Navigating 1099 filing requirements across different states is crucial for businesses and individuals to ensure compliance and avoid penalties. Here’s an overview of state-specific 1099 filing obligations, including key deadlines and considerations:
Understanding State 1099 Filing Requirements
While the IRS mandates filing Form 1099-NEC for nonemployee compensation of $600 or more, states may have additional requirements. Some states participate in the Combined Federal/State Filing (CF/SF) Program, allowing the IRS to forward 1099 information to them. Others require direct filing, regardless of CF/SF participation.
Key State Filing Deadlines
| State | 1099 Forms Required | Filing Deadline | Notes |
|---|---|---|---|
| Alabama | 1099-MISC, 1099-NEC | Jan 31 (with tax withheld), Mar 15 (without tax withheld) | Electronic filing required if 25+ forms or taxes paid electronically. |
| California | 1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R | Mar 31 | CF/SF participation; direct filing not required. |
| Illinois | 1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R | Mar 31 | Direct filing required; CF/SF participation. |
| New York | 1099-K | Within 30 days of IRS filing | Direct filing required; does not participate in CF/SF. |
| Texas | None | N/A | No state income tax; no 1099 filing required. |
| Wisconsin | 1099-MISC, 1099-NEC, 1099-R | Jan 31 | Direct filing required; see Publication 117 for details. |
Note: Deadlines are for the 2024 tax year, with forms due in 2025.
Filing Methods and Thresholds
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Electronic Filing: Many states require electronic filing if submitting a certain number of forms (e.g., 10 or more). For instance, the IRS mandates electronic filing for filers of 10 or more information returns starting in 2024.
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Thresholds: While the federal threshold for Form 1099-NEC is $600, some states may have different thresholds or additional requirements. For example, Alabama requires filing for payments of $1,500 or more.