Often overlooked are the state filing requirements for 1099-MISC forms .  So here’s a list:

 

State

1099-MISC Requirement

1099-MISC Deadline

Details
Alabama

X

28-Feb

Form Link
Alaska

N/A

N/A

Arizona

N/A

N/A

Arkansas

X

28-Feb

Form Link
California

X

31-Mar

Form Link
Colorado

X

31-Mar

Form Link
Connecticut

X

31-Mar

Form Link
Delaware

X

31-Mar

Form Link
District of Columbia

X

31-Jan

Form Link
Florida

N/A

N/A

Georgia

X

28-Feb

Form Link
Hawaii

X

28-Feb

Form Link
Idaho

X

28-Feb

Form Link
Illinois

N/A

N/A

Indiana

N/A

N/A

Iowa

N/A

N/A

Kansas

X

28-Feb

Form Link
Kentucky

X

31-Jan

Form Link
Louisiana

N/A

N/A

Maine

X

31-Mar

Form Link
Maryland

N/A

N/A

Massachusetts

X

28-Feb

Form Link
Michigan

X

28-Feb

Form Link
Minnesota

X

28-Feb

Form Link
Mississippi

X

31-Mar

Form Link
Missouri

X

28-Feb

Form Link
Montana

X

28-Feb

Form Link
Nebraska

X

1-Feb

Form Link
Nevada

N/A

N/A

New Hampshire

N/A

N/A

New Jersey

X

28-Feb

Form Link
New Mexico

X

28-Feb

Form Link
New York

N/A

N/A

North Carolina

X

31-Mar

Form Link
North Dakota

X

31-Mar

Form Link
Ohio

N/A

N/A

Oklahoma

X

28-Feb

Form Link
Oregon

X

31-Mar

Form Link
Pennsylvania

X

31-Jan

Form Link
Rhode Island

X

28-Feb

Form Link
South Carolina

X

28-Feb

Form Link
South Dakota

N/A

N/A

Tennessee

N/A

N/A

Texas

N/A

N/A

Utah

X

31-Mar

Form Link
Vermont

X

28-Feb

Form Link
Virginia

X

28-Feb

Form Link
Washington

N/A

N/A

West Virginia

X

28-Feb

Form Link
Wisconsin

X

31-Jan

Form Link
Wyoming

N/A

N/A



21 Comments » for 1099-MISC Forms For States
  1. Joe says:

    For 1099s how do you determine whether forms need to be submitted to a state? Is it done on where the work was done, where the company is incorporated or the where contractor lives?

    • ttaulli says:

      The general rule is where the work is done. It can change based on variables, but the good rule of thumb is where work is performed.

  2. pac10stuytown says:

    Does anyone know the address to send the 1096 and 1099 forms to the state of New Jersey?
    Thank you.

  3. Paul Swenson says:

    I noticed Maryland has a “N/A” for 1099-MISC requirement, does that mean I don’t need to do a separate filing to Maryland for any 1099-MISC contractors I’ve paid in 2013? It looks like there is a Maryland form MW508 that could be used to file 1099-MISC, but I’ve also read that Maryland participates in a Federal program where anything I file with the U.S. Government will automatically be picked up by Maryland?

    Thanks so much,

    Paul Swenson
    SwensonCo LLC

    • ttaulli says:

      Hi Paul,

      That’s correct. Maryland participates with the IRS’ combined federal and state filing program, which means the IRS forwards 1099 information to the Maryland Comptroller when it is received.

  4. Michelle says:

    Where do I file 1099 Misc forms for the State of CA?

  5. Florence says:

    1) Do I have to complete a 1096 to send to the State with the (less than 50) 1099 forms that I’m sending?
    2) Do I have to separate at the perforation the 1099s that are being mailed to the State in one envelope?
    3) IF I run out of the 1099 copy B forms (for the recipient), can I photocopy blanks and use them?

    Thanks for your help

  6. Chris says:

    My wife and I live in Florida, but she received a 1099-MISC from a company in TN that she did freelance work for. When filing, is this considered “other state income,” even though the work was performed in Florida? I ask because I’m using TurboTax and originally chose “yes,” for this, but at the final error check I’m keep receiving a notification that I need to provide an address of residence.

    • ttaulli says:

      In this case, there is no “other state income.” TurboTax should create a Schedule C, which will list the income and then you can put in any deductible expenses.

  7. Amanda says:

    I notice that many of these seem to only have requirements if withholding taxes are taken out (such as NJ and KS). Am I correct with that?

    Also, CA states that the independent contractor reporting is required for anyone who receives 1099 income but later in the FAQ’s it states only sole proprietors, not LLC’s. So is it not required for to file in CA for LLC’s that I am required to file federally for? This is all very confusing! Thanks!

    • ttaulli says:

      Hi Amanda,

      Yes, this can be confusing! But regarding your first question, it is true that it is generally the case that a state filing is required if there is withholding. Keep in mind that states like California belong to a program that forwards the 1099-MISC form to the state.

      For the second question, you do not have to comply with the independent contractor reporting requirement (for the Employment Development Department) if the recipient of the 1099-MISC is a limited liability company.

  8. Bob says:

    We sell a service and pay a fee to the person who sent us the lead. The leads can come from anywhere in the US. Do we file a 1099-MISC in our home state for all of the services we sold, regardless of the state of the person who sent the lead?

    • ttaulli says:

      If you pay over $600 to the person, you will probably need to send a 1099 (unless the person has a corporation). Also, the state requirement is based on where the recipient is based, not your business.

  9. David Shaw says:

    which states automatically receive copies of 1099s filed with the IRS? If they participate, do I need to also send a copy to those states to be in compliance?

    • ttaulli says:

      Here’s how things work re: the IRS
      1. If a biz owner files a paper 1099, he may need to send copy 1 to the state (depending on the requirements). But it is not automatically send by the IRS.
      2. If a state belongs to the federal/state combined program for electronic filing (about 30 states, I think), the IRS automatically sends the 1099 to the state. But the IRS does not provide any status updates or handles any of the reconciliation forms you may need to file with the state.

  10. JDW says:

    Just for clarification for anyone totally new to 1099s; in order for the Martinsburg Computing Center to send the 1099 info to the state (for 1099-MISC at least, which is all that I am familiar with), the electronic file has to have an indicator to do so. For example, there is an indicator in the “A” record position 6 (2013). B records have to have a state code and then K records must be created by your system as well.
    So, it is true that it is automatic … but, it requires a little bit of legwork up front to make it happen.

  11. katherine says:

    Thanks for the links! Actually, I found a blank IRS 1096 form here too http://bit.ly/10C8sKf

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