Form 1099 State Filing Requirements – A Quick Guide for all 50 States and the District of Columbia.
1099 reporting deadlines are just around the corner and preparing your Form 1099 can be a time consuming process. Approximately 40 states require that you report any miscellaneous payments made to non-employees, by filing a Form 1099. Some states also require that you file an annual reconciliation form in addition to your 1099 Form.
Requirements for Form 1099 by State:
States not requiring Form 1099 States not requiring reconciliation forms when filing Form 1099 (paper or e-filing) States requiring reconciliation form when filing by paper and no reconciliation form required when filing Form 1099 electronically
Alabama
The State of Alabama requires you to file the following 1099 forms: 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-S, and 1099-B. Form A-3, the Annual Reconciliation form, is required if any state tax is withheld.
The deadline to file Form 1099 and Form A-3 is January 31, 2020.
If there are no taxes withheld, the deadline to file Form 1099 is March 15, 2020.
The state requires electronic filing if you file 25 or more forms. E-filing is required, if you paid your taxes online.
The penalty for filing late is $50 per form. Visit https://www.taxbandits.com/form-1099-series/alabama-state-filing-requirements/to learn more about the Alabama 1099 filing requirements.
Alaska
The state of Alaska doesn’t require you to file Form 1099.
Arizona
The state of Arizona requires you to file Form 1099-R along with Form A1-R, the annual reconciliation form. The deadline for filing Form 1099-R and A1-R is January 31, 2020.
Failing to file, late filing or filing an incomplete return imposes a penalty of $100 per month until it’s received with a maximum penalty of $500.
For more information, Visit https://www.taxbandits.com/form-1099-series/arizona-state-filing-requirements/
Arkansas
The state of Arkansas requires you to file Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-S, and 1099-B.
There are no additional requirements for filing form 1099 with Arkansas.
The deadline for filing Form 1099 is January 31, 2020.
The state of Arkansas accepts both paper and e-filing.
Please note that e-filing is required when submitting more than 250 forms.
To learn more, visit Arkansas 1099 State filing and requirements.
California
The state of California requires you to report Form 1099-MISC.
The deadline to file Form 1099-MISC is January 31, 2020.
The State requires e-filing if you’re submitting 250 forms or more.
To learn more, visit California 1099 State filing requirements and filing.
Colorado
The state of Colorado requires that you report Forms 1099-MISC, 1099-INT, 1099-DIV and 1099-R in addition to Form DR 1106.
Form DR 1106 is used as an annual transmittal form of Form 1099.
The deadline to file Form 1099 and Form DR-1106 is January 31, 2020.
The State of Colorado requires e-filing for more than 250 forms.
The minimum penalty for filing late is $5, this is subject to change. For more information visit https://www.taxbandits.com/form-1099-series/colorado-state-filing-requirements/
Connecticut
The state of Connecticut requires that you file 1099-MISC and 1099-R along with Form CT-1096.
Form CT-1096 is the Annual Reconciliation of Withholding’s.
If you’re paper filing, you need to include CT-1096, the annual withholding reconciliation, with your Form 1099. If you’re e-filing your Form 1099, the state doesn’t require any additional forms.
The deadline to file Form 1099 and Form CT-W3 is January 31, 2020.
The state requires e-filing for 25 or more forms. E-filing is also required if you paid your taxes online.
For late filing, a penalty of $50 is assessed in addition to any Federal penalties. Want to file online now? Visit Connecticut 1099 Form requirements and filing, to learn more.
Delaware
The state of Delaware requires you to report Form 1099-MISC and 1099-R. If you’re paper filing, you need to include Form W-3, the annual withholding reconciliation, along with Form 1099.
When filing online, filing your Form 1099 is enough and the state doesn’t require any additional forms.
The deadline to file 1099-MISC (NEC Only) is January 31, 2020. The deadline for 1099-MISC (Except NEC) and 1099-R is March 31, 2020.
The penalty for late filing is 5% per month until the form is filed. Click here to file 1099 Forms online
District of Columbia (D.C.)
The District of Columbia requires you to file Form 1099-R.
If you paper file, you need to include Form WT, the Annual Reconciliation form.
If you’re e-filing, no additional forms are required.
The deadline for filing Form 1099 is January 31, 2020.
Want to file Form 1099 Online? Check out District of Columbia 1099 State filing requirements and Forms Online.
Florida
The state of Florida doesn’t require Form 1099.
Don’t miss your federal deadlines for Form 1099s!
Georgia
The state of Georgia requires you to file Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, and 1099-S in addition to Form G-1003, the annual reconciliation form.
The deadline for filing Form 1099-MISC (Only NEC) is January 31, 2020. The deadline to file Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-S, 1099-BG-1003 is February 28, 2020.
The State requires e-filing for more than 250 forms.
To learn more about filing and penalties, read about Georgia 1099 State filing requirements and filing Online.
Hawaii
The state of Hawaii requires you to file Form 1099-MISC, 1099-INT, 1099-DIV and 1099-R, in addition to Form N-196, the annual summary and reconciliation form.
If you’re paper filing, you need to file Form N-196 along with Form 1099. If you’re e-filing, only Form 1099 is required.
The deadline for filing Form 1099 and N-196 is February 28, 2020.
The penalty for filing late is 5% per month up to a maximum of 25% for each form. File Hawaii 1099 State Forms now.
Idaho
The state of Idaho requires filing Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, and 1099-S in addition to Form 967, the Annual Reconciliation of Withholding’s.
The deadline to file Form 1099 and Form 967 is the last day of February.
The State requires you to file electronically, if you are filing more than 50 forms. File Form 1099 and Form 967 Online now.
Late filings will be penalized $2 per month (minimum $10 to a maximum $2,000).
Illinois
The state of Illinois doesn’t require you to submit Form 1099.
Don’t miss your federal deadlines for Form 1099s.
Indiana
The state of Indiana requires you to report Form 1099-R in addition to Form WH-3, the Annual Withholding Reconciliation form.
The deadline to file Form 1099 and Form WH-3 is January 31, 2020.
The state of Indiana accepts both paper and e-filing, however, e-filing is required if you’re submitting more than 25 forms.
Late filing will receive a minimum penalty of $10.
To learn more about Indiana state filing requirements, check Indiana 1099 State filing Online.
Iowa
The state of Iowa requires you to report Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R and 1099-B in addition to Form 44-007 VSP, the Annual Withholding Reconciliation form.
The deadline to file Form 1099 and Form 44-007 VSP is February 15, 2020.
A penalty of 10% of the tax due and 90% of the correct amount if not paid by the due date.
The State of Iowa requires that you e-file.
Visit Iowa 1099 State filing requirements to learn more.
Kansas
The state of Kansas requires you to report Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, and 1099-S in addition to Form KW-3, the Annual Reconciliation form.
Paper filing requires Form 1096 to be filed with Form 1099.
The deadline to file Form 1099 is February 29, 2020 and Form KW-3 is January 31, 2020.
The state of Kansas accepts both paper and e-filing. However, e-filing is required when submitting 51 or more forms.
To learn more about Kansas 1099 State filing requirements, read Kansas 1099 State Form Online.
Kentucky
The Commonwealth of Kentucky requires you to file Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R and 1099-B in addition to reconciliation form K-5.
The deadline to file Forms 1099 and K-5 is January 31, 2020.
The penalty for late filing is $10 per form.
The state requires e-filing for 26 or more forms. Visit Kentucky 1099 State filing and requirements, to file your Kentucky Form 1099 and K-5 online.
Louisiana
The state of Louisiana requires you to report Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, and 1099-S along with Form L-3. Form.
The deadline to file Form 1099 and Form L-3 is January 31, 2020.
The state of Louisiana accepts both paper and e-filing. However, e-filing is required when submitting 50 or more forms.
Failing to e-file or failing to file altogether may incur penalties of $5 per form.
Maine
The state of Maine requires you to report Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R and 1099-B in addition to Form W-3ME, the Annual Reconciliation form.
The deadline for filing Form 1099 is January 31, 2020 and Form W-3ME is February 28, 2020.
The state of Maine accepts both paper and e-filing. However, e-filing is required when submitting 250 or more forms.
Late filing will impose a penalty of $25 per form.
To learn more about Maine 1099 state filing requirements, visit Maine 1099 State Filing.
Maryland
The state of Maryland requires you to report Form 1099-MISC, 1099-R, and 1099-S in addition to Form MW508, the Annual Reconciliation form.
The deadline to file Form 1099 and Form MW508 is January 31, 2020.
The state of Maryland accepts both paper and e-filing. However, e-filing is required when submitting 25 or more forms.
Late filings impose a minimum penalty of $100.
Visit https://www.taxbandits.com/form-1099-series/maryland-state-filing-requirements/ to know more about Maryland 1099 filings requirements.
Massachusetts
The state of Massachusetts requires you to report Form 1099-MISC, 1099-INT, and 1099-DIV along with Form M-3, the Annual Reconciliation form.
The deadlines to file Form 1099-MISC, 1099-INT, and 1099-DIV is March 31, 2020 and Form 1099 (NEC Only) and Form M-3 is January 31, 2020.
The state of Massachusetts accepts both paper and e-filing and recommends e-filing if submitting 50 or more forms. Visit https://www.taxbandits.com/form-1099-series/massachusetts-state-filing-requirements/ to know more about Massachusetts 1099 filing requirements.
Michigan
The state of Michigan requires you to report Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B and 1099-S along with Form 5081, the Annual Reconciliation form.
The deadline for filing Form 1099 is January 31, 2020 and Form 5081 is February 28, 2020.
The state of Michigan recommends e-filing for submitting 250 or more forms.
To learn more about Michigan state filing requirements and filing, visit Michigan 1099 State filing.
Minnesota
The state of Minnesota requires you to file Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, and 1099-S.
The deadline to file Form 1099 is January 31, 2020.
If you are filing 10 or more 1099 forms, the State requires that you e-file.
For more details on filing forms and penalties, check Minnesota 1099 State Form requirements and Online filing.
Mississippi
The state of Mississippi requires that you submit Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B and 1099-S in addition to Form 89-140, the annual reconciliation form.
The deadline to file Form 1099 is February 28, 2020 and Form 89-140 is January 31, 2020.
Late filing of forms will impose a 10% penalty of the tax due.
The state of Mississippi recommends that you e-file when submitting 25 or more forms.
To file forms, click Mississippi 1099 State Forms Online.
Missouri
The state of Missouri requires you to submit Form 1099-MISC, 1099-INT, 1099-DIV and 1099-R in addition to Form MO-W3, the annual transmittal form.
The deadline to file Form 1099 is February 28, 2020 and Form MO-W3 is January 31, 2020.
Paper filing and e-filing are accepted by the state of Missouri. However, it requires e-filing for 250 or more forms.
Failing to file forms can be met with penalties of $2 per form and up to $1000 a year.
Click here to file Missouri 1099 State Form Online.
Montana
The State of Montana requires you to report Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R and 1099-B along with Form MW-3, used to report total income tax withheld from an individual.
The deadline to file Form 1099-MISC (Box 7) is January 31, 2020 and the deadline to file Form 1099-INT, 1099-DIV, 1099-R and 1099-B is April 1, 2020.
The state of Montana requires e-filing when submitting 25o or more forms.
Late filings will impose a minimum penalty of $50 and a maximum of 5% of the tax due.
To file Form 1099 with Montana, click Montana 1099 reporting and filing.
Nebraska
The state of Nebraska requires you to report Form 1099-MISC and 1099-R in addition to Form W-3N, the Annual Reconciliation form.
The deadline to file Form 1099 and Form W-3N is January 31, 2020.
The state of Nebraska requires e-filing, if you are submitting more than 50 forms.
Click here to file Nebraska 1099 State Forms Online.
Filing forms late or failing to e-file imposes a penalty of $2 per form with a maximum of $2000.
Nevada
The state of Nevada doesn’t require you to submit Form 1099.
New Hampshire
The state of New Hampshire doesn’t require you to submit Form 1099.
New Jersey
The state of New Jersey requires you to report Form 1099-MISC and 1099-R along with Form NJ-W-3M, the Annual Reconciliation form.
The deadline to file Form 1099 and Form NJ-W-3M is February 15, 2020.
Failing to file will impose a penalty of 5% of the balance of the tax due, not exceeding 25%. Late filing will impose a penalty of $100 per month.
To file 1099 Forms with the state of New Jersey, check Filing New Jersey 1099 State Forms Online.
New Mexico
The state of New Mexico requires you to report Form 1099-R.
If you paper file, send Form 1099-R in addition to Form RPD-41072, the Annual Reconciliation form.
The deadline to file Form 1099 is February 28, 2020.
For more information on filing forms and penalties, check New Mexico 1099 State Forms Online.
New York
The state of New York doesn’t require you to submit Form 1099.
North Carolina
The state of North Carolina requires you to report Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R and 1099-B in addition to Form NC-3, the Annual Withholding Reconciliation form.
If you’re paper filing, submit Form NC-3 along with Form 1099. When filing online, filing your Form 1099 is enough and the state doesn’t require any additional forms.
The deadline to file Form 1099 and Form NC-3 is January 31, 2020.
For more details on filing forms and penalties, check North Carolina 1099 State Forms Online.
North Dakota
The state of North Dakota requires you to report Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-S and 1099-B.
If you’re paper filing, you need to include Form 307, the transmittal of Wage and Tax Statement. When e-filing, there are no additional forms required.
The deadline to file is January 31, 2020.
The state of North Dakota requires e-filing for submitting 10 or more forms. File North Dakota 1099 State Forms Online.
Ohio
The state of Ohio requires you to report Form 1099-R along with Form IT-3, the Annual Reconciliation form.
If you’re paper filing, you need to include Form IT-3.
The deadline to file Form 1099-R and Form IT-3 is January 31, 2020.
The state of Ohio accepts paper filing and e-filing. However, e-filing is required if you’re submitting 250 or more forms.
A penalty of $50 dollars is imposed for filing late with a maximum of $500 dollars for each month.
Oklahoma
The state of Oklahoma requires you to report Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R and 1099-B.
The deadline to file Form 1099-MISC, 1099-DIV, 1099-R, and 1099-B is April 1, 2020 and the deadline for Form 1099-INT is March 31, 2020.
You are required to e-file 1099 Forms if filing 5 or more forms.
For more details on filing forms, visit https://www.taxbandits.com/form-1099-series/oklahoma-state-filing-requirements/
Oregon
The state of Oregon requires you to report Form 1099-MISC and Form 1099-R in addition to Form OR-WR, the Annual Reconciliation form.
The deadline to file Form 1099 and Form OR-WR is January 31, 2020.
Late filing penalties of up to $100 are imposed for each form filed late. Click Oregon 1099 State filing to learn more.
Pennsylvania
The state of Pennsylvania requires you to report Form 1099-MISC and 1099-R in addition to Form REV-1667, the Annual Reconciliation form.
The deadline to file Form 1099 and Form REV-1667 is January 31, 2020.
The state of Pennsylvania requires e-filing for submitting 250 or more forms.
To learn more about Pennsylvania state filing, visit Pennsylvania 1099 state filing.
Rhode Island
The state of Rhode Island requires you to Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, and 1099-S in addition to Form RI-W3.
The deadline to file Form 1099 and Form RI-W3 is January 31.
The state only accepts paper filing.
South Carolina
The State of South Carolina requires you to report Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-S and 1099-B in addition to Form WH-1606, used to report any income tax withheld and tax deposits or payments made.
The deadline to file Form 1099 and Form WH-1606 is January 31, 2020.
Paper filing and e-filing are accepted by the State of South Carolina, however, it requires electronic filing if 250 or more 1099 forms are submitted.
To learn more about South Carolina state filing, visit South Carolina 1099 filing.
South Dakota
The state of South Dakota doesn’t require you to file Form 1099.
Tennessee
The state of Tennessee doesn’t require you to submit Form 1099.
Texas
The state of Texas doesn’t require you to submit Form 1099.
Utah
The state of Utah requires you to report Form 1099 and Form TC-941E, the Annual Reconciliation form, in addition to Form 1099-MISC, 1099-INT, 1099-DIV and 1099-R.
The deadline to file Form 1099 and Form TC-941E is January 31, 2020.
The state of Utah requires e-filing.
Penalties for late filing of $20 per form are imposed.
To learn more about Utah’s state filing and to file Forms, visit Utah 1099 State Filings.
Vermont
The state of Vermont requires you to report Form 1099-MISC, 1099-INT, 1099-DIV, 1099-R, and 1099-B in addition to Form WHT-434, the Annual Reconciliation form.
The deadline to file Form 1099 and Form WHT-434 is January 31, 2020.
The state requires e-filing for more than 25 forms.
The penalty for failing to file is 5% per month and returns filed more than 60 days after the deadline are assessed a late penalty of $50 with a maximum penalty of 25% of the unpaid tax.
To learn more about Vermont state filing, visit Vermont 1099 State Filing.
Virginia
The Commonwealth of Virginia requires you to file Form 1099-MISC and 1099-R, in addition to Form VA-6/VA-6H, the annual transmittal form.
The deadline to file Form 1099 and Form VA-6/VA-6H is January 31, 2020.
The state requires e-filing.
A penalty of 6% of the tax due is imposed for each month or any part of the month a return is not filed or tax not paid.
Click the link to file Form 1099 and VA-6/VA-6H online with the Commonwealth of Virginia.
Washington
The state of Washington doesn’t require you to submit Form 1099.
West Virginia
The state of West Virginia requires you to report Form 1099-MISC and 1099-R along with Form WV/IT-103, the Annual Reconciliation form.
The deadline to file Form 1099 and Form WV/IT-103 is January 31, 2020.
The State of West Virginia accepts paper and e-filing. However, it requires e-filing for more than 250 forms.
The state currently doesn’t impose filing penalties but Federal penalties apply.
Visit West Virginia 1099 State filing to learn more about West Virginia 1099 filing requirements.
Wisconsin
The state of Wisconsin requires you to report Form 1099-MISC, 1099-INT, 1099-DIV, and 1099-R in addition to Form WT-7, the Annual Reconciliation form.
The deadline to file Form 1099 and Form WT-7 is January 31, 2020.
The state of Wisconsin requires e-filing for more than 10 forms. visit https://www.taxbandits.com/form-1099-series/wisconsin-state-filing-requirements/ to know more about Wisconsin 1099 filing requirements.
Wyoming
The state of Wyoming doesn’t require you to submit Form 1099..
TaxBandits – Form 1099 Filing Solution
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Click the links below to file form 1099 today! 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-S and 1099-B.
