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State Compliance

Alabama participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Alaska does not have a state income tax and, therefore, no state Form 1099-MISC filing requirement. 

Arizona does not require 1099-MISC filing. 

For the most up-to-date state filing requirements visit the state site here.

Arkansas participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

California participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Colorado participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Connecticut participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Delaware participates in the Combined Federal / State Filing Program, but Delaware taxpayers must still file 1099-MISC and 1099-R forms directly with the Delaware Division of Revenue.

Deleware 1099-MISC filing requirements:

File federal Forms 1099-MISC and State form W-3.

For the most up-to-date state filing requirements visit the state site here.

The District of Columbia requires that information reporting is done directly with the state.  They do not participate in the combined federal/state reporting.

District of Columbia 1099-MISC filing requirements:

File federal Forms 1099-MISC directly with D.C.  You also must use the bulk upload or online data entry via OTR’s tax portal.

For the most up-to-date state filing requirements visit the state site here.

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Florida does not have a state income tax and, therefore, no state Form 1099-MISC filing requirement. 

Georgia participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Hawaii participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Idaho participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Illinois does not require 1099-MISC filing. 

For the most up-to-date state filing requirements visit the state site here.

Indiana participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

This state requires that information reporting is done directly with the state.  They do not participate in the combined federal/state reporting.

Iowa 1099-MISC filing requirements:

File federal Forms 1099-MISC and state form Annual VSP Report 44-007.

For the most up-to-date state filing requirements visit the state site here.

Kansas participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

This state requires that information reporting is done directly with the state.  They do not participate in the combined federal/state reporting.

Kentucky 1099-MISC filing requirements:

State tax withheld – File federal Forms 1099-MISC and state form K3.

No state tax withheld – No state tax filing requirement

For the most up-to-date state filing requirements visit the state site here.

Louisiana participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Maine participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Maryland does not require 1099-MISC filing. 

For the most up-to-date state filing requirements visit the state site here.

Massachusetts participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Michigan participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Minnesota participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Mississippi participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Missouri participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Montana participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Nebraska participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Nevada does not have a state income tax and, therefore, no state Form 1099-MISC filing requirement. 

New Hampshire does not have a state income tax and, therefore, no state Form 1099-MISC filing requirement. 

New Jersey participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

New Mexico participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

New York state does not require 1099-MISC filing. 

For the most up-to-date state filing requirements visit the state site here.

This state requires that information reporting is done directly with the state.  

North Carolina 1099-MISC filing requirements:

State tax withheld and/or there is an amount in Box 3 (Other income) or Box 7 (Nonemployee compensation) – File federal Forms 1099-MISC and state form NC03.

No state tax withheld or there is no amount in Box 3 (Other income) or Box 7 (Nonemployee compensation) – No state tax filing requirement

For the most up-to-date state filing requirements visit the state site here.

North Dakota participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Ohio participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Oklahoma participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Oklahoma 1099-MISC state filing requirements

However, the state does have one exception to the CF/SF program.  If Oil & gas royalties were paid and/or state taxes were withheld, there is a state filing requirement.   See forms 500 and 500A.

For the most up-to-date state filing requirements visit the state site here.

This state requires that information reporting is done directly with the state.  They do not participate in the combined federal/state reporting.

Oregon 1099-MISC filing requirements:

Oregon requires the filing of 1099-MISC forms following federal guidelines.   – File federal Forms 1099-MISC and state form OR-WR.

For the most up-to-date state filing requirements visit the state site here.

 

This state requires that information reporting is done directly with the state.  They do not participate in the combined federal/state reporting.

Pennsylvania 1099-MISC filing requirements:

(1) Pennsylvania requires the filing of 1099-MISC at the federal threshold for all Pennsylvania income.  – File federal Forms 1099-MISC and state form REV-1667 R.

Withholding requirements:

Act 43 of 2017 created a withholding obligation for certain payors of Pennsylvania-source income and lessees of Pennsylvania real estate to non-residents. It also expanded the requirements with respect to when a copy of Federal Form 1099-MISC is required to be filed with the Pennsylvania Department of Revenue.

Beginning January 1, 2018, anyone that makes the following payments is required to withhold from such payments an amount equal to the tax rate specified per 72 P.S. § 7302 (currently 3.07%):

    • Payments of Pennsylvania source non-employee compensation or business income to a non-resident individual or disregarded entity that has a nonresident member and is reported on a 1099-MISC.
    • A lessee of Pennsylvania real estate who makes a lease payment in the course of a trade or business to a non-resident lessor.

NOTE: Withholding is optional for payors or lessees paying less than $5,000 annually. However, if you are unsure of the total amount of payments that will be made during the year, the Department encourages you to withhold and remit income tax from all payments made.

Governmental payors, including the Pennsylvania State System of Higher Education and its institutions, are exempt from the requirement of withholding on nonemployee compensation and business income.

For the most up-to-date state filing requirements visit the state site here.

This state requires that information reporting is done directly with the state.  They do not participate in the combined federal/state reporting.

Rhode Island 1099-MISC filing requirements:

(1) State tax was withheld, (2) $100 or more was paid to a non-resident for services performed in Rhode Island or (3) $100 or more paid to a Rhode Island recipient for income that is directly attributable to obligations of states other than Rhode Island. – File federal Forms 1099-MISC and state form RI-W3.

None of the requirements were met above – No filing requirement.

For the most up-to-date state filing requirements visit the state site here.

This state requires that information reporting is done directly with the state.  They do not participate in the combined federal/state reporting.

South Carolina 1099-MISC filing requirements:

State tax withheld – File federal Forms 1099-MISC and state form WH-1606.

No state tax withheld – No state tax filing requirement

For the most up-to-date state filing requirements visit the state site here.

South Dakota does not have a state income tax and, therefore, no state Form 1099-MISC filing requirement. 

Tennessee does not require state Form 1099-MISC filing.

Texas does not have a state income tax and, therefore, no state Form 1099-MISC filing requirement. 

This state requires that information reporting is done directly with the state.  They do not participate in the combined federal/state reporting.

Utah 1099-MISC filing requirements:

State tax withheld – File federal Forms 1099-MISC and state form TC-941R.

No state tax withheld – No state tax filing requirement

For the most up-to-date state filing requirements visit the state site here.

This state requires that information reporting is done directly with the state.  They do not participate in the combined federal/state reporting.

Vermont 1099-MISC filing requirements:

State tax withheld – File federal Forms 1099-MISC and state form WHT 434.

No state tax withheld – No state tax filing requirement

For the most up-to-date state filing requirements visit the state site here.

Virginia participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Washington does not have a state income tax and, therefore, no state Form 1099-MISC filing requirement. 

This state requires that information reporting is done directly with the state.  They do not participate in the combined federal/state reporting.

West Virginia 1099-MISC filing requirements:

State tax withheld – File federal Forms 1099-MISC and state form IT 103.

No state tax withheld – No state tax filing requirement

For the most up-to-date state filing requirements visit the state site here.

Wisconsin participates in the Combined Federal/State Filing (CF/SF) Program.  The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.  Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.  However, if you withhold any state income tax from a payee, you may be required to file the 1099-MISC form directly with the state.  

For more information see our Guide to the IRS Combined Federal/State Filing (CF/SF) Program.

Wyoming does not have a state income tax and, therefore, no state Form 1099-MISC filing requirement.