State 1099 Filing Requirements
Understand state-specific 1099 filing requirements to ensure compliance and avoid penalties.
At the end of each tax year, employers that make payments to independent contractors are required to file 1099-NECs. Form 1099-NEC is used to report non-employment income (contractor payments) that was paid to the contractor throughout the calendar year.
Below is a summary of requirements by state.
How to Use the Chart
- State - The information provided for each state pertains to where the contractor performed services. Most times, it will be the company’s main address but companies with multiple workplaces may have contracted services in a state other than the main address.
- Filing Required (Y/N) - Each state has specific requirements for filing 1099-NECs. If there is an * following the N, it means that filing is only required if taxes were withheld from the contractor payment. Check does not withhold taxes from contractor payments so this would not be applicable for companies that used Check to pay their contractors.
- Filing Threshold - States that require 1099-NECs to be filed may also only require the form to be sent after the contractor receives a certain amount in payments from the company for the year. If the contractor was paid less than this amount a 1099-NEC does not need to be filed.
- Due Date for Filing - This is when the 1099-NEC must be filed with the agency. There may be two different due dates depending on whether filing by paper vs online.
- How to File - If the state allows for paper filings, the address has been provided. If there is a limit to the amount of 1099-NECs that can be sent by paper, it is noted as “less than XX”. If online filing is available, a link to the agency’s portal has been included where companies can either key-in the 1099-NEC or upload a file.
- Agency Website - State website where companies can find more information on filing the 1099-NEC.
State | Filing Required (Y/N) | Filing Threshold | Due Date for Filing | How to File | Agency Website |
Alabama | Y | $1,500 | March 15 | Paper only:Alabama Dept. of Revenue
PO Box 327489
Montgomery, AL 36132-7489 | |
Alaska | N | - | - | - | - |
Arizona | N* | - | - | - | - |
Arkansas | Y | $2,500 | January 31 | Paper:
Dept. of Finance and Administration
Withholding Tax Branch
PO Box 8055
Little Rock, AR 72203
Online:https://atap.arkansas.gov/_/ | |
California | Y | $600.00 | February 28 (Paper)
March 31 (Online) | Paper:
Franchise Tax Board
PO Box 942840
Sacramento, CA 94240-6090
Online: https://www.ftb.ca.gov/help/swift/index.html | |
Colorado | N* | - | - | - | - |
Connecticut | Y | None | January 31 | Paper (less than 25):
Department of Revenue Services
PO Box 2931
Hartford CT 06104-2931
Online:
https://portal.ct.gov/DRS-myconneCT | |
Delaware | Y | None | January 31 | Paper:
State of Delaware
Division of Revenue
PO Box 830
Wilmington, DE 19899
Online:https://dorweb.revenue.delaware.gov/w2send/ | |
District of Columbia | Y | None | January 31 | Paper (less than 25):
Office of Tax and Revenue
1101 4th St., SW, FL4
Washington, DC 20024
Online:
https://mytax.dc.gov/_/ | |
Florida | N | - | - | - | - |
Georgia | N* | - | - | - | - |
Hawaii | Y | None | January 31 | Paper only:
Hawaii Department of Taxation
PO Box 3559
Honolulu, HI 96811-3559 | |
Idaho | N* | - | - | - | - |
Illinois | N | - | - | - | - |
Indiana | N* | - | - | - | - |
Iowa | N | - | - | - | - |
Kansas | Y | None | January 31 | Paper (less than 51):
Withholding Tax
Kansas Department of Revenue
PO Box 3506
Topeka, Kansas 66601-3506
Online:
https://www.kdor.ks.gov/Apps/kcsc/login.aspx?ReturnUrl=%2fapps%2fkcsc%2fsecure%2fdefault.aspx | |
Kentucky | N* | - | - | - | - |
Louisiana | N* | - | - | - | - |
Maine | N* | - | - | - | - |
Maryland | N | - | - | - | - |
Massachusetts | Y | $600.00 | January 31 | Paper (less than 50):
Massachusetts Department of Revenue
PO Box 7045
Boston, MA 02204
Online:
https://mtc.dor.state.ma.us/mtc/_/ | |
Michigan | Y | None | January 31 | Paper (less than 250):
Michigan Department of Treasury
PO Box 30401
Lansing, MI 48909-7901
Online:
https://mto.treasury.michigan.gov/eai/mtologin/authenticate?URL=/ | |
Minnesota | N* | - | - | - | - |
Mississippi | Y | $600.00 | February 28 | Paper (less than 25):
Department of Revenue
Withholding Tax Division
PO Box 23058
Jackson, MS 39225-3058
Online:
https://tap.dor.ms.gov/_/#1 | |
Missouri | Y | $1,200.00 | February 28 | Paper (less than 250):
Missouri Department of Revenue
PO Box 3330
Jefferson City, MO. 65105-3330
Online:
https://sa.dor.mo.gov/efw2/ | |
Montana | Y | None | January 31 | Paper:
Montana Department of Revenue
PO Box 5835
Helena, MT 59604-5835
Online:
https://tap.dor.mt.gov/_/ | |
Nebraska | N* | - | - | - | - |
Nevada | N | - | - | - | - |
New Hampshire | N | - | - | - | - |
New Jersey | Y | $1,000.00 | February 15 | ||
New Mexico | N | - | - | - | - |
New York | N | - | - | - | - |
North Carolina | N* | - | - | - | - |
North Dakota | Y | $600.00 | February 28 | Paper (less than 10):
Office of State Tax Commissioner
600 E Boulevard Ave.
Dept. 127
Bismarck, ND 58505-0599
Online:
https://apps.nd.gov/tax/tap/_/ | |
Ohio | N* | - | - | - | - |
Oklahoma | Y | $750.00 | January 31 | Online only:
https://oktap.tax.ok.gov/OkTAP/Web/_/ | |
Oregon | Y | None | January 31 | Online only:
https://revenueonline.dor.oregon.gov/tap/_/ | |
Pennsylvania | N* | - | - | - | - |
Rhode Island | N* | - | - | - | - |
South Carolina | N* | - | - | - | - |
South Dakota | N | - | - | - | - |
Tennessee | N | - | - | - | - |
Texas | N | - | - | - | - |
Utah | N | - | - | - | - |
Vermont | Y | None | January 31 | Paper:
Vermont Dept. Of Taxes
Taxpayer Services Division
PO Box 547
Montpelier, VT 05601-0547
Online:
https://www.myvtax.vermont.gov/_/ | |
Virginia | N* | - | - | - | - |
Washington | N | - | - | - | - |
West Virginia | N | - | - | - | - |
Wisconsin | Y | $600 | January 31 | Paper Filing (less than 10):
Wisconsin Department of Revenue
PO Box 8920
Madison, WI 53708-8920
Online Filing:
https://tap.revenue.wi.gov/mta/_/ | |
Wyoming | N | - | - | - | - |
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Last updated on October 31, 2024