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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. OnTheClock does not withhold taxes from contractor payments so this would not be applicable for companies that used OnTheClock 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
Oregon
Y
None
January 31
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
-
-