1099-NEC form state requirements
Warning
Some participating State regulatory agencies haven’t fully finalized filing requirements and requirements remain subject to change for the 2023 tax season. Updates that occur to this page are automatically reflected in the form status badges and counts in the tax reporting Dashboard.
For 1099-NEC forms, the IRS requires filing if the amount of total reportable payments is $600 or more. Filing requirements for some states might differ from federal requirements.
We outline state filing requirements for 1099-NEC forms to help you identify which states you can file directly in your Dashboard, which states require a state tax registration or withholding ID when filing, and which states you’re responsible for filing directly with.
Warning
If you have done backup withholding or state withholding, you might have additional reporting requirements with states. We recommend that you consult a tax advisor.
| STATE | 1099-NEC FILING REQUIRED | DOES STRIPE FILE | FILING DUE DATE* | FILING THRESHOLD | IF ISSUED, PROVIDE STATE NUMBER |
|---|---|---|---|---|---|
| Alabama | If State Witholding | Same as IRS | $0 | – | |
| Alaska | No | – | – | - | – |
| Arizona | If State Witholding | Same as IRS | $0 | – | |
| Arkansas | CFSF | Same as IRS | Same as IRS | – | |
| California | CFSF | Same as IRS | Same as IRS | – | |
| Colorado | If State Witholding | Same as IRS | $0 | – | |
| Connecticut | If State Witholding | Same as IRS | $0 | Connecticut Tax Registration Number | |
| Delaware | State Portal | Same as IRS | Same as IRS | Must use EIN | |
| District of Columbia | State Portal | Same as IRS | Same as IRS | – | |
| Florida | No | – | – | - | – |
| Georgia | If State Witholding | Same as IRS | Same as IRS | – | |
| Hawaii | CFSF | Same as IRS | Same as IRS | – | |
| Idaho | CFSF | February 28 | Same as IRS | Idaho Withholding Account Number | |
| Illinois | No | – | – | - | – |
| Indiana | If State Witholding | Same as IRS | $0 | – | |
| Iowa | If State Witholding | February 15 | $0 | – | |
| Kansas | If State Witholding | Same as IRS | $0 | Kansas Withholding Tax Account Number | |
| Kentucky | If State Witholding | Same as IRS | $0 | – | |
| Louisiana | If State Witholding | Same as IRS | $0 | – | |
| Maine | State Portal | – | Same as IRS | – | |
| Maryland | CFSF | Same as IRS | Same as IRS | Maryland Central Registration Number | |
| Massachusetts | State Portal | Same as IRS | Same as IRS | – | |
| Michigan | If State Witholding | Same as IRS | $0 | – | |
| Minnesota | If State Witholding | Same as IRS | $0 | – | |
| Mississippi | State Portal | Same as IRS | $601 | – | |
| Missouri | CFSF | Same as IRS | Same as IRS | – | |
| Montana | State Portal | Same as IRS | Same as IRS | – | |
| Nebraska | If State Witholding | Same as IRS | $0 | Nebraska Number | |
| Nevada | No | – | – | - | – |
| New Hampshire | No | – | – | - | – |
| New Jersey | CFSF | Same as IRS | Same as IRS | – | |
| New Mexico | No | – | – | - | – |
| New York | No | – | – | - | – |
| North Carolina | If State Witholding | Same as IRS | $0 | NC Withholding ID Number or EIN | |
| North Dakota | If State Witholding | Same as IRS | $0 | – | |
| Ohio | If State Witholding | Same as IRS | $0 | – | |
| Oklahoma | CFSF | Same as IRS | Same as IRS | – | |
| Oregon | State Portal | Same as IRS | Same as IRS | – | |
| Pennsylvania | State Portal | Same as IRS | Same as IRS | PA Employer Account ID | |
| Rhode Island | If State Witholding | Same as IRS | $100 | – | |
| South Carolina | If State Witholding | Same as IRS | $0 | SC Withholding File Number or EIN | |
| South Dakota | No | – | – | - | – |
| Tennessee | No | – | – | - | – |
| Texas | No | – | – | - | – |
| Utah | If State Witholding | Same as IRS | $0 | – | |
| Vermont | If State Witholding | Same as IRS | $0 | Vermont Withholding Account Number | |
| Virginia | If State Witholding | Same as IRS | $0 | – | |
| Washington | No | – | – | - | – |
| West Virginia | If State Witholding | Same as IRS | $0 | – | |
| Wisconsin | If State Witholding | Same as IRS | $0 | Wisconsin Withholding Tax Number** | |
| Wyoming | No | – | – | - | – |
*January 25th, 2024 is the latest recommended date to file forms with the IRS and states in your Stripe Dashboard
**If a Wisconsin withholding tax number isn’t provided, Stripe uses the default value of 036888888888801 instead.
How to interpret form state requirements
Stripe supports filing in all states that require 1099-NEC filing and don’t have withholding-based filing requirements. When you file your 1099-NEC forms from the Tax forms view in the Dashboard, Stripe submits your forms to the IRS and all qualifying states.
1099-NEC FILING REQUIRED
| State Portal | Stripe submits the forms directly to these states. An additional state filing fee of 1.49 USD applies per 1099-NEC form filed directly with state revenue authorities. |
CFSF | States listed as CFSF are part of the Combined Federal / State Filing (CFSF) program. Forms filed to the IRS are automatically forwarded to the state, eliminating separate reporting to the participating states. If forms have already been filed with the IRS, you won’t be charged an additional state filing fee for filing in these states. Some states still require direct filing with the state, even though they participate in the CFSF program. Stripe submits the forms directly to these states. |
| If State Withholding | You’re required to file a 1099-NEC form with that state only if you withheld state taxes. In your Dashboard, you can specify the amount withheld by updating the form and updating the state_tax_withheld column. When you file your 1099-NEC forms in the Dashboard, we automatically export forms eligible for state filing and with state_tax_withheld so you can file directly with applicable states. |
Note
Some forms that appear to be below the federal filing threshold can also appear as Ready or Needs attention due to Grouped TINs or state filing thresholds. Learn more
FILING DUE DATE
While the IRS deadline to file 1099-NEC forms and deliver forms to your payees is January 31st, we coupled filing and delivery together to streamline the process. January 25th, 2024 is the latest recommended date to file forms with the IRS and states in your Stripe Dashboard. This guarantees forms are filed with the IRS and a copy is sent to the recipients before the IRS delivery deadline of January 31st.
STATE NUMBERS
State Tax Registration or Withholding IDs are only required for some states. After you obtain the registration or withholding ID, add the states in which you’ll file and the corresponding IDs on the Tax forms settings page. In the Dashboard, click Settings. On Product settings, under Connect, click Tax form settings. When filing forms in your Dashboard, you must provide an appropriate ID in states that require one.