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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

Alabama Department of Revenue

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/_/

Arkansas Department of Finance and Administration

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

State of California Franchise Tax Board

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

Connecticut Department of Revenue

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/

Delaware Division of Revenue

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/_/

DC Office of Tax and Revenue

Florida

N

-

-

-

-

Georgia

N*

-

-

-

-

Hawaii

Y

None

January 31

Paper only: Hawaii Department of Taxation PO Box 3559 Honolulu, HI 96811-3559

Hawaii Department of Taxation

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

Kansas Department of Revenue

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/_/

Massachusetts Department of Revenue

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=/

Michigan Department of Treasury

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

Mississippi Department of Revenue

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/

Missouri Department of Revenue

Montana

Y

None

January 31

Paper: Montana Department of Revenue PO Box 5835 Helena, MT 59604-5835 Online: https://tap.dor.mt.gov/_/

Montana Department of Revenue

Nebraska

N*

-

-

-

-

Nevada

N

-

-

-

-

New Hampshire

N

-

-

-

-

New Jersey

Y

$1,000.00

February 15

Online only: https://www1.state.nj.us/TYTR_BusinessFilings/ jsp/common/Login.jsp?taxcode=45

New Jersey Department of the Treasury / Division of Taxation

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/_/

North Dakota Department of Revenue

Ohio

N*

-

-

-

-

Oklahoma

Y

$750.00

January 31

Online only: https://oktap.tax.ok.gov/OkTAP/Web/_/

Oklahoma Tax Commission

Oregon

Y

None

January 31

Online only: https://revenueonline.dor.oregon.gov/tap/_/

Oregon Department of Revenue

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/_/

Vermont Agency of Administration / Department of Taxes

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/_/

Wisconsin Department of Revenue

Wyoming

N

-

-