Some states require filers to submit their 1099 forms directly to the states, in addition to filing with the IRS. The IRS created the Combined Federal/State Filing program to send information to states, so they do not need to request it separately. Not all states participate in the Combined Federal/State Filing (CF/SF) Program. Irrespective of their participation in the Combined Federal/State Filing program, the state may require filing directly with the state.
To help individual states from separately asking payers to submit their 1099s to each state, the IRS launched the Combined Federal/State Filing program to send the 1099 information to the states. Not all states participate in this Combined Federal/State Filing program. But for states that participate in this program, they receive all 1099 information directly from the IRS. The states that do not participate in the program may have different filing requirements.
Please pay close attention to each states' filing requirements. These requirements change without notice. You are responsible for following your state's filing requirements.
Alabama participates in the Combined Federal/State filing program. Alabama requires state filing if Alabama income tax is withheld or if the payment is $1,500.00 or more of AL taxable income. Due date is January 31 (with Tax Withholding), March 15 (without Tax Withholding).
Arizona participates in the Combined Federal/State filing program. Requires state filing only if state withholding is reported. The Filer can submit these forms to ADOR as a .txt file on Optical Media or by paper document. Due date January 31.
Arkansas participates in the Combined Federal/State filing program. Requires state filing when reporting payment of $2,500 or if there is Arkansas withholding. Due Date January 31.
California participates in the Combined Federal/State filing program. Per the latest guidelines, a separate filing is not required unless the amount reported to the IRS is different from the state amount. Due Date February 28.
Colorado participates in the Combined Federal/State filing program. Requires state filing if Colorado withholding applies. The state also requires the Annual Summary DR-1096 to be submitted with the electronic file. Due date is January 31.
Connecticut participates in the Combined Federal/State filing program. Requires state filing if Connecticut withholding applies. The state also requires an Annual Summary CT-1096 to be submitted with the electronic file. Due date is January 31.
Delaware participates in the Combined Federal/State Filing program. Delaware still requires direct filing if issued to a Delaware resident OR if issued to a non-resident for services performed in Delaware. Due Date January 31.
DC participates in the Combined Federal/State filing program. However, DC still requires direct state filing when reporting payment of $600 or when DC withholding applies. Due Date January 31.
Georgia participates in the Combined Federal/State filing, but requires direct state filing only if GA state withholding is reported. The GA state requires an annual reconciliation form G-1003. Due Date January 31.
The State of Hawaii participates in the combined federal/state electronic filing program. No other report to the Department is necessary. Due Date February 28.
Idaho participates in the combined federal/state electronic filing program. Still requires state filing if state withholding is reported, or it was issued for transactions related to property in Idaho, or for services performed in Idaho. Filing specifications are similar to the federal 1220, but the state also requires the Reconciliation Form 967. Due date February 28.
Indiana participates in the Combined Federal/State filing, but requires direct state filing only if Indiana state withholding is reported. The state requires an annual WH-3 reconciliation form. Due Date January 31.
Iowa does not participate in the Combined Federal/State filing. Iowa requires direct state filing if IA state withholding is reported. Iowa state requires an annual reconciliation form 44-001. Due Date February 15
Kansas participates in the Combined Federal/State filing, but requires direct state filing only if Kansas state withholding is reported. The state of Kansas requires an annual reconciliation form, KW-3. Due Date January 31.
Kentucky does not participate in the Combined Federal/State filing. It requires direct state filing only if Kentucky state withholding is reported. Kentucky state requires an annual reconciliation form 42A806. Due Date January 31.
Louisiana participates in the Combined Federal/State filing, but requires direct state filing only if Louisiana state withholding is reported. Louisiana requires an annual reconciliation form L-3. Due Date January 31
Maine participates in the Combined Federal/State Filing Program, but filers must file directly with the state if state withholding is reported. Maine requires an annual reconciliation form, Form 941/C1. Due date January 31.
Maryland participates in the Combined Federal/State Filing Program, but filers must file directly with the state if state withholding is reported. Maryland requires the annual reconciliation Form MW508. Due date January 31.
Although Massachusetts participates in the Combined Federal/State Filing Program, it requires filers to file the 1099s directly to the Department of Revenue regardless of participation in the IRS Combined Federal/State Filing Program. Due Date January 31 for 1099-NEC and March 31 for all other 1099 forms.
Michigan participates in the Combined Federal/State Filing Program, but filers must file directly with the state for MI residents or when state withholding is reported. Michigan requires annual reconciliation Form 165. Due date January 31.
Minnesota participates in the Combined Federal/State Filing Program, but filers must file directly with the state if state withholding is reported. Minnesota requires the annual Form MW-3 reconciliation. Due date January 31.
Mississippi participates in the Combined Federal/State filing program. However, MS still requires direct state filing when reporting payment of $600 or if there is MS withholding. Mississippi requires annual reconciliation Form 89-140. Due Date February 28.
Missouri participates in the Combined Federal/State filing program. However, MO still requires direct state filing when reporting payment of $ 1,200 or when there is MO withholding. Missouri requires the annual reconciliation Form MO W-3. Due Date February 28.
Montana participates in the Combined Federal/State filing program. However, MT still requires direct state filing when reporting payment of $600 or if there is MO withholding. Missouri requires annual reconciliation Form AWR. Due Date January 31.
Nebraska participates in the Combined Federal/State filing program. However, it still requires direct state filing if withholding applies. Nebraska requires an annual reconciliation Form W-3N. Due Date January 31.
New Jersey participates in the Combined Federal/State filing program. However, it still requires direct state filing when reporting a payment of $1,000 or when withholding applies. New Jersey requires the annual Form NJ-W-3 reconciliation. Due Date February 15.
New Mexico participates in the Combined Federal/State filing program. However, it still requires direct state filing if withholding applies. Due Date January 31.
New Carolina participates in the Combined Federal/State filing program. However, it still requires direct state filing if withholding applies. Due Date January 31.
North Dakota participates in the Combined Federal/State filing program. However, it still requires direct state filing if withholding applies. When filing electronically, Form 307, Transmittal of Wage and Tax Statement, is not required. Due Date January 31.
Ohio participates in the Combined Federal/State filing program. However, it still requires direct state filing if withholding applies. 1099-NEC cannot be uploaded using Ohio Business Gateway. The form must be remitted either on paper or by scanned copy remitted by email. Filing by the combined federal/state filing program will not fulfill the filing requirement. Due date is January 31.
Oklahoma participates in the Combined Federal/State filing program. However, it still requires direct state filing when reporting payment of $750 or more made to an Oklahoma resident or to a nonresident providing professional services within the State of Oklahoma. Due Date January 31.
Oregon participates in the Combined Federal/State filing program. However, it still requires direct state filing even if there is no withholding. Due Date January 31 for 1099-NEC and March 31 for all other 1099 forms. Note: According to the Oregon state website, Oregon is not participating in the Combined Federal/State Filing (it was inadvertently added to the Combined Federal and State Filing Program by the IRS in publication 1220). All 1099s must still be filed directly with the state.
Pennsylvania participates in the Combined Federal/State filing program. However, it still requires direct state filing even if there is no withholding. REV-1667 Annual Withholding Reconciliation Statement is required. Due Date January 31.
Rhode Island participates in the Combined Federal/State filing program. However, it requires direct state filing if withholding applies. The state only accepts paper filing for 1099 forms. Due date is January 31.
South Carolina participates in the Combined Federal/State filing program. However, it requires direct state filing if withholding applies. The state only accepts 1099s through CD-ROM media. Due date is January 31.
Utah does not participate in the Combined Federal/State filing program. It requires direct state filing if withholding applies. State requires an annual reconciliation form, TC-941E, together with 1099 forms. Due date is January 31.
Vermont does not participate in the Combined Federal/State filing program. It requires direct state filing if state withholding is reported or if the form is issued to a non-resident for the services performed in the state. Due date is January 31.
Virginia does not participate in the Combined Federal/State filing program. It requires direct state filing if withholding applies. State requires an annual reconciliation form, VA-6, together with 1099 forms. Due date is January 31.
West Virginia does not participate in the Combined Federal/State filing program. It requires direct state filing if withholding applies. The state requires an annual reconciliation form, IT-103. Forms 1099 reported to West Virginia require the reconciliation amount to be included in record C. Due date is January 31.
Wisconsin participates in the Combined Federal/State filing program. However, it requires direct state filing if withholding applies or if payments are for services performed in WI. The state requires an annual reconciliation form, WT-7. Due date is January 31.
In addition to filing all supported forms using the Combined Federal/State filing program (included in pricing), we can file directly with the following states. State filing is an optional service. During checkout, you can add or remove the state filing.
Direct to State Filing is an add-on service. If you want us to file directly with the states, please select the Direct to State filing option at checkout.
We file all our forms using the Combined Federal/State Filing (CF/SF) program. If your state participates in the CF/SF program and has no additional requirements, no action is needed from your side. However, if your state does not participate in the CF/SF program or has additional filing requirements, you need to comply with your state’s requirements.
As these state-specific requirements are constantly evolving, we intend to update this page regularly to reflect the most recent changes.
We are also constantly evaluating our ability to file directly with as many states (that allow bulk filing) as possible. If we cannot file directly with a state, we plan to provide downloadable files that businesses can use to file with their states on their own.
We plan to update this document as new state requirements emerge and to update our list of states where we can file directly. Please bookmark this page and review it often to understand these requirements.
You are ultimately responsible for following your state’s filing requirements.
