1099 State Filing Requirements | Patriot Software Help Center

Find your state 1099 filing requirements for Form 1099-MISC and 1099-NEC. Businesses may also be required to file the 1099 directly with the state, depending on the state’s specific requirements, even if the state participates in the Combined Federal/State Filing Program.

IRS deadline reminders

Form 1099-NEC IRS Due Date: January 31 or the following business day if it falls on a weekend.
Form 1099-MISC IRS Due Date: February 28 (paper) or March 31 (electronic) or the following business day if it falls on a weekend.

*State requirements are subject to change. Check with your state for more information.

State	1099-MISC Requirement	1099-NEC Requirement	Combined Federal/State Filing Program?	Separate State Filing Required?	State Filing Deadline	Contact Info
Alabama	Required if Alabama income tax withheld	1099-NECs with Alabama tax withheld, submit with your A3 Annual Reconciliation.	No	Only if state income tax is withheld	January 31 if you withheld state tax; March 15 if you did not withhold state tax	Alabama Revenue Department
Alaska	Not Required	Not Required	N/A	N/A	N/A	Alaska Department of Revenue
Arizona	Required if you withheld state taxes	Required if state income taxes withheld	Yes	No additional state filing needed unless state income tax is withheld	January 31	Arizona Department of Revenue
Arkansas	Required	Required	Yes	No	January 31	Arkansas Department of Finance and Administration
California	Required	Required	Yes	No	February 28 (paper) or March 31 (e-Filing)	California Franchise Tax Board
Colorado	Required if you withheld state income taxes	Required if state income taxes withheld	No	No additional state filing needed unless state income tax is withheld	January 31	Colorado Department of Revenue
Connecticut	Required	Required	Yes	No additional state filing needed unless state income tax is withheld	January 31	Connecticut Department of Revenue Services
Delaware	Required	Required	*Yes, but additional state filing required	*Yes, additional state filing is required	February 28 (paper) or March 31 (electronic)	Delaware Division of Revenue
D.C.	Required	Required	*Yes, but additional district filing required	*Yes, additional district filing is required	January 31	D.C. Office of Tax and Revenue
Florida	Not Required	Not Required	N/A	N/A	N/A	Florida Department of Revenue
Georgia	Required if state tax withheld	Required if state income taxes withheld	Yes	No additional filing is needed unless state income tax is withheld	January 31	Georgia Department of Revenue
Hawaii	Required	Required	No	No	February 28	Hawaii Department of Taxation
Idaho	Required if $600 or more paid or state tax withheld	Required	Yes	No additional filing is needed unless state income tax is withheld. You must complete Form 967 if your information returns have Idaho income tax withheld, or you have an active withholding account.	January 31	Idaho State Tax Commission
Illinois	Not Required	Not Required	No	No	N/A	Illinois Department of Revenue
Indiana	Required	Required if state or local taxes withheld	No	Yes if taxes are withheld.	January 31	Indiana Department of Revenue
Iowa	Required if state income tax withheld	Required if state income taxes withheld	No	Yes if taxes are withheld.	February 15	Iowa Department of Revenue
Kansas	Required if $600 or more paid or state tax withheld	Required	Yes	Yes if taxes are withheld	January 31	Kansas Department of Revenue
Kentucky	Not Required	Not Required	No	No	January 31	Kentucky Department of Revenue
Louisiana	Required	Required	Yes	No	January 31	Louisiana Department of Revenue
Maine	Required	Required	No	Yes	January 31	Maine Revenue Services
Maryland	Required if state income tax withheld	Required if state income tax withheld	No	Yes	January 31	Comptroller of Maryland
Massachusetts	Required	Required	*Yes, but additional state filing required	Yes, additional state filing is required	January 31	Massachusetts Department of Revenue
Michigan	Required	Required	*Yes, but additional state filing required	Yes, additional state filing is required	January 31	Michigan Department of Treasury
Minnesota	Required if state income tax withheld	Required if state income tax withheld	*Yes, but additional state filing required if taxes are withheld	Yes, additional state filing is required if taxes are withheld	January 31	Minnesota Department of Revenue
Mississippi	Required	Required	Yes	No additional filing is needed unless state income tax is withheld. The Annual Information Form should only be filed with paper 1099 forms.	February 28	Mississippi Department of Revenue
Missouri	Required	Required	No	Yes	February 28	Missouri Department of Revenue
Montana	Required	Required	No	Yes	January 31	Montana Department of Revenue
Nebraska	Required if state income tax withheld	Required if state income tax withheld	Yes	No additional filing is needed unless state income tax is withheld	January 31	Nebraska Department of Revenue
Nevada	Not Required	Not Required	N/A	N/A	N/A	Nevada Department of Taxation
New Hampshire	Not Required	Not Required	N/A	N/A	N/A	NH Department of Revenue
New Jersey	Required	Required	Yes	No	February 15	New Jersey Division of Taxation
New Mexico	Not Required	Not Required	Yes	No	January 31	New Mexico Taxation & Revenue
New York	Not Required	Not Required	No	No	January 31	New York Department of Taxation and Finance
North Carolina	Required if state income tax withheld	Required if state income tax withheld	No	No additional filing is needed unless state income tax is withheld	January 31	North Carolina Department of Revenue
North Dakota	Required	Required	Yes	No additional filing is needed unless state income tax is withheld	January 31	North Dakota Office of State Tax Commissioner
Ohio	Required if state income tax withheld	Required if state income tax withheld	No	No additional filing is needed unless state income tax is withheld	January 31	Ohio Department of Taxation
Oklahoma	Required for payments of $750 or more to residents or for services performed in the state	Required for payments of $750 or more to residents or for services performed in the state	No	Yes, additional state filing is required	March 31	Oklahoma Tax Commission
Oregon	Required	Required	No	Yes, through Oregon’s iWire	March 31	Oregon Department of Revenue
Pennsylvania	Required	Required	*Yes, but additional state filing required	Yes, additional state filing is required electronically through myPATH	January 31	Pennsylvania Department of Revenue
Rhode Island	Required if income greater than $100 is reported.	Required if income greater than $100 is reported.	No	Yes state filing is required if income greater than $100.	January 31	Rhode Island Division of Taxation
South Carolina	Required if state income tax withheld	Required if state income tax withheld	Yes	No additional state filing is required unless state income taxes withheld	January 31	South Carolina Department of Revenue
South Dakota	Not Required	Not Required	No	N/A	N/A	South Dakota Department of Revenue
Tennessee	Not Required	Not Required	No	N/A	N/A	Tennessee’s Department of Revenue
Texas	Not Required	Not Required	No	N/A	N/A	Texas Comptroller
Utah	Required if state income tax withheld	Required if state income tax withheld	No	Yes, additional state filing is required if state income taxes withheld	January 31	Utah State Tax Commission
Vermont	Required if state income tax withheld or if payment to a non-resident for services performed in the state	Required if state income tax withheld or if payment to a non-resident for services performed in the state	No	Yes	January 31	Vermont Department of Taxes
Virginia	Required if state income tax withheld	Required if state income tax withheld	No	Yes, if state income taxes withheld.	January 31	Virginia Tax
Washington	Not Required	Not Required	N/A	N/A	N/A	Washington Department of Revenue
West Virginia	Required if state income tax withheld	Required if state income tax withheld	No	Yes	January 31	West Virginia Tax Department
Wisconsin	Required	Required	Yes	No additional state filing is required unless state income taxes withheld	January 31	Wisconsin Department of Revenue
Wyoming	Not Required	Not Required	No	No	N/A	Wyoming Department of Revenue