Filing 1099s with the states

Last checked Nov 2, 2026

Which states want copies of Forms 1099 from payers, whether the IRS Combined Federal/State Filing Program (CF/SF) takes care of it, when they are due and how to file. Each state's page has the detail: the forms, the conditions, the e-file threshold and the year-end reconciliation, from the revenue agency's own pages.

23require 1099s regardless of withholding

8only with withholding, plus certain forms

10only when state tax was withheld

10no state 1099 filing

5CF/SF covers it

13CF/SF, plus direct filing in some cases

16file directly with the state

7on the CF/SF list, state silent

Required regardless of withholding (23) Withholding, plus certain forms (8) Only when state tax was withheld (10) No state 1099 filing (10)
Click a state for its rules. "Regardless" means the state wants at least 1099-NEC or 1099-MISC for its residents or in-state payments even when no state tax was withheld, usually above a dollar threshold.

The federal side

Through the IRS Combined Federal/State Filing (CF/SF) Program, the IRS forwards information returns (originals and corrections) filed with it to the participating states, for eleven forms: 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R and 5498. Publication 1220 for tax year 2025 lists 32 participating jurisdictions with their codes; the IRS acts as a forwarding agent only, and each state sets its own rules. The IRS is retiring the FIRE system: IRIS is the only electronic filing system for information returns after January 1, 2027, so tax year 2026 returns are filed through IRIS, which carries the same CF/SF program.

The IRS says the program was established to simplify information returns filing for issuers: the IRS electronically sends information returns (original and corrected) to participating states. A filer must be approved: under FIRE, by submitting a test file coded for the program to the FIRE Test System; under IRIS, by selecting the option on the IRIS Application for TCC and giving consent for the IRS to disclose data to the participating states. A payee reportable to more than one state needs separate records per state with prorated amounts. The IRS acts as a forwarding agent only; some participating states require separate notification that the issuer is filing this way, and it is the issuer's responsibility to check each state's criteria. State coordinators ask the IRS to add or remove a state by January 1, effective the following tax year. There is no charge to use the program. source Public record
The IRS FIRE page says that, due to the planned retirement of FIRE, the IRS is no longer accepting new Information Returns (IR) Applications for Transmitter Control Codes; existing applicants can update their applications through Nov. 9, 2026, after which they become read-only. Publication 1220 calls tax year 2026 / filing season 2027 the targeted date for FIRE's retirement, and its What's New (citing a May 7, 2026 QuickAlert) says new IR applications stopped July 21, 2026 and existing applications could be updated through December 2026. In January 2026 working group answers the IRS gave the target date to retire FIRE as December 31, 2026 and said FIRE is available through tax year 2025 / filing season 2026. Its October 14, 2026 working group deck says there will not be a grace period for FIRE. source Public record
Current FIRE users must complete an IRIS Application for TCC and transition to IRIS to file tax year 2026 information returns during the 2027 filing season. IRIS will be the only information returns electronic filing system, including current year, prior year, or corrections, after Jan. 1, 2027. IRIS has two intake channels: the free IRIS Taxpayer Portal (up to 100 returns at a time, keyed or CSV upload; Publication 5717) and IRIS Application to Application (A2A, XML; Publication 5718). The IRS says corrections of originals filed through FIRE will be made in IRIS by identifying FIRE as the original intake system. source Public record
Both IRIS publications describe CF/SF in IRIS in the same words as Publication 1220: through the program, the IRS electronically sends information returns (original and corrected) to participating states. In IRIS a filer joins by selecting the CF/SF option and consenting to disclosure on the IRIS Application for TCC; the Taxpayer Portal lets a filer report withholding and payments for up to two states per form, and A2A for as many states as needed. The IRS told states in working group meetings that the IRIS schema folder is available to them in the FTA State Exchange System (SES), where the MeF schema is. No IRS statement was found on when, or on what schedule, IRIS sends CF/SF data to the states. source Public record

Who takes part in CF/SF

The IRS lists 32 jurisdictions in the program for tax year 2025 source Public record. What each of them says on its own pages:

What the state says	States	Which
CF/SF fully satisfies the state	5	California, Hawaii, Idaho, New Jersey, New Mexico
Partly: the state still wants direct filing in some cases, usually when its tax was withheld or for certain forms	13	Alabama, Connecticut, Georgia, Indiana, Louisiana, Michigan, Minnesota, Mississippi, Nebraska, North Dakota, Oklahoma, South Carolina, Wisconsin
On the IRS list, but the state says it does not use CF/SF: file directly	7	Delaware, District of Columbia, Maine, Maryland, Massachusetts, North Carolina, Rhode Island
On the IRS list; the state does not say whether CF/SF counts	7	Arizona, Arkansas, Colorado, Kansas, Montana, Ohio, Pennsylvania

Michigan says it is not currently receiving 1099s filed through IRIS, which is the only IRS system for tax year 2026 returns.

The full IRS list with each state's CF/SF code: Alabama 01, Arizona 04, Arkansas 05, California 06, Colorado 07, Connecticut 08, Delaware 10, District of Columbia 11, Georgia 13, Hawaii 15, Idaho 16, Indiana 18, Kansas 20, Louisiana 22, Maine 23, Maryland 24, Massachusetts 25, Michigan 26, Minnesota 27, Mississippi 28, Montana 30, Nebraska 31, New Jersey 34, New Mexico 35, North Carolina 37, North Dakota 38, Ohio 39, Oklahoma 40, Pennsylvania 42, Rhode Island 44, South Carolina 45, Wisconsin 55. source Public record

Table 1 of Publication 1220 (Rev. 5-2026, tax year 2025, the latest Publication 1220 found) lists 32 jurisdictions; the codes are the CF/SF codes, which the IRS says may not match state codes used elsewhere. Publication 1220's What's New for tax year 2025 says Missouri (code 29) was removed. The IRIS Taxpayer Portal guide, Publication 5717 (Rev. 9-2026, processing year 2027, that is tax year 2026), lists the same 32 jurisdictions without codes. The IRIS A2A specification, Publication 5718 for processing year 2026, lists 33: the same 32 plus Oregon, and says Rhode Island was added. Oregon's own iWire page says Oregon accepts information returns only through iWire.

Recent and coming changes

IRS Jan 1, 2027 IRIS becomes the only electronic filing system for information returns, including current year, prior year and corrections; tax year 2026 returns are filed through IRIS. source Public record
Indiana Jan 1, 2027 DOR accepts Form 1099 and W-2G files in the IRS IRIS XML format (tax type code 203). source Public record
Louisiana Jan 1, 2027 All Forms L-3, regardless of the number of statements attached, must be filed electronically. This covers the tax year 2026 L-3 and the 1099s with Louisiana withholding filed with it. source Public record
North Carolina Jan 1, 2027 1099, W-2G and 1042-S files must be XML in the IRS IRIS schema; the Publication 1220 .txt format is no longer accepted. Prior-year returns not available in XML go on paper. source Public record
Indiana Dec 17, 2026 SFTP registration for IRIS files (tax type code 203) opens; new and existing SFTP accounts must be updated to include it. source Public record
Vermont Dec 2026 1099 uploads to myVTax move from the Publication 1220 .txt format to the IRS IRIS XML format. source Public record
Idaho Nov 8, 2026 TAP moves to a new URL, tap.tax.idaho.gov, after maintenance from November 6 to November 8, 2026; the old URL redirects. source Public record
Illinois Sep 18, 2026 Forms W-2G and 1099 electronic transmission moved from the FIRE format to the IRS IRIS format; all previously registered W-2G and 1099 transmitters must reregister for the new IRIS system. IRIS is the only option to e-file Form 1099 with IDOR from the 2027 filing season. source Public record
IRS Jul 21, 2026 FIRE stops taking new IR Applications for TCC (July 21, 2026 per Publication 1220); existing applications become read-only after Nov. 9, 2026 per the FIRE page. source Public record
Rhode Island Feb 19, 2026 For tax year 2025 filings, the Division began requiring all Forms 1099 reporting income greater than $100, even with no Rhode Island withholding (Advisory ADV 2026-05, February 19, 2026). Before tax year 2025 it required a 1099 only when Rhode Island withholding was shown. source Public record
Louisiana Jan 20, 2026 All Forms 1099-NEC must be filed electronically, regardless of the number filed; paper Form R-91001 no longer accepted. RIB 23-006 (updated June 2026) gives returns filed on or after January 20, 2026; RIB 25-030 gives submissions on or after January 1, 2026. source Public record
California Jan 1, 2026 1099-NEC and most 1099-MISC thresholds rise from $600 (tax year 2025) to $2,000 (tax year 2026) in FTB's guide. source Public record
Georgia Jan 1, 2026 Federal-format Form 1099 files must use the IRS IRIS/XML format; the Publication 1220/FIRE fixed-width format is no longer accepted. source Public record
Georgia Jan 1, 2026 Forms W-2 and 1099 submitted with Form G-1003 must report qualified overtime compensation and qualified cash-tip information (HB 463), for taxable years beginning on or after January 1, 2026, and ending on or before December 31, 2028. A 1099 reporting overtime or tips must be submitted even with no Georgia withholding. source Public record
Hawaii Jan 1, 2026 Hawaii adopts the federal information return thresholds under IRC sections 6041 and 6041A ($2,000) for payments made after December 31, 2025. source Public record
Hawaii Jan 1, 2026 Third party settlement organizations file 1099-K with Hawaii for 2026 when payments exceed $20,000 and transactions exceed 200 (conformity to IRC section 6050W). source Public record
New Mexico Jan 1, 2026 All annual income and withholding statements reporting withholding for employees, pension and annuity payments and gambling winnings must be submitted electronically, regardless of the number of employees. source Public record
New Mexico Jan 1, 2026 Employers and payors of pensions and annuities who withhold New Mexico tax must file the quarterly Form TRD-41431, Workers Compensation Fee Return and Employees Quarterly Wage and Withholding Report, for reporting periods beginning January 1, 2026; W-2s and 1099-Rs are still submitted electronically. source Public record
Arkansas Jan 1, 2025 Electronic filing threshold for W-2s set at 75 or more, starting with tax year 2025 (W-2s only; no 1099 threshold is stated). source Public record
New Hampshire Jan 1, 2025 RSA 77, Taxation of Incomes (the interest and dividends tax), repealed in full. source Public record
West Virginia Jan 1, 2025 Electronic filing threshold lowered: for periods beginning after December 31, 2024, any employer that uses a payroll service or is required to file a withholding return for more than 10 employees must file electronically (the 2023 1099 specification said 25 or more). source Public record
Ohio Dec 19, 2024 Ohio Adm.Code 5703-7-19 (all employer withholding and school district withholding taxpayers must file and pay electronically) in its current form took effect. source Public record
Maryland Dec 15, 2024 1099 filing moved from SFTP to bulk filing on Maryland Tax Connect; SFTP user accounts were disabled December 15, 2024, except for 1099-K and 1099-S filers. Record types T, A, B, C and F became required (K optional). source Public record
IRS Missouri removed from the CF/SF Program (code 29). source Public record
IRS Rhode Island added to the CF/SF Program in the IRIS A2A specification for processing year 2026. source Public record
California Third party settlement organization 1099-K threshold of more than $20,000 and 200 transactions applied retroactively to tax years 2022 through 2025, superseding the lower thresholds the IRS had phased in. source Public record
California FTB accepts IRIS formatted files (Publication 5717 CSV and Publication 5718 XML) through SWIFT; Publication 1220 files only for older tax years or forms not yet in IRIS. source Public record
District of Columbia For tax year 2025, Form 1099-DA submissions must be filed on paper or by manual online entry on MyTax.DC.gov, and 1099-NEC forms with golden parachute payments likewise (What's New, 2025 instructions, revised 09/2025). source Public record
Georgia Form 1099-DA added to the forms that must be submitted even with no Georgia withholding (stated in the 2026 guide). source Public record
Idaho The TXT upload option for 1099s ends with the 2026 returns filed in 2027; TAP will take CSV or XML uploads instead. source Public record
Idaho Form 967 is filed online through TAP starting with the 2025 Form 967; paper returns are no longer mailed to filers. source Public record
Indiana DOR retires the Publication 1220 flat file format; 1220 files are accepted for the 2026 tax year until September 2027. source Public record
Maine Form W-3ME, the annual reconciliation of income tax withheld, is no longer required and is discontinued for tax years after 2023. source Public record
Maryland XML 1099 bulk files (file types 1099_XML and 1099_XML_ZIP) are to be accepted starting January 2027, for the tax year 2026 filing season, alongside the .txt format. Bulk filing of a $0 wage or zero withholding MW508 is also to be available for tax year 2026 filings in calendar 2027. source Public record
Massachusetts DOR intends to expand accepted 1099 bulk file layouts to include the IRS IRIS format, beginning in 2027 (tax year 2026 filings). source Public record
Minnesota Minnesota has not adopted the federal changes relating to withholding tax from H.R. 1 (the 2025 federal tax law), including changes to Forms 1099; Minnesota withholding definitions follow the Internal Revenue Code as amended through May 1, 2023 (2026 withholding booklet). source Public record
Missouri Missouri is not a participant in CF/SF for tax year 2025; information returns sent through CF/SF are not forwarded to DOR, so separate filing with Missouri is required. source Public record
Montana Montana will require IRIS XML format for electronic 1099 submissions: Publication 1220 and CSV files will no longer be accepted, and TAP submissions will be limited to 100 returns per file. Announced June 16, 2026; no effective date given. source Public record
New Jersey The Division's New Jersey Tax Portal modernization lists Employer Withholding (Payroll) in Phase 2b, after Phase 2a (Corporation Business Tax, Partnership, PTE/BAIT). The page gives no date for Phase 2b and does not say whether NJ-W-3 or 1099 filing will move. source Public record
Oregon iWire accepts only IRIS formatted 1099 files for tax year 2026; Publication 1220 files are no longer accepted for that year. source Public record
Oregon New iWire spreadsheet template for tax year 2026; earlier versions are not compatible with the portal. source Public record
Oregon Oregon says it plans to align its 1099-NEC and 1099-MISC reporting threshold with the federal increase from $600 to $2,000. source Public record
Rhode Island House Bill 8604 (2026 session) would amend R.I. Gen. Laws § 44-30-58(c) to tie the information return threshold to the federal thresholds instead of $100, effective on passage. The Division of Taxation's June 2, 2026 letter to the House Finance Committee supported aligning the threshold with the federal one. The statute text published by the General Assembly still reads $100; whether the bill passed was not confirmed. source Public record
Vermont The Department's 1099-K page now gives a Vermont reporting threshold of $2,000 or more and says the threshold has changed; no date is given. source Public record
Wisconsin DOR accepts W-2G and 1099 files in the IRIS XML format through sFTP (Publication 172, tax year 2025 edition). source Public record

Every state

State	When required	CF/SF	Forms the state wants	Due	E-file threshold	Reconciliation
Alabama	Required regardless of withholding Payments of $1,500 or more that are taxable income to Alabama, with no Alabama tax withheld; 1099s with Alabama withholding go with Form A-3.	CF/SF, plus direct filing in some cases	1099 series, W-2G, 1099-K	March 15 following the end of the year.; January 31, with Form A-3 and any W-2s.; Within 30 days after the federal due date, on or before April 30 each year; if the federal due date falls on a weekend or holiday, the full 30 days run from the next business day. A federal Form 8809 extension extends the Alabama due date by the same 30 days.	10 or more Forms W-2 and/or Forms 1099 with Alabama tax withheld, or the payer filed and paid electronically during the year.; Electronic only (My Alabama Taxes upload).	A-3
Alaska	No state 1099 filing		none
Arizona	Withholding, plus certain forms 1099-S for Arizona property is required whether or not tax was withheld; all other 1099s only when they show Arizona withholding.	On the CF/SF list; state silent	1099-NEC, 1099-MISC, 1099-R, 1099-DIV, W-2G, other 1099s with Arizona withholding, 1099-S	January 31 of the year after the payments, with Form A1-R or A1-APR, or the extended due date of that return; March 31 (the tax year 2025 deadline was March 31, 2026)	Mandatory for all withholding returns from tax years beginning after December 31, 2019; the supported federal forms must be filed electronically with them; All 1099-S filings are electronic	A1-R (or A1-APR for annual payers)
Arkansas	Required regardless of withholding For Arkansas residents with no Arkansas tax withheld: $2,500 or more ($100 for 1099-DIV and 1099-INT); any amount when Arkansas tax was withheld.	On the CF/SF list; state silent	1099 series, 1099-R	January 31 (Employer's Instructions and Withholding Tax Branch page). For tax year 2025, the electronic specifications gave February 2, 2026 for electronic 1099 files.; February 28, with Form AR3PAR.		AR3MAR
California	Required regardless of withholding California residents or California-source payments, at the federal thresholds; 1099-K at California's own threshold.	CF/SF covers it	1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID, 1099-PATR, 1099-S, 1099-A, 1099-C, 1099-LTC, 1099-Q, 1099-QA, W-2G, 1098, 1098-C, 1098-E, 1098-T, 3921, 3922, 1099-K, 5498, 5498-ESA, 5498-QA, DE 542	Paper: February 28. Electronic: March 31. (FTB's guide gives 2/28 and 3/31 for every form in this group.); February 28 (paper) or March 31 (electronic). For the app-based driver returns: within 30 days following the date the return would be due to the IRS.; May 31 (paper and electronic); Within 20 calendar days of paying $600 or more or entering into a contract for $600 or more, whichever is earlier	10 or more information returns	DE 9 and DE 9C
Colorado	Only when state tax was withheld Only 1099s that show Colorado withholding. Colorado's 1099-NEC page does not say whether a 1099-NEC without withholding is required.	On the CF/SF list; state silent	1099 (any with Colorado withholding), W-2G, 1099-NEC	Last day of January following the year in which the withholding was made (DR 1106 must be postmarked by then; next business day if a weekend or holiday). Within 30 days of business closure for a closed account.; Last day of January (as for other 1099s with Colorado withholding)	More than 10 recipients of 1099s/W-2Gs (the Publication 1220 file or manual entry in Revenue Online is mandatory); More than 10 recipients	DR 1106
Connecticut	Required regardless of withholding 1099-MISC and 1099-NEC for residents and for nonresidents' work in Connecticut, 1099-R for residents, W-2G, and every 1099-K, even with no Connecticut withholding.	CF/SF, plus direct filing in some cases	1099-MISC, 1099-NEC, 1099-R, 1099-K, W-2G	January 31, with Form CT-1096; if it falls on a Saturday, Sunday or legal holiday, the next business day.; January 31, with Form CT-1096.; No later than 30 days after the forms are filed with the IRS.	25 or more Forms 1099-MISC, 1099-R, 1099-K, 1099-NEC or W-2G (counted together).	CT-945
Delaware	Required regardless of withholding 1099-MISC and 1099-NEC for Delaware residents or nonresidents' work in Delaware; 1099-R only with Delaware withholding.	File directly with the state	1099-MISC, 1099-NEC, 1099-R	Delaware due dates are the same as federal. For tax year 2025 the Division listed 1099-NEC as due 2/2/2026 (paper and electronic) and 1099-MISC as due 3/2/2026 on paper and 3/31/2026 electronically.; Same as federal. For tax year 2025 the Division listed 1099-R as due 3/2/2026 on paper and 3/31/2026 electronically; Form WTH-REC for 1099-R withholding is due when the annual 1099 data submission is due.	More than 10 forms (paper only for 10 or fewer). The WTH-REC instructions also say payers required to file W-2s and 1099s electronically for federal purposes must file them electronically for Delaware.; More than 10 forms (paper only for 10 or fewer).	WTH-REC
District of Columbia	Required regardless of withholding $600 or more paid to a DC resident, including 1099-K.	File directly with the state	1099-NEC, 1099-MISC, 1099-K, 1099-R, 1099-INT, 1099-DIV, 1099-B, 1099-G, 1099-OID, W-2G	January 31 of each year (the submission due date for informational statements); if the date falls on a Saturday, Sunday or legal holiday, the next business day.	25 or more information returns must be filed electronically on MyTax.DC.gov.	FR-900NP
Florida	No state 1099 filing		none
Georgia	Withholding, plus certain forms 1099-K and 1099-DA are required whether or not tax was withheld, and from tax year 2026 any 1099 reporting qualified overtime or cash tips; other 1099s only with Georgia withholding.	CF/SF, plus direct filing in some cases	1099-NEC, 1099-MISC, 1099-R, 1099-INT, 1099-DIV, 1099-B, 1099-G, W-2G, other 1099, 1099-K, 1099-DA	January 31 for the preceding year; February 1, 2027 for tax year 2026. If the due date falls on a weekend or holiday, the next business day.; February 28 for the preceding calendar year; March 1, 2027 for tax year 2026. If the due date falls on a weekend or holiday, the next business day.; Rule: on or before the time (including extensions) required for filing the Form 1099-K with the IRS. The guide's due date table lists all other 1099s on the G-1003 by March 1, 2027 for tax year 2026.	Required for filers federally required to file information returns electronically, and for withholding filers who file and pay electronically or remit by electronic funds transfer (mandatory or voluntary). No form count is stated.; Same rule as 1099-NEC: federally required electronic filers and electronic or EFT withholding filers must file electronically. No form count is stated.; Electronic filing required for all Forms 1099-K (the rule allows no paper option).	G-1003
Hawaii	Required regardless of withholding Payments by businesses in Hawaii at the federal thresholds ($2,000 for payments after 2025).	CF/SF covers it	1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-G, 1099-K, 1099-OID, 1099-PATR, 1099-R	February 28 of the following year (paper with Form N-196)
Idaho	Required regardless of withholding 1099-NEC and 1099-MISC for services in Idaho, and other forms tied to Idaho, even without Idaho withholding; any 1099 with Idaho withholding.	CF/SF covers it	1099 (all types with Idaho withholding), W-2G, 1042-S, 1098, 1099-A, 1099-B, 1099-C, 1099-G, 1099-INT, 1099-MISC, 1099-NEC, 1099-R, 1099-S	Last day of February (February 28 in the 2025 guide), with Form 967 due January 31. Payers may file everything by January 31 or file Form 967 and W-2s by January 31 and the 1099s by the last day of February, reporting the 1099 withholding and count on the Form 967.; Last day of February	Required when the IRS requires electronic filing (10 or more information returns); Idaho will not process, and will penalize, a required filer who does not e-file.; Required when the IRS requires electronic filing (10 or more information returns)	967
Illinois	Withholding, plus certain forms Only 1099-K (payees with an Illinois address) and W-2G are required; other 1099s are not required even with Illinois withholding, unless IDOR asks.	File directly with the state	1099-K, W-2G, 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R	March 31 of the following year (Publication 110: by March 31, 2027 for tax year 2026); the next business day if March 31 falls on a weekend or holiday.; March 31 of the following year (by March 31, 2027 for tax year 2026).	Every Form 1099-K that meets the condition must be filed electronically; there is no paper option for mandated issuers.; All Forms W-2G must be filed electronically unless IDOR approves a waiver (Form IL-900-EW).	IL-941
Indiana	Only when state tax was withheld Only information returns that report Indiana state or county withholding; others should not be sent.	CF/SF, plus direct filing in some cases	1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-R, W-2G	With Form WH-3, 31 days after the end of the calendar year (January 31; the next business day if that date falls on a weekend).	More than 25 W-2, W-2G or 1099-R statements (IC 6-3-4-16.5); an employer filing more than 25 withholding statements must file the WH-3 and the statements electronically.	WH-3
Iowa	Only when state tax was withheld Only 1099s with Iowa withholding; others may be included but are not required.	File directly with the state	1099-B, 1099-C, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-R, W-2G	February 15 (2/15/2026 for tax year 2025); the following workday if a weekend or holiday. One 30-day extension is available by application filed in GovConnectIowa from January 1 through February 15.	All required forms: Iowa does not accept paper W-2s and 1099s.
Kansas	Required regardless of withholding A copy of every information return filed with the IRS for Kansas residents or others subject to Kansas tax.	On the CF/SF list; state silent	1098, 1099 series, 5498, W-2G, 1099 (with Kansas withholding)	January 31 following the end of the calendar year (KW-100 and K-99MT). The statute says at or before the time the return is required to be filed with the IRS.; January 31, with Form KW-3	51 or more records per type of information return (KW-100: more than 50 records per type).; 51 or more employees or payees (K.S.A. 79-3299); the Secretary may permit other means on hardship.	KW-3
Kentucky	Only when state tax was withheld Only 1099s with Kentucky tax withheld.	File directly with the state	1099 series, W-2G	January 31 following the close of the calendar year; within 30 days of termination if the business closes.	26 or more withholding statements annually
Louisiana	Required regardless of withholding 1099-NEC for services in Louisiana or by a Louisiana resident, with or without withholding; other 1099s only with Louisiana withholding.	CF/SF, plus direct filing in some cases	1099-NEC, 1099 series, W-2G	February 28 for the preceding tax year (Form R-91001 and the 1099-NEC copies).; With Form L-3: on or before January 31, or within 30 days after the final payment of wages for a business that terminates.	All 1099-NEC regardless of number, for returns filed on or after January 20, 2026 (RIB 23-006 as updated June 2026); RIB 25-030 says submitted on or after January 1, 2026. Before that, 50 or more.; All Forms L-3, whatever the number of statements attached, must be filed electronically beginning January 1, 2027; payors of gaming winnings have filed Form L-3 electronically since January 1, 2021; employers with 50 or more W-2s since January 1, 2016. The LaWage FAQ says all 1099s are required to be submitted electronically.	L-3
Maine	Required regardless of withholding Any 1099 a payer must e-file with the IRS, for Maine residents and Maine-source payments.	File directly with the state	1099 (any type the payer must file electronically with the IRS), 1099	January 31 following the calendar year to which the information return relates.; January 31	All filing with MRS is electronic; the direct-filing duty applies to payers that are required to e-file the form with the IRS.; Electronic only
Maryland	Withholding, plus certain forms 1099-K from third party settlement organizations is required regardless; 1099-MISC, 1099-NEC and other 1099s only with Maryland withholding.	File directly with the state	1099-G, 1099-R, 1099-S, W-2G, 1099-MISC, 1099-NEC, 1099-K	January 31 (next business day if it falls on a weekend or legal holiday).; January 31, with the MW508 annual reconciliation.; At least 30 days before the federal filing deadlines for the information (statute).	25 or more W-2s and 1099s	MW508
Massachusetts	Required regardless of withholding Every 1099 for income taxable in Massachusetts; 1099-K at $600 or more for payees with a Massachusetts address.	File directly with the state	1099-INT, 1099-DIV, 1099-MISC, 1099-R, 1099-S, 1099-DA, other 1099 series, 1099-NEC, 1099-K, M-1099-K	March 31 if filed electronically, February 28 if filed on paper ("Most Form 1099 reports"); next business day when the date falls on a weekend or legal holiday. Massachusetts recognizes automatic IRS filing extensions.; January 31	50 or more of any particular form in the 1099 series annually; More than 50 payees (1099 page); Form M-1099-K (Rev. 6/19) says a TPSO filing 50 or more Forms M-1099-K annually must file electronically.
Michigan	Required regardless of withholding Every 1099 issued to a Michigan resident, whether or not withholding is shown.	CF/SF, plus direct filing in some cases	1099-NEC, 1099-MISC, 1099-K, 1099-R, 1099-DA	The federal date: on or before January 31 for most forms; 1099-MISC, 1099-K, 1099-R and 1099-DA by February 28 on paper or March 31 electronically.	10 or more income record forms must be sent through MTO as a magnetic media formatted file (Publication 1220 layout).
Minnesota	Only when state tax was withheld Revenue's pages say only 1099s with Minnesota withholding. The statute (Minn. Stat. 289A.12, subd. 4) also calls for copies of returns for pay for services to Minnesota residents or for work in Minnesota.	CF/SF, plus direct filing in some cases	1099-NEC, 1099-MISC, 1099-R, W-2G	January 31	More than 10 forms in total (W-2s plus 1099s); third-party bulk filers must submit W-2 and 1099 information electronically whatever the number.
Mississippi	Required regardless of withholding Payments over $600 (Pub 89-700; the Department's FAQ gives $3,000 for personal services).	CF/SF, plus direct filing in some cases	1099 series, W-2G	February 28 (paper and electronic). If the due date falls on a weekend or state holiday, the next business day.	10 or more 1099s; or the payer is required to file information returns electronically with the federal government, regardless of the number of Mississippi statements; or used a single payroll service provider for the whole year; or is an employee leasing company providing personnel in Mississippi.	89-140
Missouri	Required regardless of withholding Missouri-source payments of $1,200 or more ($100 for interest or dividends under the statute).	File directly with the state	1099-MISC, 1099-NEC, W-2G, 1099-R	By the last day of February, however submitted; the next business day if a Saturday, Sunday or federal holiday. The statute says on or before February 28.; By the last day of January for employers with 250 or more employees, who must file electronically; paper filers by the last day of February. For tax year 2025, DOR gave February 2, 2026 and March 2, 2026.	None: Missouri does not require 1099 forms to be filed electronically, regardless of how many are submitted.; Employers with 250 or more employees (RSMo 143.591).	MO W-3
Montana	Required regardless of withholding Payments to a Montana resident or business: $10 for 1099-DIV, INT, OID and PATR; $600 for most others, including 1099-K.	On the CF/SF list; state silent	1099 (all types with Montana withholding), 1042-S, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1098-T, W-2G	January 31 (next business day if it falls on a weekend); The Department's due-dates page says Montana follows federal due dates: 1099-NEC January 31; 1099-MISC with box 2 royalties and 1099-LTC February 28; most other forms (including 1099-K, 1099-B, 1099-DIV, 1099-INT, 1099-R) February 28 on paper and April 1 electronically. The Employer and Information Agent Guide (V4 November 2025) instead says Forms 1099 issued to a Montana resident or business without withholding are due by January 31.; February 28 on paper, April 1 electronically (Department due-dates page); the guide says January 31 for Forms 1099 without withholding.	None: Montana does not mandate electronic filing for Forms 1099 without withholding.	MW-3
Nebraska	Only when state tax was withheld Only 1099s showing Nebraska withholding; others may be sent but are not required.	CF/SF, plus direct filing in some cases	1099-MISC, 1099-NEC, 1099-R, W-2G, 1099-K, other informational 1099s	On or before January 31 of the year following the reporting period (next business day if January 31 falls on a weekend or holiday).	More than 50 forms reporting Nebraska withholding.	W-3N
Nevada	No state 1099 filing		none
New Hampshire	No state 1099 filing		none
New Jersey	Required regardless of withholding $1,000 or more, or any amount with New Jersey withholding; 1099-S for New Jersey real estate.	CF/SF covers it	1099-NEC, 1099-MISC, 1099-R, 1099-INT, 1099-DIV, other Forms 1099, 1099-S, W-2G	On or before February 15 of the following year; if February 15 falls on a weekend or holiday, the next business day.; With Form NJ-W-3, on or before February 15 of the following year.; On or before February 15 of the following year (the NJ-WT's due date for Form 1099 information returns).	All 1099s, regardless of number (mandatory electronic filing since tax year 2020). Axway bulk filing is for at least 100 forms.; All, regardless of number (since tax year 2020).	NJ-W-3
New Mexico	Only when state tax was withheld Only 1099-R and W-2G with New Mexico withholding, and oil and gas remitters' annual statements; 1099-NEC and 1099-MISC are not required by statute.	CF/SF covers it	1099-R, W-2G, 1099-MISC, pro forma 1099-MISC, RPD-41285	January 31 following the year the tax was withheld.; Last day of February following the close of the calendar year; copy to the remittee by February 15. Forms 1099-MISC filed electronically through CF/SF are timely if they meet the IRS electronic filing due dates.	All payers, regardless of the number of employees or payees (beginning January 1, 2026)	RPD-41072
New York	No state 1099 filing		none			NYS-45
North Carolina	Withholding, plus certain forms 1099-R for North Carolina addresses, 1042-S for North Carolina source income, and duplicates of federal 1099-K are required regardless; 1099-MISC and 1099-NEC only with North Carolina withholding.	File directly with the state	1099-MISC, 1099-NEC, NC-1099M, 1099-R, 1099-B, 1099-DIV, 1099-INT, 1099-OID, 1099-G, 1099-DA, W-2G, 1042-S, 1099-K	January 31 of the following calendar year; a business that closes files by the last day of the month after the end of the quarter it closed, with remaining statements no later than January 31.; To the payee by January 31 (or within 30 days after the last payment if the services end earlier in the year); to the Department with Form NC-3 by January 31.; On or before March 31 for the preceding calendar year (NC-30). The statute says at the time the federal return is made.	All filers of Form NC-3: the NC-3 and the required W-2 and 1099 statements must be filed electronically (no count threshold). Penalty $200 for not filing in the prescribed electronic format; $50 a day up to $1,000 for filing late.; Same as above: all NC-3 filers.; All filers (electronic format required by statute).	NC-3
North Dakota	Required regardless of withholding 1099-MISC, 1099-NEC, 1099-G, 1099-S, 1099-B, 1042-S and W-2G from payers in North Dakota, even without withholding; other forms only with withholding.	CF/SF, plus direct filing in some cases	1099 (with North Dakota withholding), 1042-S, W-2G, 1099-MISC, 1099-NEC, 1099-G, 1099-S, 1099-B	On or before the due date for filing Form W-2 with the Social Security Administration; the Office's withholding page gives January 31 of the following year.; On or before the due date for filing the form with the IRS.; January 31 following the end of the calendar year	All forms; a waiver may be requested for good cause (N.D.C.C. 57-38-60(12), effective for calendar years 2022 and after).; All Forms 1099, 1042-S and W-2G must be filed electronically; a waiver may be requested for good cause (N.D.C.C. 57-38-42(7)).; All; a waiver may be requested for good cause (N.D.C.C. 57-38-59.4(2) and 57-38-60(12), effective for calendar years 2022 and after).	307
Ohio	Withholding, plus certain forms 1099-R for Ohio residents is required regardless; 1099-NEC and 1099-MISC only with Ohio or school district withholding.	On the CF/SF list; state silent	1099-NEC, 1099-MISC, 1099-R	January 31; for tax year 2025, February 2, 2026.	All filers: Ohio law requires all employers and retirement system payers to file returns and submit income statements electronically; exemption only on written request.; All filers (same rule as above).	IT 941
Oklahoma	Required regardless of withholding Payments to residents of $750 or more, and professional services in Oklahoma of $750 or more.	CF/SF, plus direct filing in some cases	1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-R, 1099-NEC, 500-A	Help Center FAQ: March 31 for 1099-R, 1099-INT, 1099-DIV, 1099-OID, 1099-B, 1099-G and 1099-MISC. Form 501 instructions (Revised 2025): February 28 of the succeeding calendar year.; January 31; January 31 of the succeeding calendar year, with Form 501	All: electronic filing is required unless the payer uses the Combined Federal/State program.; All.	501
Oregon	Required regardless of withholding Any 1099-NEC, MISC, G, R, K or W-2G where the recipient or payer has an Oregon address, starting at one form.	File directly with the state	1099-NEC, 1099-MISC, 1099-G, 1099-R, 1099-K, W-2G	1099-NEC: January 31 of the following year. 1099-MISC, 1099-R, 1099-G, 1099-K and W-2G: March 31 of the following year. The rule says by the federal due dates.	Required for all filers, from one return (since tax year 2017)	OR-WR
Pennsylvania	Required regardless of withholding 1099-MISC and 1099-NEC for Pennsylvania-source income; 1099-R and other 1099s only with Pennsylvania withholding.	On the CF/SF list; state silent	1099-MISC, 1099-NEC, 1099-R, 1099-A, 1099-B, 1099-INT, 1099-DIV, other Forms 1099	January 31 of the next year (payee copies by January 31 per the Department's nonresident withholding page; the bulletin says March 31).; The REV-1667 Annual Withholding Statement and the individual 1099-MISC/NEC forms by January 31 of the next year; withholding deposits semi-weekly, semi-monthly, monthly or quarterly by amount, with quarterly W-3 returns.; On or before January 31 for distributions in the preceding calendar year.	10 or more income statements must be filed electronically through myPATH; fewer than 10 may be filed through myPATH or on paper.; Electronic through myPATH (the nonresident withholding page states no paper option).; 10 or more income statements.	REV-1667
Rhode Island	Required regardless of withholding From tax year 2025, any 1099 reporting more than $100, whether or not there is Rhode Island withholding.	File directly with the state	1099-NEC, 1099-MISC, 1099-R, 1099-INT, 1099-DIV, 1099-K, 1099-DA, all other Forms 1099	January 31, as the Division's Withholding Filing Requirements quote R.I. Gen. Laws § 44-30-58(c); the statute as published by the General Assembly reads February 28 (see note).	All 1099 filings are to be made electronically; the Division states no form count.	RI W-3
South Carolina	Only when state tax was withheld Only 1099s with South Carolina withholding; do not send 1099s with zero South Carolina tax withheld.	CF/SF, plus direct filing in some cases	1099-MISC, 1099-NEC, 1099-R, W-2G, 1099 series	January 31 of the following year; a 30-day extension may be requested in writing.	10 or more W-2 or 1099 forms in a calendar year, or the number the IRS sets for mandatory electronic filing, whichever is lower	WH-1606
South Dakota	No state 1099 filing		none
Tennessee	No state 1099 filing		none
Texas	No state 1099 filing		none
Utah	Only when state tax was withheld Only 1099s with Utah tax withheld.	File directly with the state	1099 (any with Utah tax withheld)	January 31	All filers (electronic only); 250 or more W-2s and 1099s with Utah tax withheld must be submitted as a fixed-length .txt file
Vermont	Withholding, plus certain forms 1099s for nonresidents who performed services in Vermont, and duplicates of 1099-K for Vermont addresses, are required regardless; other 1099s go in with the WHT-434 withholding reconciliation.	File directly with the state	1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, 1099 (any)	January 31 (WHT-434 and the accompanying W-2s and 1099s). The Department's withholding page shows a WHT-434 file-by date of February 2, 2026 for the period ending 12/31/2025 and February 1, 2027 for 12/31/2026.; Within 30 days of the date the filing is due to the IRS.	10 or more W-2 and/or 1099 forms (2026 withholding guide, WHT-434 instructions, flyer FL-1199); the 1099 specifications page says "more than ten" combined W-2 and 1099 forms. Payroll filing services and tax preparers filing for several employers must file electronically.; 10 or more W-2 and/or 1099 forms (as above)	WHT-434
Virginia	Withholding, plus certain forms 1099-K for Virginia payees is required regardless; other 1099s only with Virginia withholding.	File directly with the state	1099-MISC, 1099-NEC, 1099-R, W-2G, 1099-INT, 1099-K	January 31 (or within 30 days after the final payment of wages if the business closes).; March 31 if the 1099-Ks were filed on paper with the IRS; April 30 if filed electronically with the IRS; April 30 if not required to file with the IRS but required to file with Virginia (next business day for weekends and holidays).	All filers: Virginia Tax says W-2s and 1099s must be submitted electronically; waivers only for unreasonable burden.; All 1099-K information is filed electronically (statute: electronic medium prescribed by the Tax Commissioner).	VA-6 (VA-6H for household employers)
Washington	No state 1099 filing		none
West Virginia	Only when state tax was withheld Only 1099s and W-2Gs with West Virginia withholding.	File directly with the state	1099 series, 1099-NEC, W-2G	January 31, with the WV/IT-103 Year End Reconciliation.	Any employer that uses a payroll service or is required to file a withholding return for more than 10 employees (periods beginning after December 31, 2024); $25 penalty per return or statement not filed electronically.	WV/IT-103
Wisconsin	Required regardless of withholding 1099-MISC, 1099-NEC and 1099-R for Wisconsin residents and for nonresidents' work in Wisconsin; 1099-DIV, INT and K only with Wisconsin withholding.	CF/SF, plus direct filing in some cases	1099-MISC, 1099-NEC, 1099-R, W-2G, 1099-DIV, 1099-INT, 1099-K	January 31 (February 2, 2026 for 2025 payments); the next business day after a weekend or holiday.; January 31	10 or more wage statements or 10 or more of any one type of information return; $10 penalty for each violation.; 10 or more of any one type of information return.	WT-7
Wyoming	No state 1099 filing		none

Informational only, not tax advice. Due dates and thresholds change from year to year; confirm with the state's current instructions before filing.

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Who takes part in CF/SF

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