadline: January 31
- For more information: Kentucky Department of Revenue
Louisiana
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Louisiana requires Form 1099-NEC filing with the state if you withheld Louisiana income taxes
- Participates in the Combined Federal/State Filing Program? Yes
- For more information: Louisiana Department of Revenue
Maine
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Maine requires 1099-NEC filing if there were Maine state taxes withheld
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: Maine Department of Administrative and Financial Services
Maryland
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Maryland requires 1099-NEC filing if there were Maryland state taxes withheld
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: Comptroller of Maryland
Massachusetts
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Massachusetts requires 1099-NEC filing
- Participates in the Combined Federal/State Filing Program? Yes, but you must also submit 1099s with withholding to the state Department of Revenue
- Filing deadline: March 31
- For more information: Massachusetts Department of Revenue
Michigan
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Michigan requires 1099-NEC filing if the recipient is a Michigan resident
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: Michigan Department of Treasury
Minnesota
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Minnesota requires 1099-NEC filing if Minnesota state tax is withheld
- Participates in the Combined Federal/State Filing Program? Yes, but you must also submit 1099s with withholding to the state Department of Revenue (if applicable)
- Filing deadline: January 31
- For more information: Minnesota Department of Revenue
Mississippi
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Mississippi requires 1099-NEC filing
- Filing deadline: February 28
- For more information: Mississippi Department of Revenue
Missouri
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Missouri requires 1099-NEC filing for amounts over $1,200 except wages from which taxes were withheld and income reported on an information report for an S Corp or partnership
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: March 1
- For more information: Missouri Department of Revenue
Montana
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Montana requires 1099-NEC filing
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: Montana Department of Revenue
Nebraska
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Nebraska requires that you file the 1099-NEC with the state if you withheld Nebraska state tax
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: Nebraska Department of Revenue
Nevada
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Nevada does not require you to file Form 1099-NEC with the state
New Hampshire
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- New Hampshire does not require you to file Form 1099-NEC with the state
New Jersey
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- New Jersey requires that you file Form 1099-NEC with the state if you made payments of $1,000 or more or withheld state tax
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: February 15
- For more information: New Jersey Division of Taxation
New Mexico
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- We are waiting on further guidance from the state
New York
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- New York does not require you to file Form 1099-NEC with the state
North Carolina
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- North Carolina requires that you file 1099-NEC with the state if you withheld state tax
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: North Carolina Department of Revenue
North Dakota
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- North Dakota requires you to file 1099-NECs
- Participates in the Combined Federal/State Filing Program? Yes, if no income tax withheld
- Filing deadline: January 31
- For more information: North Dakota Tax Commissioner
Ohio
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- The 1099 NEC only needs to be filed with the state if there was withholding
- Participates in the Combined Federal/State Filing Program? Yes, but employers who withhold SIT from their 1099 contracts must also submit IT 3
- Filing deadline: January 31
- For more information: Ohio Department of Taxation
Oklahoma
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Oklahoma requires you to file the 1099-NEC with the state
- Participates in the Combined Federal/State Filing Program? Waiting on further guidance from the state
- Filing deadline: January 31
- For more information: Oklahoma Tax Commission
Oregon
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Oregon requires 1099 NEC filing with the state.
- 1099’s can be submitted electronically through i-Wire
- Participates in the Combined Federal/State Filing Program? No
- Filing deadline: January 31
- For more information: Oregon Department of Revenue
Pennsylvania
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- The state of Pennsylvania requires the filing of the 1099 NEC
- Participates in the Combined Federal/State Filing Program? No
- Filing deadline: January 31
- You can submit all 1099 NEC filings electronically via e-Tides or through the mail.
- For more information please visit the Pennsylvania Department of Revenue.
Rhode Island
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- Rhode Island requires 1099-NEC filing with the Division of Taxation
- According to the state, Forms 1099 must be filed on paper
- Participates in the Combined Federal/State Filing Program? No
- Filing deadline: January 31
- For more information: Rhode Island Division of Taxation
South Carolina
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- South Carolina requires 1099-NEC if you withhold South Carolina tax
- File 1099-NEC with the South Carolina Department of Revenue
- You can file Form 1099-NEC by CD or by filling out a paper form. Attach Form WH-1612 when filing. For more information about filing requirements, check out the state’s instructions
- Participates in the Combined Federal/State Filing Program? Yes, if no state withholding reported
- Filing deadline: January 31
- For more information: South Carolina Department of Revenue
South Dakota
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- South Dakota does not require 1099-NEC reporting at this time
- For more information: South Dakota Department of Revenue
Tennessee
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- Tennessee does not require state filing of the 1099-NEC
- For more information: Tennessee’s Department of Revenue
Texas
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read Electronically Filing Your 1099s
- Texas does not require 1099-NEC reporting at this time
- For more information: Texas’s website
Utah
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Utah requires 1099-NEC filing if Utah state tax is withheld
- If you did not withhold Utah state taxes, no filing is required
- Participates in the Combined Federal/State Filing Program? No
- Filing deadline: January 31
- For more information: Utah Withholding Tax Guide, Employer Withholding Guidelines, and Utah Withholding 1099 Instructions
Vermont
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- You are required to submit Form 1099-NEC 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 - Form 1099-NEC must be filed electronically
- Participates in the Combined Federal/State Filing Program? No
- Filing deadline: January 31
- For additional information: Specifications for E-Filing 1099 in Vermont and Vermont’s Withholding Instructions
Virginia
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Virginia requires 1099-NEC filing with the Virginia Department of Taxation if there is state withholding
- Can be filed through Virginia Tax Web Upload or Virginia Tax 1099-NEC eForm
- Participates in the Combined Federal/State Filing Program? No
- Filing deadline: January 31
- For more information: Web Upload guide and eForm guide
Washington
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- The state of Washington does not require 1099-NEC reporting at this time
- For more information: Washington Department of Revenue
West Virginia
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- West Virginia requires 1099-NEC filing if West Virginia state tax is withheld
- Participates in the Combined Federal/State Filing Program? No
- Filing deadline: January 31
- For more information: West Virginia Department of Revenue and West Virginia 1099 information
Wisconsin
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- Wisconsin requires 1099-NEC filing
- Participates in the Combined Federal/State Filing Program? Yes
- Filing deadline: January 31
- For more information: Wisconsin 1099 information and Wisconsin Department of Revenue
Wyoming
- IRS requires 1099-NEC to be filed by January 31. To read more about how to file in Patriot Software, please read, Electronically Filing Your 1099s
- The state of Wyoming does not require 1099-NEC reporting at this time
- For more information: Wyoming Department of Revenue