Readable version: State 1099 and W-2 filing requirements, explained state by state. All site datasets: open data · data roundups.
What this dataset covers
Whether a state wants copies of federal 1099 forms (always, or only when state tax was withheld), whether it takes them through the IRS Combined Federal/State Filing program, the 1099 and W-2 due dates and the annual reconciliation return.
Most often unconfirmed in this release: cfsf (14), only_if_withheld (7), files_1099 (5), reconciliation (3), due_1099 (2). 15 jurisdictions have their own page on the site (CA, CT, DC, DE, GA, HI, MA, MD, MI, MO, NJ, OR, PA, RI, WI); their rows also carry the explanatory text and all sources shown there.
Field dictionary
| Field | Meaning | Type | In this release |
|---|---|---|---|
jurisdiction_code | Two-letter postal code of the state or DC. | string | 51 of 51 filled |
jurisdiction | State name (or District of Columbia). | string | 51 of 51 filled |
agency | State revenue agency. | string | 51 of 51 filled |
income_tax | Whether the state has a personal income tax. | boolean | 51 of 51 filled: true (42), false (9) |
files_1099 | Whether the state wants 1099 copies (for example yes, no, withholding only). | string (code) | 46 of 51 filled: yes (18), withholding only (15), no income tax (9), not required (2), withholding (others not addressed) (2) |
files_1099_text | The 1099 rule in plain English. Present only for jurisdictions that have their own page on the site. | string (free text) | 15 of 51 filled |
only_if_withheld | Whether 1099s are due only when state tax was withheld. | boolean | 33 of 51 filled: false (18), true (15) |
cfsf.irs | Whether the IRS lists the state in the Combined Federal/State Filing program. | string (code) | 51 of 51 filled: listed (32), not listed (18), pub 5718 only (1) |
cfsf.counts | Whether filing through that program satisfies the state. | string (code) | 20 of 51 filled: partly (7), no (7), yes (6) |
cfsf.forms | Forms the program forwards to the state. | array of strings | 33 of 51 filled |
cfsf.state_says | What the state says about the program. Present only for jurisdictions that have their own page on the site. | string (free text) | 13 of 51 filled |
due_1099 | 1099 due date. | string | 38 of 51 filled |
due_w2 | W-2 due date. | string | 41 of 51 filled |
w2_filed | Whether employers file W-2s with the state. | boolean | 40 of 51 filled: true (40) |
reconciliation.name | Annual withholding reconciliation return. | string | 39 of 51 filled |
reconciliation.due | Its due date. Present only for jurisdictions that have their own page on the site. | string | 13 of 51 filled |
efile | Electronic filing rules. Present only for jurisdictions that have their own page on the site. | string (free text) | 15 of 51 filled |
deadlines | Dated filings: kind, form, md (month-day). Present only for jurisdictions that have their own page on the site. | array of objects | 15 of 51 filled |
next_business_day | Whether a weekend or holiday due date moves to the next business day. | boolean | 9 of 51 filled: true (9) |
notes | Other points from the official source. Present only for jurisdictions that have their own page on the site. | array of strings | 13 of 51 filled |
unconfirmed | Fields the official sources read did not confirm for this row. Those values are null. | array of strings | 17 of 51 rows list at least one |
source_urls | Links to the official sources (all of them for jurisdictions with their own page; the main linked source for the others). | array of strings | 51 of 51 filled |
checked | When the row's sources were opened (YYYY-MM or YYYY-MM-DD). A row with no official source carries the date of the check that found none. | date (YYYY-MM-DD) | 51 of 51 filled |
page_url | The page on mcc-solutionsnj.com that explains this row. | string (URL) | 51 of 51 filled |
Preview: the first 10 rows
jurisdiction | files_1099 | only_if_withheld | cfsf.counts | due_1099 | due_w2 | checked |
|---|---|---|---|---|---|---|
| Alabama | yes | false | partly | March 15 (no Alabama withholding); January 31 with Form A-3 (Alabama tax withheld) | January 31 | 2026-11 |
| Alaska | no income tax | null | null | null | null | 2026-11 |
| Arizona | withholding only | true | null | January 31 | January 31 (submitted online) | 2026-11 |
| Arkansas | yes | false | null | January 31 | January 31 (with Form ARW3) | 2026-11 |
| California | yes | false | yes | February 28 on paper, March 31 electronically (state copy, when not filed through CF/SF) | null | 2026-11 |
| Colorado | withholding only | true | null | January 31 | January 31 | 2026-11 |
| Connecticut | yes | false | partly | January 31 (1099-NEC and 1099-MISC) | January 31 | 2026-11 |
| Delaware | yes | false | no | Same as federal (Delaware's FAQ table for tax year 2025: 1099-MISC paper March 2, electro… | Same as federal (February 2, 2026 for tax year 2025) | 2026-11 |
| District of Columbia | yes | false | no | January 31 | January 31 (Form WT transmittal for paper W-2s and 1099s) | 2026-11 |
| Florida | no income tax | null | null | null | null | 2026-11 |
7 of 24 columns shown; the downloads have every column in full.
Download formats
The CSV has one row per jurisdiction and one column per field above, UTF-8, comma-separated. Nested fields use dotted names (cfsf.irs); lists are joined with | , and lists of objects become key: value; key: value items. The JSON keeps types (numbers, true/false, null, arrays) and includes this dictionary, the license and the checked date.
License
License: free to copy, share and adapt, including commercially, under the Creative Commons Attribution 4.0 International (CC BY 4.0) license.
Attribution required: credit "MCC Solutions" and link to this dataset page (https://mcc-solutionsnj.com/data/state-1099). The cite box below has text ready to paste.
Accuracy
Accuracy: every fact comes from an official government page as it read when checked (November 2026 for this release). Anything those pages did not confirm is null and named in the row's unconfirmed list; a null that is not on the list means the point does not apply or the source states none. This is general information, not legal or tax advice. We are not lawyers, and MCC Solutions is not a law firm.
Cite this data
Free to reuse under CC BY 4.0: credit MCC Solutions and link to https://mcc-solutionsnj.com/data/state-1099.
Changelog
- November 2026: sources checked for all 51 jurisdictions; this release has 24 fields, 536 confirmed values and 33 unconfirmed items.
- Downloads are generated from the data files on each request, so a corrected file shows up in the CSV and JSON straight away; a new entry is added here when the sources are checked again.