If your business made at least one of these payments to a 1099 vendor within the financial year, you must record the amount on Form 1099-MISC:
- Report royalties, broker payouts (like dividends), or tax-exempt interest of $10 or more.
- Rents, prizes, miscellaneous income, cash from certain contracts, fishing boat revenues, medical payments, crop insurance, attorney payments (excluding fees), Section 409A deferrals, and nonqualified deferred compensation of $600 or more must be reported.
1099-MISC state filing requirements
For Form 1099-MISC, the IRS deadline is February 28 (paper) or March 31 (electronic) each year, with copies provided to the taxpayer by January 31. Adjustments are made if these dates fall on a weekend, shifting the deadline to the next business day. State deadlines align similarly with adjustments for weekends.
New State Filing Requirements
Combined State/Federal Program Participants
Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Dakota, Ohio, North Carolina, South Carolina, Vermont, Virginia, Wisconsin.
States with no 1099-MISC filing requirement:
Alaska, Florida, Illinois, Nevada, New Hampshire, New York, South Dakota, Tennessee, Texas, Washington, and Wyoming.
States that require 1099-MISC filing, if you withheld state taxes:
Arizona, Colorado, Georgia, Iowa, Kentucky, Maryland, Nebraska, North Carolina, Ohio, Rhode Island, South Carolina, Utah, Virginia, and West Virginia.
States that require a separate 1099-MISC filing or are unclear on their filing requirements:
Iowa, Massachusetts, Oklahoma, Oregon, Pennsylvania, and Washington DC.
1099-MISC Filing Required
State Portal and Filing Fee:
Zenwork facilitates the direct submission of 1099-MISC forms to specific states through their State Portal. For this service, there’s an additional state filing fee that you will be asked to approve when electronically transmitting to the IRS.
CFSF Program:
The CFSF program, short for Combined Federal/State Filing, involves states where forms filed with the IRS are automatically forwarded to the state. This eliminates the need for separate reporting to participating states. If you’ve already filed forms with the IRS, you won’t incur an additional state filing fee for these states.
States Requiring Direct Filing:
Some states are part of the CFSF program but still necessitate direct filing with the state. Your 1099 provider should assist in submitting forms directly to these states.
State Withholding and Filing Rep:
If a state requires filing only if state taxes were withheld, you can update the amount withheld in your Dashboard’s form settings. When filing 1099-MISC forms in the Dashboard, forms eligible for state filing and with state tax withheld are automatically exported for direct filing with the respective states.
Review all the State Filing Requirements in one place! 1099 State Filing Requirements
