What is state filing?
All 1099 forms must be submitted to the IRS and the recipient, but some forms must also be submitted to the Department of Revenue for certain states. With the new 1099-NEC and 1099-MISC, many states' requirements are in flux.
Starting with tax year 2020, Track1099 will offer a 1099 state e-filing service to certain states. For those states we don't yet support, we will give you the file to upload. Please see our State E-file video.
Note: We do not yet provide any state files or support for W-2, 1095-B/C or 1042-S.
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.
Please ensure that you fulfill your state's filing requirements.
States for which Track1099 offers an e-file service (or you can download the file for free and file yourself):
District of Columbia: Forms 1099-NEC, B, DIV, G, INT, MISC, OID, R, and K. 1099-K must be submitted for all recipients with at least $600 in Box 1a. DC's web site
Delware: Forms 1099-NEC and MISC. Form 1099-R if DE state tax is withheld. DE's web site
Kansas: KS recipients with forms 1099-NEC, MISC, B, DIV, INT, R and W-2G. Electronic corrections are not currently supported by KS, instead paper corrections must be submitted by you as described on the KS's web site
Massachusetts: Forms 1099-NEC, MISC, INT, DIV, K and R. If you choose to upload the file yourself, in line 1 of your MA file, change the 9-digit number beginning with 454..to your Payer's EIN before submitting to MA. 1099-K must be submitted for all recipients with at least $600 in Box 1a. MA's web site
Michigan: Form 1099-NEC. Recipients with MI state withholding on 1099-MISC, R and W-2G. MI's web site
New Jersey: NJ recipients of form 1099-NEC with more than $1000 and recipients with NJ state withholding on forms 1099-MISC and R. NJ's web site
New York: Form 1099-K. NY's web site
Oregon: Forms 1099-NEC, MISC, G, K, R, W-2G, and W-2 for iWire. Ensure you've entered the Payer's OR BIN in the State Payer ID box of your recipients' 1099s. For W-2s, enter Transit tax withheld in box 14 (eg "ORSTT W/H - $15.00"). OR's web site
Pennsylvania: 1099-NEC, MISC, R for e-Tides. If you have a PA tax account ID, you must enter it in the state withholding section of your forms, even if you did not have withholding. If you do not have PA Payer ID, leave that field blank. Do not enter your EIN. If you have PA withholding for recipients, you must file a PA REV-1667 form, either electronically, if you e-filed with us or via paper, if you sent paper to PA. To troubleshoot PA errors, see below under "Troubleshooting". PA's web site and file specs.
Tennessee: Form 1099-K. TN's web site
Wisconsin: 1099-NEC forms. Recipients with WI state withholding on forms 1099-DIV, INT, MISC, R and W2G. We do not yet support W-2 for WI residents, but will give you a file. WI's web site
States for which we provide a free file for you to upload:
Alabama: Form 1099-K. Mail all AL recipients of 1099-NEC to: AL DOR, PO Box 327489, Montgomery, AL 36132-7489. AL's web site
Arizona: Recipients with AZ state withholding on forms 1099-NEC, MISC, B, DIV, INT, G, K, OID, PATR, R, and W-2G. AZ's web site
Arkansas: Form 1099-NEC with more than $2500. Recipients with AR state withholding on forms MISC, B, DIV, INT, G, K, OID, PATR, R, and W-2G. AR's web site
Connecticut: Recipients with CT state withholding on forms 1099-MISC and R. All recipients of 1099-NEC and 1099-K. CT's web site
Florida: Form 1099-K. 1099-K must be submitted for all FL recipients. FL's web site
Georgia: Recipients with GA state withholding on forms 1099-NEC, MISC. All recipients of 1099-K. GA's web site
Hawaii: Form 1099-NEC. HI only accepts paper. Go to Downloads->Big green button for a PDF. HI's web site
Idaho: Recipients with ID state withholding on form 1099-NEC. ID's web site
Illinois: Forms 1099-K, W-2G. 1099-K must be submitted for all recipients with at least $1000 in Box 1a. IL's web site
Indiana: Recipients with IN state withholding on forms 1099-NEC, R and W-2G. IN's web site
Iowa: Recipients with IA state withholding on 1099-NEC, MISC, B, C, DIV, INT, G, K, OID, R, and W-2G. Before submitting the file to IA, replace the text "ENTERBEN" in the filename and the second to last line of the file with your 8 digit IA Business eFile Number (BEN). 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
Maryland: Recipients with MD state withholding on forms 1099-NEC and MISC. 1099-K must be submitted for all recipients with at least $600 in Box 1a. MD's web site
Minnesota: Recipients with MN state withholding on form 1099-MISC. MN's web site
Mississippi: Form 1099-NEC and MISC. MS's web site
Missouri: Form 1099-NEC. MO's web site
Montana: Form 1099-NEC. MT's web site
Nebraska: Recipients with NE state withholding on form 1099-NEC. NE's web site
North Carolina: Recipients with NC state withholding on forms 1099-NEC, B, DIV, G, INT, MISC, OID and W2G; all 1099-R. NC's web site
North Dakota: Form 1099-NEC. Recipients with ND state withholding on forms 1099-MISC, B, DIV, INT, G, OID, PATR, R, and W-2G. ND's web site
Ohio: Form 1009-R for OH e-file. Recipients with OH state withholding on forms 1099-NEC and MISC must mail in a paper form. Please use Downloads->Big green button for a PDF. OH's web site.
Oklahoma: Form 1099-NEC with more than $750. OK's web site
Rhode Island: 1099-MISC. RI only accepts paper forms. Please see RI's web site for more info.
South Carolina: Recipients with SC state withholding on forms 1099-NEC. SC accepts CD-ROM only. SC's web site
Utah: Recipients with UT state withholding on forms 1099-MISC and R. UT's web site
Vermont: Recipients with VT state withholding on forms 1099-B, DIV, G, INT, K, MISC, NEC, OID PATR, and R. 1099-K must be submitted for all recipients with at least $600 in Box 1a. VT's 1099-K info and VT's general 1099 site
Virginia: Recipients with VA state withholding on forms 1099-NEC, MISC and R. VA's web site
West Virginia: Recipients with WV state withholding on forms 1099-NEC, MISC, R and W-2G. WV's web site
States with no 1099-NEC filing requirement:
Alaska, Florida, Illinois, Nevada, New Hampshire, New York, South Dakota, Tennessee, Texas, Washington, Wyoming
Rejected State File Troubleshooting
Please thoroughly read the email from us that contains the error messages from the state.
This email was sent to the team leader, if you are on a team.
Even if you disagree with the errors, please correct your recipients as they say. We will auto-resend.
Payer errors cannot be fixed electronically at this time. You will have to send paper to that state.
To send paper, go to Downloads->Big green button. Copy B and the summary page in place of a 1096 are sufficient to send.
Go to your state's Dept of Revenue web site to find the mailing address.
Pennsylvania: PA requires you to enter PA Payer ID, if you have one, even if you are not withholding for that recipient. If you do not have a Payer ID, leave all state withholding fields blank. If you get an error "TAX_RETURN_STATUS", then your payroll company has filed your W-2s and PA cannot also accept 1099s electronically. Yes, this is odd. You can either sign up for a second PA Payer ID and use that to file your 1099s or you can send paper to: PA Department of Revenue, Bureau of Individual Taxes, 1099 NEC Forms, PO Box 280509, Harrisburg, PA 17128-0509
If you have PA withholding on your recipients and have had us successfully e-file them, please do the following to fill in your REV-1667. If you sent paper, you will have to fill in and send a paper REV-1667.
- Go to E-tides, click Enter E-tides and login.
- Click "File Return/Payment" on the left side.
- Select "Employer Withholding Tax" under 1099 Filings and click "Next".
- Select your company under "File a Employer Withholding Tax Return or Payment" and click "Select".
- Choose the "W-2/1099/REV-1667 Annual Withholding" option and select tax year 2020 REV-1667 from the dropdown (if not already selected) and click "Continue".
- Select "Enter/Edit REV-1667 Annual Withholding Reconciliation Statement(Transmittal)" and click "Continue".
- Make sure all the amounts are correct and click "Continue".
- Click the "Submit" button.
Wisconsin: Leave all state withholding fields blank if you do not have a WI ID. We will enter the default for you.