Skip to content
Sign in
An image of the Stripe logo
/
Create account
Sign in
Home
Payments
Finance automation
Banking as a service
Developer tools
No-code
All products
Home
Payments
Finance automation
Home
Payments
Finance automation
Banking as a service
Developer tools
Overview
Get started
About Stripe payments
Start an integration
Payment Links
Checkout
Web Elements
Mobile Elements
Payment scenarios
During the payment
After the payment
Add payment methods
More payment scenarios
Faster checkout with Link
Other Stripe products
Connect
    Overview
    Get started
    Customize your Connect integration
    Collect payments then pay out
    Enable other businesses to accept payments directly
    Pay out money
    Explore Connect
    Onboard your accounts
    Choose your account type
    Standard
    Express
    Custom
    Update accounts
    Service agreement types
    Payment methods
    Account capabilities
    Handle verification with the API
    Additional Verifications
    Update verified info
    Migrate to Stripe
    Connect embedded components
    Getting started
    Supported components
    Customization
    Accept payments
    Create a charge
    Create a payments page
    Create payment links with Connect
    Connect integration guide
    Dynamic payment methods
    Set statement descriptors
    Connect platforms using the Payment Methods API
    Create subscriptions
    Create invoices
    Debit Express and Custom connected accounts
    Pay out
    Set bank and debit card payouts
    Bank accounts and debit cards
    Manage payout schedule
    Manual payouts
    Payout reversals
    Payout statement descriptors
    Alternative Currency Payouts
    Instant Payouts
    Cross-border payouts
    Crypto payouts
    Manage funds
    Add money to your platform balance
    Account balance
    Handle multiple currencies
    Manage accounts
    Best practices
    Listen for updates
    Dashboard account management
    Understanding risk offerings
    Platform controls for Standard accounts
    Make API calls for connected accounts
    Set MCCs
    Testing
    Payment Method Configurations API
    Migrate to Payment Method Configurations API
    Multiple payment method configurations
    Manage tax forms
    Overview
    Get started with tax reporting
    1099 Tax Support and Communication Guide
    Tax form settings
    Calculation methods
    Identity information on tax forms
    File tax forms
    File tax forms with states
      1099-K
      1099-NEC
      1099-MISC
    Identify forms with missing information
    Update and create tax forms
    Deliver tax forms
    Deliver tax forms with Stripe Express
    Correct tax forms
    Split tax forms
    Tax year changeover
    What's new for tax year 2023
Terminal
Radar
Financial Connections
Crypto
Identity
Climate
Resources
About the APIs
Implementation guides
Regulation support
Testing
Connect
·
HomePaymentsConnectFile tax forms with states

1099-NEC form state requirements

View the state requirements for 1099-NEC forms.

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
AlabamaIf State WitholdingSame as IRS$0–
AlaskaNo

–

–-–
ArizonaIf State WitholdingSame as IRS$0–
ArkansasCFSFSame as IRSSame as IRS–
CaliforniaCFSFSame as IRSSame as IRS–
ColoradoIf State WitholdingSame as IRS$0–
ConnecticutIf State WitholdingSame as IRS$0Connecticut Tax Registration Number
DelawareState PortalSame as IRSSame as IRSMust use EIN
District of ColumbiaState PortalSame as IRSSame as IRS–
FloridaNo

–

–-–
GeorgiaIf State WitholdingSame as IRSSame as IRS–
HawaiiCFSFSame as IRSSame as IRS–
IdahoCFSFFebruary 28Same as IRSIdaho Withholding Account Number
IllinoisNo

–

–-–
IndianaIf State WitholdingSame as IRS$0–
IowaIf State WitholdingFebruary 15$0–
KansasIf State WitholdingSame as IRS$0Kansas Withholding Tax Account Number
KentuckyIf State WitholdingSame as IRS$0–
LouisianaIf State WitholdingSame as IRS$0–
MaineState Portal–Same as IRS–
MarylandCFSFSame as IRSSame as IRSMaryland Central Registration Number
MassachusettsState PortalSame as IRSSame as IRS–
MichiganIf State WitholdingSame as IRS$0–
MinnesotaIf State WitholdingSame as IRS$0–
MississippiState PortalSame as IRS$601–
MissouriCFSFSame as IRSSame as IRS–
MontanaState PortalSame as IRSSame as IRS–
NebraskaIf State WitholdingSame as IRS$0Nebraska Number
NevadaNo

–

–-–
New HampshireNo

–

–-–
New JerseyCFSFSame as IRSSame as IRS–
New MexicoNo

–

–-–
New YorkNo

–

–-–
North CarolinaIf State WitholdingSame as IRS$0NC Withholding ID Number or EIN
North DakotaIf State WitholdingSame as IRS$0–
OhioIf State WitholdingSame as IRS$0–
OklahomaCFSFSame as IRSSame as IRS–
OregonState PortalSame as IRSSame as IRS–
PennsylvaniaState PortalSame as IRSSame as IRSPA Employer Account ID
Rhode IslandIf State WitholdingSame as IRS$100–
South CarolinaIf State WitholdingSame as IRS$0SC Withholding File Number or EIN
South DakotaNo

–

–-–
TennesseeNo

–

–-–
TexasNo

–

–-–
UtahIf State WitholdingSame as IRS$0–
VermontIf State WitholdingSame as IRS$0Vermont Withholding Account Number
VirginiaIf State WitholdingSame as IRS$0–
WashingtonNo

–

–-–
West VirginiaIf State WitholdingSame as IRS$0–
WisconsinIf State WitholdingSame as IRS$0Wisconsin Withholding Tax Number**
WyomingNo

–

–-–

*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 PortalStripe 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 WithholdingYou’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.

See also

  • File form with states
  • Add the state tax Registration or withholding ID
Was this page helpful?
Need help? Contact Support.
Watch our developer tutorials.
Check out our product changelog.
Questions? Contact Sales.
Powered by Markdoc
You can unsubscribe at any time. Read our privacy policy.
On this page
How to interpret form state requirements
See also
Products Used
Connect
Stripe Shell
Test mode
Welcome to the Stripe Shell! Stripe Shell is a browser-based shell with the Stripe CLI pre-installed. Log in to your Stripe account and press Control + Backtick (`) on your keyboard to start managing your Stripe resources in test mode. - View supported Stripe commands: - Find webhook events: - Listen for webhook events: - Call Stripe APIs: stripe [api resource] [operation] (e.g., )
The Stripe Shell is best experienced on desktop.
$