1099-NEC form state requirements
View the state requirements for 1099-NEC forms.
Some participating State regulatory agencies haven’t fully finalized filing requirements and requirements remain subject to change for the 2022 tax season. Updates that occur to this page are automatically reflected in the form status badges and counts in the tax reporting dashboard.
If the 1099-NEC column shows “only if withholding,” you’re required to file a 1099 form with that state only if you withheld state taxes. You can specify the amount withheld by using CSV import and updating the state_tax_withheld column.
If you have done backup withholding, you may have additional reporting requirements with states. We recommend that you consult a tax advisor.
| STATE | 1099-NEC FILING REQUIRED | FILING DUE DATE | FILING THRESHOLD | STATE ID OR REGISTRATION NUMBER REQUIRED? |
|---|---|---|---|---|
| Alabama | Yes | March 15 | 1,500 USD | No |
| Alaska | No | N/A | N/A | N/A |
| Arizona | Yes (only if withholding) | Same as IRS | No threshold if withholding | No |
| Arkansas | Yes | Same as IRS | 2,500 USD | No |
| California | Yes | March 31 | Same as IRS | No |
| Colorado | Yes (only if withholding) | Same as IRS | No threshold if withholding | No |
| Connecticut | Yes (only if withholding) | Same as IRS | No threshold if withholding | Yes* |
| Delaware | Yes | Same as IRS | Same as IRS | Yes |
| District of Columbia | Yes | Same as IRS | Same as IRS | No |
| Florida | No | N/A | N/A | N/A |
| Georgia | Yes (only if withholding) | Same as IRS | No threshold if withholding | No |
| Hawaii | Yes | Same as IRS | Same as IRS | No |
| Idaho | Yes | Same as IRS | Same as IRS | Yes* |
| Illinois | No | N/A | N/A | N/A |
| Indiana | Yes (only if withholding) | Same as IRS | No threshold if withholding | No |
| Iowa | Yes (only if withholding) | February 15 | No threshold if withholding | No |
| Kansas | Yes (only if withholding) | Same as IRS | No threshold if withholding | Yes |
| Kentucky | Yes (only if withholding) | Same as IRS | No threshold if withholding | No |
| Louisiana | Yes (only if withholding) | Same as IRS | No threshold if withholding | No |
| Maine | Yes (only if withholding) | Same as IRS | No threshold if withholding | No |
| Maryland | Yes (only if withholding) | Same as IRS | No threshold if withholding | Yes* |
| Massachusetts | Yes | Same as IRS | Same as IRS | No |
| Michigan | Yes | Same as IRS | Same as IRS | No |
| Minnesota | Yes (only if withholding) | Same as IRS | No threshold if withholding | No |
| Mississippi | Yes (only if withholding) | February 28 | No threshold if withholding | No |
| Missouri | Yes | February 28 | 1,200 USD | No |
| Montana | Yes | Same as IRS | Same as IRS | No |
| Nebraska | Yes | January 31 | No threshold if withholding | Yes |
| Nevada | No | N/A | N/A | N/A |
| New Hampshire | No | N/A | N/A | N/A |
| New Jersey | Yes (only if withholding) | February 15 | No threshold if withholding | Yes* |
| New Mexico | No | N/A | N/A | N/A |
| New York | No | N/A | N/A | N/A |
| North Carolina | Yes (only if withholding) | Same as IRS | No threshold if withholding | Yes* |
| North Dakota | Yes (only if withholding) | January 31 | No threshold if withholding | No |
| Ohio | No | N/A | N/A | N/A |
| Oklahoma | Yes | Same as IRS | 750 USD | Yes* |
| Oregon | Yes | Same as IRS | Same as IRS | No |
| Pennsylvania | Yes | Same as IRS | Same as IRS | Yes* |
| Rhode Island | Yes (only if withholding and RI source income paid to a non-resident of RI) | Same as IRS | 100 USD | No |
| South Carolina | Yes (only if withholding) | Same as IRS | No threshold if withholding | Yes* |
| South Dakota | No | N/A | N/A | N/A |
| Tennessee | No | N/A | N/A | N/A |
| Texas | No | N/A | N/A | N/A |
| Utah | Yes (only if withholding) | Same as IRS | No threshold if withholding | No |
| Vermont | Yes | Same as IRS | Same as IRS | Yes |
| Virginia | Yes (only if withholding) | Same as IRS | No threshold if withholding | No |
| Washington | No | N/A | N/A | N/A |
| West Virginia | Yes (only if withholding) | Same as IRS | No threshold if withholding | No |
| Wisconsin | Yes (only if withholding) | Same as IRS | No threshold if withholding | Yes* |
| Wyoming | No | N/A | N/A | N/A |
*Indicates that a state tax registration or withholding ID might be required for tax withholding, which might not be a hard requirement when filing through the state portal.