Several states have additional 1099 filing requirements. With the new 1099-NEC and 1099-MISC, we expect many of these requirements to change.
Do I need to do state filing?
Combined Federal and State Program for 1099-series
Track1099 participates in the the Combined Federal and State program. The IRS forwards these forms to participating states: 1099-MISC, INT, DIV, B, G, K, OID, PATR, R, and 5498.
1099-NEC The 1099-NEC is NOT part of the Combined Federal and State program for tax year 2020. States are still formulating their 1099-NEC requirements.
If your state participates in this program, you likely have no additional requirements to submit files to your state; however, it is your responsibility to be fully cognizant of your state's rules.
Participating states: 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 Carolina, North Dakota, Ohio, Oklahoma, South Carolina, Wisconsin.
States with additional 1099 filing requirements.
Starting with tax year 2020, Track1099 will offer a state e-file service for +$1.49 per form.
If you elect not to have us e-file to states for you, we will give you the state file for free.
You would then upload the file to your state's web site.
After scheduling and paying for the forms, a button to your state files appears under the Download tab.
Please notify us if your state has a new requirement.
You are reponsible for fulfilling your states' filing requirements.
Alabama: Form 1099-K. AL's web site
District of Columbia: Forms 1099-B, DIV, G, INT, MISC, OID, R, and K. DC's web site.
Delware: Recipients with DE state withholding on forms 1099-MISC and 1099-R. DE's web site.
Illinois: Forms 1099-K, W-2G. IL's web site.
Iowa: Recipients with IA state withholding on 1099-MISC. Please contact us at email@example.com. IA's web site.
Kentucky: Recipients with KY state withholding on forms 1099-B, DIV, G, INT, K, MISC, OID, R and W-2G. KY's web site.
Massachusetts: Forms 1099-MISC, INT, DIV and K. In line 1 of your MA file, change the EIN beginning with 454..to your Payer's EIN before submitting to MA. MA's web site.
Mississippi: Form 1099-MISC. MS's web site
New York: Form 1099-K. NY's web site
North Carolina: Recipients with NC state withholding on forms 1099-B, DIV, G, INT, MISC, OID and W-2G; all 1099-R. NC's web site.
North Dakota: Recipients with ND state withholding on forms 1099-MISC, B, DIV, INT, G, OID, PATR, R, and W-2G. ND's web site.
Oregon: Forms 1099-MISC, W-2, W-2G, 1099-R, and 1099-G for iWire. Ensure you've entered the Payer's OR BIN in Box 17 of your 1099-MISC recipients' forms. For W-2s, enter Transit tax withheld in box 14 (eg "ORSTT W/H - $15.00"). OR's web site.
Rhode Island: 1099-MISC. RI only accepts paper forms. Please see RI's web site for more info.
Tennessee: Form 1099-K. TN's web site.
Utah: Recipients with UT state withholding on forms 1099-MISC and R. UT's web site.
Vermont: Form 1099-K. You do not need to submit separately to VT if you are e-filing to the IRS all of your VT 1099-Ks. They will be sent via the Combined Federal and State program. This is a special case for clients who do not wish to send VT 1099-K recipients to the IRS who have more than $600, but less than $20k in box 1a. VT's web site.
Virginia: Recipients with VA state withholding on forms 1099-MISC and R. VA's web site.
West Virginia: Recipients with WV state withholding on forms 1099-MISC, R and W-2G. WV's web site.
Wisconsin: Recipients with WI state withholding on forms 1099-MISC, R, and W-2G. W-2 for WI residents. WI's web site.
States with no 1099-MISC filing requirement:
Alaska, Florida, Illinois, Nevada, New Hampshire, New York, South Dakota, Tennessee, Texas, Washington, Wyoming