{
 "dataset": "state-1099",
 "title": "State 1099 and W-2 filing requirements",
 "description": "Whether each state wants copies of 1099s and W-2s, Combined Federal/State Filing participation, due dates and annual reconciliation forms, as free CSV and JSON.",
 "url": "https://mcc-solutionsnj.com/data/state-1099",
 "publisher": "MCC Solutions",
 "license": {
  "name": "Creative Commons Attribution 4.0 International (CC BY 4.0)",
  "url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Credit \"MCC Solutions\" and link to https://mcc-solutionsnj.com/data/state-1099"
 },
 "checked": "2026-11",
 "row_count": 51,
 "accuracy": "Facts come from official government pages as they read on the checked date. Anything not confirmed there is null and named in the row's unconfirmed list. General information, not legal or tax advice; MCC Solutions is not a law firm and we are not lawyers.",
 "fields": [
  {
   "name": "jurisdiction_code",
   "type": "string",
   "meaning": "Two-letter postal code of the state or DC."
  },
  {
   "name": "jurisdiction",
   "type": "string",
   "meaning": "State name (or District of Columbia)."
  },
  {
   "name": "agency",
   "type": "string",
   "meaning": "State revenue agency."
  },
  {
   "name": "income_tax",
   "type": "boolean",
   "meaning": "Whether the state has a personal income tax."
  },
  {
   "name": "files_1099",
   "type": "string (code)",
   "meaning": "Whether the state wants 1099 copies (for example yes, no, withholding only)."
  },
  {
   "name": "files_1099_text",
   "type": "string (free text)",
   "meaning": "The 1099 rule in plain English. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "only_if_withheld",
   "type": "boolean",
   "meaning": "Whether 1099s are due only when state tax was withheld."
  },
  {
   "name": "cfsf.irs",
   "type": "string (code)",
   "meaning": "Whether the IRS lists the state in the Combined Federal/State Filing program."
  },
  {
   "name": "cfsf.counts",
   "type": "string (code)",
   "meaning": "Whether filing through that program satisfies the state."
  },
  {
   "name": "cfsf.forms",
   "type": "array of strings",
   "meaning": "Forms the program forwards to the state."
  },
  {
   "name": "cfsf.state_says",
   "type": "string (free text)",
   "meaning": "What the state says about the program. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "due_1099",
   "type": "string",
   "meaning": "1099 due date."
  },
  {
   "name": "due_w2",
   "type": "string",
   "meaning": "W-2 due date."
  },
  {
   "name": "w2_filed",
   "type": "boolean",
   "meaning": "Whether employers file W-2s with the state."
  },
  {
   "name": "reconciliation.name",
   "type": "string",
   "meaning": "Annual withholding reconciliation return."
  },
  {
   "name": "reconciliation.due",
   "type": "string",
   "meaning": "Its due date. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "efile",
   "type": "string (free text)",
   "meaning": "Electronic filing rules. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "deadlines",
   "type": "array of objects",
   "meaning": "Dated filings: kind, form, md (month-day). Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "next_business_day",
   "type": "boolean",
   "meaning": "Whether a weekend or holiday due date moves to the next business day."
  },
  {
   "name": "notes",
   "type": "array of strings",
   "meaning": "Other points from the official source. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "unconfirmed",
   "type": "array of strings",
   "meaning": "Fields the official sources read did not confirm for this row. Those values are null."
  },
  {
   "name": "source_urls",
   "type": "array of strings",
   "meaning": "Links to the official sources (all of them for jurisdictions with their own page; the main linked source for the others)."
  },
  {
   "name": "checked",
   "type": "date (YYYY-MM-DD)",
   "meaning": "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."
  },
  {
   "name": "page_url",
   "type": "string (URL)",
   "meaning": "The page on mcc-solutionsnj.com that explains this row."
  }
 ],
 "rows": [
  {
   "jurisdiction_code": "AL",
   "jurisdiction": "Alabama",
   "agency": "Alabama Department of Revenue (ALDOR)",
   "income_tax": true,
   "files_1099": "yes",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": "partly",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "March 15 (no Alabama withholding); January 31 with Form A-3 (Alabama tax withheld)",
   "due_w2": "January 31",
   "w2_filed": true,
   "reconciliation.name": "Form A-3, Annual Reconciliation of Alabama Income Tax Withheld",
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://www.revenue.alabama.gov/individual-corporate/information-return-filing-requirements-1099/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "AK",
   "jurisdiction": "Alaska",
   "agency": "Alaska Department of Revenue",
   "income_tax": false,
   "files_1099": "no income tax",
   "only_if_withheld": null,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": null,
   "due_w2": null,
   "w2_filed": null,
   "reconciliation.name": null,
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://commerce.alaska.gov/web/dcra/officeofthestateassessor/alaskataxfacts"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "AZ",
   "jurisdiction": "Arizona",
   "agency": "Arizona Department of Revenue (ADOR)",
   "income_tax": true,
   "files_1099": "withholding only",
   "only_if_withheld": true,
   "cfsf.irs": "listed",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31",
   "due_w2": "January 31 (submitted online)",
   "w2_filed": true,
   "reconciliation.name": "Form A1-R or Form A1-APR (Arizona withholding reconciliation)",
   "next_business_day": null,
   "unconfirmed": [
    "cfsf"
   ],
   "source_urls": [
    "https://azdor.gov/e-services/e-services-w-2-1099"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "AR",
   "jurisdiction": "Arkansas",
   "agency": "Arkansas Department of Finance and Administration (DFA)",
   "income_tax": true,
   "files_1099": "yes",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31",
   "due_w2": "January 31 (with Form ARW3)",
   "w2_filed": true,
   "reconciliation.name": "AR3MAR, Employers Annual Reconciliation of Income Tax Withheld",
   "next_business_day": null,
   "unconfirmed": [
    "cfsf"
   ],
   "source_urls": [
    "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/withholding-tax-branch/due-dates/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "CA",
   "jurisdiction": "California",
   "agency": "Franchise Tax Board (FTB) and Employment Development Department (EDD)",
   "income_tax": true,
   "files_1099": "yes",
   "files_1099_text": "FTB's guide to information returns lists 1099-NEC and 1099-MISC with state filing dates (paper February 28, electronic March 31). Filers who send them to the IRS under the CF/SF rules generally don't file separately with FTB, unless something must be reported differently for federal and state purposes. The guide's amount column still shows $600 (revised 01/31/2022).",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": "yes",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "cfsf.state_says": "FTB: for tax year 2021 on, 1099-NEC is included in CF/SF, and you do not need to submit 1099-NEC separately to FTB, unless you have an exception that requires reporting something different for federal and state purposes.",
   "due_1099": "February 28 on paper, March 31 electronically (state copy, when not filed through CF/SF)",
   "due_w2": null,
   "w2_filed": null,
   "reconciliation.name": null,
   "reconciliation.due": null,
   "efile": "EDD: employers must electronically submit employment tax returns, wage reports and payroll tax deposits.",
   "deadlines": [
    {
     "kind": "1099",
     "form": "1099-NEC and 1099-MISC state copy to FTB, paper (if not filed through CF/SF)",
     "md": "02-28"
    },
    {
     "kind": "1099",
     "form": "1099-NEC and 1099-MISC state copy to FTB, electronic (if not filed through CF/SF)",
     "md": "03-31"
    }
   ],
   "next_business_day": null,
   "notes": [
    "EDD's Required Filings page lists the DE 9 and DE 9C wage reports, not W-2s; their due dates follow EDD's payroll tax calendar, which we didn't open.",
    "Separately from 1099s, EDD's Report of Independent Contractor(s), DE 542, is due within 20 days after you pay an individual or sole proprietor $600 or more, or sign a contract for $600 or more."
   ],
   "unconfirmed": [
    "due_w2",
    "reconciliation"
   ],
   "source_urls": [
    "https://www.ftb.ca.gov/forms/misc/4227a.html",
    "https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/february-2022/1099-nec-filing-guidelines-update.html",
    "https://edd.ca.gov/en/payroll_taxes/Required_Filings_and_Due_Dates",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-california"
  },
  {
   "jurisdiction_code": "CO",
   "jurisdiction": "Colorado",
   "agency": "Colorado Department of Revenue",
   "income_tax": true,
   "files_1099": "withholding only",
   "only_if_withheld": true,
   "cfsf.irs": "listed",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31",
   "due_w2": "January 31",
   "w2_filed": true,
   "reconciliation.name": "DR 1093, Annual Transmittal of State W-2 Forms",
   "next_business_day": null,
   "unconfirmed": [
    "cfsf"
   ],
   "source_urls": [
    "https://tax.colorado.gov/annual-reconciliation-faq"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "CT",
   "jurisdiction": "Connecticut",
   "agency": "Connecticut Department of Revenue Services (DRS)",
   "income_tax": true,
   "files_1099": "yes",
   "files_1099_text": "1099-MISC and 1099-NEC are required for payments to Connecticut residents even if no Connecticut tax was withheld, and for nonresidents when the payment relates to services performed wholly or partly in Connecticut.",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": "partly",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "cfsf.state_says": "Connecticut participates, but CF/SF satisfies DRS only for 1099-MISC, 1099-NEC and 1099-R with no Connecticut withholding. Forms with Connecticut withholding, and all 1099-K forms, go directly to DRS through myconneCT.",
   "due_1099": "January 31 (1099-NEC and 1099-MISC)",
   "due_w2": "January 31",
   "w2_filed": true,
   "reconciliation.name": "Form CT-W3, Connecticut Annual Reconciliation of Withholding",
   "reconciliation.due": "January 31",
   "efile": "25 or more W-2s reporting Connecticut wages, or 25 or more of the listed 1099s and W-2Gs, must be filed electronically unless DRS grants a waiver; 24 or fewer may be filed on paper.",
   "deadlines": [
    {
     "kind": "w2",
     "form": "W-2s and Form CT-W3",
     "md": "01-31"
    },
    {
     "kind": "1099",
     "form": "1099-NEC and 1099-MISC with Form CT-1096 (if not covered by CF/SF)",
     "md": "01-31"
    }
   ],
   "next_business_day": null,
   "notes": [
    "Form CT-1096, Connecticut Annual Summary and Transmittal of Information Returns, is also due January 31."
   ],
   "unconfirmed": [],
   "source_urls": [
    "https://portal.ct.gov/drs/withholding-taxes/1099s-electronic-filing-req/filing-requirements",
    "https://portal.ct.gov/DRS/Withholding-Taxes/W2-Electronic-Filing-Requirements/Filing-Requirements",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-connecticut"
  },
  {
   "jurisdiction_code": "DE",
   "jurisdiction": "Delaware",
   "agency": "Delaware Division of Revenue",
   "income_tax": true,
   "files_1099": "yes",
   "files_1099_text": "The 1099-MISC and 1099-NEC duty applies to forms issued to Delaware residents and to nonresidents for work performed in Delaware; it isn't tied to withholding. Form 1099-R is required when Delaware tax is shown as withheld.",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": "no",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "cfsf.state_says": "Delaware participates, but 1099-MISC, 1099-NEC and 1099-R information must be submitted directly to the Division of Revenue.",
   "due_1099": "Same as federal (Delaware's FAQ table for tax year 2025: 1099-MISC paper March 2, electronic March 31)",
   "due_w2": "Same as federal (February 2, 2026 for tax year 2025)",
   "w2_filed": true,
   "reconciliation.name": "Delaware Form WTH-REC (W-3)",
   "reconciliation.due": "January 31 (or the next business day)",
   "efile": "Bulk submitters must file electronically; paper is limited to employers or payers with 10 or fewer W-2s or 1099-Rs.",
   "deadlines": [
    {
     "kind": "w2",
     "form": "W-2s and Form WTH-REC (W-3)",
     "md": "01-31"
    },
    {
     "kind": "1099",
     "form": "1099-NEC (Delaware follows the federal date)",
     "md": "01-31"
    },
    {
     "kind": "1099",
     "form": "1099-MISC on paper (federal date)",
     "md": "02-28"
    },
    {
     "kind": "1099",
     "form": "1099-MISC electronically (federal date)",
     "md": "03-31"
    }
   ],
   "next_business_day": true,
   "notes": [
    "Delaware's FAQ says its due dates are the same as the federal ones, and its table left the 1099-NEC line blank; we applied the federal January 31 date and say so.",
    "The Director of Revenue has waived the requirement for other types of 1099 forms until further notice."
   ],
   "unconfirmed": [],
   "source_urls": [
    "https://revenue.delaware.gov/frequently-asked-questions/w-2-and-1099-form-faqs/",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-delaware"
  },
  {
   "jurisdiction_code": "DC",
   "jurisdiction": "District of Columbia",
   "agency": "DC Office of Tax and Revenue (OTR)",
   "income_tax": true,
   "files_1099": "yes",
   "files_1099_text": "OTR's 2025 specifications say copies of federal 1099s must be submitted to report income of $600 or more, for both DC residents and nonresidents, but also that nonresidents aren't required to be filed if no DC withholding applies. The accepted forms include 1099-NEC and 1099-MISC.",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": "no",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "cfsf.state_says": "DC participates in CF/SF, but still requires a separate direct filing for tax year 2025, even from approved CF/SF filers.",
   "due_1099": "January 31",
   "due_w2": "January 31 (Form WT transmittal for paper W-2s and 1099s)",
   "w2_filed": true,
   "reconciliation.name": "Form FR-900A, Employer/Payer Withholding Tax Annual Return (FR-900NP for withholding reported on 1099s and W-2Gs)",
   "reconciliation.due": "On or before January 31, 2027 for 2026",
   "efile": "25 or more information returns must be filed electronically through MyTax.DC.gov; employers with 25 or more W-2s must use the online bulk file submission.",
   "deadlines": [
    {
     "kind": "1099",
     "form": "1099s ($600 or more) through MyTax.DC.gov",
     "md": "01-31"
    },
    {
     "kind": "recon",
     "form": "FR-900A annual return (and FR-900NP for 1099 withholding)",
     "md": "01-31"
    },
    {
     "kind": "w2",
     "form": "Form WT transmittal with paper W-2s",
     "md": "01-31"
    }
   ],
   "next_business_day": null,
   "notes": [
    "OTR's own forms page says not to use Form FR-900A as an 'Annual Reconciliation Return'; it is the annual withholding return. Form WT is the transmittal for paper W-2s and 1099s.",
    "The $600 figure is in OTR's September 2025 specifications, written before the federal amount changed; check OTR's 2026 specifications when they're posted."
   ],
   "unconfirmed": [],
   "source_urls": [
    "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025%20MyTax%201099_W2G%20instructions%20v1.0_Final.pdf",
    "https://otr.cfo.dc.gov/es/node/1697946",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-district-of-columbia"
  },
  {
   "jurisdiction_code": "FL",
   "jurisdiction": "Florida",
   "agency": "Florida Department of Revenue",
   "income_tax": false,
   "files_1099": "no income tax",
   "only_if_withheld": null,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": null,
   "due_w2": null,
   "w2_filed": null,
   "reconciliation.name": null,
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "GA",
   "jurisdiction": "Georgia",
   "agency": "Georgia Department of Revenue",
   "income_tax": true,
   "files_1099": "withholding only",
   "files_1099_text": "1099s are only required to be submitted if there is Georgia withholding.",
   "only_if_withheld": true,
   "cfsf.irs": "listed",
   "cfsf.counts": "partly",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "cfsf.state_says": "Georgia participates only for non-wage statements reporting payments that did not have Georgia income tax withheld; any statement showing Georgia withholding goes directly to the Department.",
   "due_1099": "1099-NEC with W-2s; other 1099s about a month later (for 2026: February 1, 2027 and March 1, 2027)",
   "due_w2": "For 2026: February 1, 2027",
   "w2_filed": true,
   "reconciliation.name": "Form G-1003 (withholding income statement transmittal)",
   "reconciliation.due": "Same dates as the W-2s and 1099s it transmits",
   "efile": "Employers mandated to file and pay electronically, and those federally required to file income statements electronically, must file the G-1003 and related income statements electronically.",
   "deadlines": [
    {
     "kind": "w2",
     "form": "W-2s, 1099-NEC with Georgia withholding and Form G-1003",
     "md": "01-31"
    },
    {
     "kind": "1099",
     "form": "Other 1099s with Georgia withholding and Form G-1003",
     "md": "02-28"
    }
   ],
   "next_business_day": true,
   "notes": [
    "Georgia's due-date page already lists the 2026 filing dates: W-2/1099-NEC by February 1, 2027 and all other 1099s by March 1, 2027. For 2027 it lists January 31, 2028 and February 29, 2028.",
    "Georgia's Employer's Withholding Tax Guide (2023, revised October 2022) makes one exception to the withholding-only rule: Form 1099-K must be submitted even when no Georgia tax was withheld."
   ],
   "unconfirmed": [],
   "source_urls": [
    "https://dor.georgia.gov/due-dates-withholding-tax",
    "https://dor.georgia.gov/document/document/2023-employers-tax-guidepdf/download",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-georgia"
  },
  {
   "jurisdiction_code": "HI",
   "jurisdiction": "Hawaii",
   "agency": "Hawaii Department of Taxation",
   "income_tax": true,
   "files_1099": "yes",
   "files_1099_text": "File Form N-196 with the state copies of federal Forms 1099 (the form lists 1099-NEC and 1099-MISC among them) by February 28. Give recipients their 1099s by January 31.",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": "yes",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "cfsf.state_says": "Hawaii participates in the combined federal/state electronic filing program, and no other report to the Department is necessary, except that Hawaii doesn't conform to federal electronic reporting for interest, dividends, and broker and barter exchange transactions.",
   "due_1099": "February 28 (next regular workday if it falls on a weekend or holiday)",
   "due_w2": "January 31 (Form HW-30 with paper HW-2s or federal W-2 copy 1)",
   "w2_filed": true,
   "reconciliation.name": "Form HW-30 (annual transmittal of Forms HW-2/W-2); Form N-196, Annual Summary and Transmittal of Hawaii Information Returns",
   "reconciliation.due": "HW-30 by January 31; N-196 by February 28",
   "efile": "Employers with withholding liability over $40,000 a year must file Forms HW-14 and HW-2 electronically. Effective January 1, 2026, the Department adopts the 10-or-more electronic filing threshold for Forms W-2 and HW-2.",
   "deadlines": [
    {
     "kind": "w2",
     "form": "Form HW-30 with Forms HW-2 or W-2 copy 1",
     "md": "01-31"
    },
    {
     "kind": "1099",
     "form": "Form N-196 with state copies of Forms 1099 (if not filed through CF/SF)",
     "md": "02-28"
    }
   ],
   "next_business_day": true,
   "notes": [
    "The N-196 form we opened is the 2020 revision; the Employer's Tax Guide (Booklet A, Rev. 2025) repeats the February 28 N-196 date."
   ],
   "unconfirmed": [],
   "source_urls": [
    "https://files.hawaii.gov/tax/news/pubs/25BkltA.pdf",
    "https://files.hawaii.gov/tax/forms/2020/n196.pdf",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-hawaii"
  },
  {
   "jurisdiction_code": "ID",
   "jurisdiction": "Idaho",
   "agency": "Idaho State Tax Commission",
   "income_tax": true,
   "files_1099": "yes",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": "yes",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "Last day of February",
   "due_w2": "Last day of January (with Form 967)",
   "w2_filed": true,
   "reconciliation.name": "Form 967, Idaho Annual Withholding Report",
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://tax.idaho.gov/taxes/income-tax/withholding/withholding-filing/filing-information-returns-1099s-w-2s"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "IL",
   "jurisdiction": "Illinois",
   "agency": "Illinois Department of Revenue (IDOR)",
   "income_tax": true,
   "files_1099": "not required",
   "only_if_withheld": null,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": null,
   "due_w2": "January 31 (accepted by IDOR; next business day if it's a weekend or holiday)",
   "w2_filed": true,
   "reconciliation.name": "None: Illinois does not require an annual reconciliation return (Form IL-941 is filed quarterly)",
   "next_business_day": true,
   "unconfirmed": [],
   "source_urls": [
    "https://tax.illinois.gov/research/publications/pubs/filing-and-storage-requirements-for-employers-and-payers.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "IN",
   "jurisdiction": "Indiana",
   "agency": "Indiana Department of Revenue",
   "income_tax": true,
   "files_1099": "withholding only",
   "only_if_withheld": true,
   "cfsf.irs": "listed",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31 (31 days after the end of the calendar year, with Form WH-3)",
   "due_w2": "January 31 (with Form WH-3)",
   "w2_filed": true,
   "reconciliation.name": "Form WH-3, annual withholding reconciliation",
   "next_business_day": true,
   "unconfirmed": [
    "cfsf"
   ],
   "source_urls": [
    "https://www.in.gov/dor/i-am-a/business-corp/withholding/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "IA",
   "jurisdiction": "Iowa",
   "agency": "Iowa Department of Revenue",
   "income_tax": true,
   "files_1099": "withholding only",
   "only_if_withheld": true,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": "February 15 (electronic)",
   "due_w2": "February 15 (electronic)",
   "w2_filed": true,
   "reconciliation.name": "None: the Department says VSPs (Verified Summary of Payments reports) are no longer required to be filed",
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://tax.iowa.gov/node/473/printable/print"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "KS",
   "jurisdiction": "Kansas",
   "agency": "Kansas Department of Revenue",
   "income_tax": true,
   "files_1099": "yes",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": "partly",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31",
   "due_w2": "January 31 (KW-3E)",
   "w2_filed": true,
   "reconciliation.name": "KW-3 Annual Withholding Tax Return",
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://www.ksrevenue.gov/pdf/kw100.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "KY",
   "jurisdiction": "Kentucky",
   "agency": "Kentucky Department of Revenue",
   "income_tax": true,
   "files_1099": "withholding only",
   "only_if_withheld": true,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": "January 31",
   "due_w2": "January 31",
   "w2_filed": true,
   "reconciliation.name": "Form K-5 (reports W-2, W-2G and 1099 withholding statement information)",
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://revenue.ky.gov/Business/Pages/Employer-Payroll-Withholding.aspx"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "LA",
   "jurisdiction": "Louisiana",
   "agency": "Louisiana Department of Revenue (LDR)",
   "income_tax": true,
   "files_1099": "withholding only",
   "only_if_withheld": true,
   "cfsf.irs": "listed",
   "cfsf.counts": "partly",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31 (with Form L-3)",
   "due_w2": "January 31 (with Form L-3)",
   "w2_filed": true,
   "reconciliation.name": "Form L-3, Transmittal of Withholding Tax Statements",
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://dam.ldr.la.gov/taxforms/L3-1203%20WEB-BC-1-25%20F.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "ME",
   "jurisdiction": "Maine",
   "agency": "Maine Revenue Services (MRS)",
   "income_tax": true,
   "files_1099": "yes",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": "yes",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31 (electronic copies)",
   "due_w2": "January 31 (electronic copies)",
   "w2_filed": true,
   "reconciliation.name": "Form W-3ME, Reconciliation of Maine Income Tax Withheld",
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://www.maine.gov/REVENUE/faq/income_wh_faq.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "MD",
   "jurisdiction": "Maryland",
   "agency": "Comptroller of Maryland",
   "income_tax": true,
   "files_1099": "withholding only",
   "files_1099_text": "1099-MISC and 1099-NEC are required only when there is Maryland withholding greater than zero. Separately, 1099-G, 1099-R, 1099-S and W-2G are required for every Maryland payee who receives $10 or more.",
   "only_if_withheld": true,
   "cfsf.irs": "listed",
   "cfsf.counts": "no",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "cfsf.state_says": "Maryland will NOT be processing any 1099s from the Combined Federal/State Filing Program.",
   "due_1099": "January 31",
   "due_w2": "January 31 (with Form MW508)",
   "w2_filed": true,
   "reconciliation.name": "MW508 Annual Employer Withholding Reconciliation Return",
   "reconciliation.due": "January 31",
   "efile": "1099s must be filed in the electronic format when there are 25 or more; employers with 25 or more employees must submit W-2/1099 MW508 data electronically.",
   "deadlines": [
    {
     "kind": "recon",
     "form": "MW508 with W-2s",
     "md": "01-31"
    },
    {
     "kind": "1099",
     "form": "1099-NEC and 1099-MISC with Maryland withholding",
     "md": "01-31"
    }
   ],
   "next_business_day": null,
   "notes": [],
   "unconfirmed": [],
   "source_urls": [
    "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/reporting-1099-instructions.pdf",
    "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-maryland"
  },
  {
   "jurisdiction_code": "MA",
   "jurisdiction": "Massachusetts",
   "agency": "Massachusetts Department of Revenue (DOR)",
   "income_tax": true,
   "files_1099": "yes",
   "files_1099_text": "DOR requires an annual report of income taxable under Chapter 62, which includes Form 1099-MISC and Form 1099-NEC. The page doesn't tie this to residency or withholding, and gives no dollar threshold for these two forms.",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": "no",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "cfsf.state_says": "Annual reports must be filed directly with DOR even if the transmitter participates in CF/SF; 1099-MISC, DIV, INT, K, NEC and R go directly to DOR regardless.",
   "due_1099": "1099-NEC January 31; most other 1099s February 28 on paper or March 31 electronically",
   "due_w2": "January 31",
   "w2_filed": true,
   "reconciliation.name": "Form M-3 (with paper W-2s)",
   "reconciliation.due": "January 31",
   "efile": "Employers issuing 50 or more W-2s must upload them electronically. Payers with fewer than 50 Forms 1099 may submit on paper; 1099-K filers with more than 50 payees must use MassTaxConnect.",
   "deadlines": [
    {
     "kind": "w2",
     "form": "W-2s (and Form M-3 for paper filers)",
     "md": "01-31"
    },
    {
     "kind": "1099",
     "form": "1099-NEC",
     "md": "01-31"
    },
    {
     "kind": "1099",
     "form": "1099-MISC on paper",
     "md": "02-28"
    },
    {
     "kind": "1099",
     "form": "1099-MISC electronically",
     "md": "03-31"
    }
   ],
   "next_business_day": null,
   "notes": [],
   "unconfirmed": [],
   "source_urls": [
    "https://www.mass.gov/info-details/view-filing-requirements-for-form-1099",
    "https://www.mass.gov/info-details/massachusetts-form-w-2-responsibilities-for-employers",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-massachusetts"
  },
  {
   "jurisdiction_code": "MI",
   "jurisdiction": "Michigan",
   "agency": "Michigan Department of Treasury",
   "income_tax": true,
   "files_1099": "yes",
   "files_1099_text": "Businesses must submit state copies of their income record forms, including 1099-NEC and 1099-MISC; the reminder doesn't tie this to Michigan withholding.",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": "partly",
   "cfsf.forms": [
    "1099-MISC"
   ],
   "cfsf.state_says": "Michigan participates, and the IRS sends certain electronically filed information to Treasury, satisfying the filing requirement, except for 1099-NEC: Michigan requires direct filing of the 1099-NEC state copy.",
   "due_1099": "1099-NEC January 31; 1099-MISC February 28 on paper or March 31 electronically",
   "due_w2": "January 31",
   "w2_filed": true,
   "reconciliation.name": "Sales, Use and Withholding Taxes Annual Return (Form 5081)",
   "reconciliation.due": "February 28 (don't attach W-2s or 1099s)",
   "efile": "Businesses issuing 250 or more income record forms must use Michigan Treasury Online (MTO).",
   "deadlines": [
    {
     "kind": "w2",
     "form": "W-2s and 1099-NEC state copies",
     "md": "01-31"
    },
    {
     "kind": "recon",
     "form": "Form 5081 annual return",
     "md": "02-28"
    },
    {
     "kind": "1099",
     "form": "1099-MISC on paper (if not covered by CF/SF)",
     "md": "02-28"
    },
    {
     "kind": "1099",
     "form": "1099-MISC electronically (if not covered by CF/SF)",
     "md": "03-31"
    }
   ],
   "next_business_day": null,
   "notes": [
    "The Treasury reminder we opened was published January 22, 2025 for 2024 forms; the rules it describes are the latest Treasury posted that we found."
   ],
   "unconfirmed": [],
   "source_urls": [
    "https://www.michigan.gov/treasury/news/2025/01/22/business-taxpayers-reminded-about-state-filing-of-w-2s-and-1099s",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-michigan"
  },
  {
   "jurisdiction_code": "MN",
   "jurisdiction": "Minnesota",
   "agency": "Minnesota Department of Revenue",
   "income_tax": true,
   "files_1099": "withholding (others not addressed)",
   "only_if_withheld": null,
   "cfsf.irs": "listed",
   "cfsf.counts": "no",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31",
   "due_w2": "January 31",
   "w2_filed": true,
   "reconciliation.name": null,
   "next_business_day": null,
   "unconfirmed": [
    "only_if_withheld",
    "reconciliation"
   ],
   "source_urls": [
    "https://www.revenue.state.mn.us/mndor-pp/18081?type=html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "MS",
   "jurisdiction": "Mississippi",
   "agency": "Mississippi Department of Revenue",
   "income_tax": true,
   "files_1099": null,
   "only_if_withheld": null,
   "cfsf.irs": "listed",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "February 28",
   "due_w2": "January 31",
   "w2_filed": true,
   "reconciliation.name": "Form 89-140, Mississippi Annual Information Return (sent with paper W-2s and 1099s; not filed with electronic returns)",
   "next_business_day": null,
   "unconfirmed": [
    "cfsf",
    "files_1099",
    "only_if_withheld"
   ],
   "source_urls": [
    "https://www.dor.ms.gov/node/76"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "MO",
   "jurisdiction": "Missouri",
   "agency": "Missouri Department of Revenue",
   "income_tax": true,
   "files_1099": "yes",
   "files_1099_text": "File with Missouri when you must send the same Form 1099 to the IRS and the payments came from a Missouri source of $1,200 or more. Exempt: wages already subject to Missouri withholding, and income already reported on an S corporation or partnership information report.",
   "only_if_withheld": false,
   "cfsf.irs": "not listed",
   "cfsf.counts": "no",
   "cfsf.forms": [],
   "cfsf.state_says": "Missouri is not a participant in the IRS CF/SF Program; forms filed through it aren't forwarded to Missouri, so separate filing with Missouri is required.",
   "due_1099": "Last day of February (next business day if it falls on a weekend or federal holiday)",
   "due_w2": "January 31, electronically, for employers with 250 or more employees; the page lists March 2, 2026 for tax year 2025 for employers with fewer than 250",
   "w2_filed": true,
   "reconciliation.name": "Form MO W-3 (part of the electronic W-2 file)",
   "reconciliation.due": "With the W-2 file",
   "efile": "Missouri does not require 1099s to be filed electronically, regardless of how many; electronic filing is encouraged.",
   "deadlines": [
    {
     "kind": "w2",
     "form": "Electronic W-2 file with Form MO W-3 (250 or more employees)",
     "md": "01-31"
    },
    {
     "kind": "w2",
     "form": "W-2s, employers with fewer than 250 employees (date the page gives for tax year 2025: March 2)",
     "md": "02-28"
    },
    {
     "kind": "1099",
     "form": "1099s for Missouri-source payments of $1,200 or more",
     "md": "02-28"
    }
   ],
   "next_business_day": true,
   "notes": [
    "Missouri was removed from the IRS CF/SF program (IRS Publication 1220, What's New), so a federal e-file doesn't reach Missouri."
   ],
   "unconfirmed": [],
   "source_urls": [
    "https://dor.mo.gov/taxation/business/tax-types/withholding/documents/Missouri1099FilingGuidelines.pdf",
    "https://dor.mo.gov/business/withhold/EFW2.php",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-missouri"
  },
  {
   "jurisdiction_code": "MT",
   "jurisdiction": "Montana",
   "agency": "Montana Department of Revenue",
   "income_tax": true,
   "files_1099": "withholding only",
   "only_if_withheld": true,
   "cfsf.irs": "listed",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31 (with Form MW-3)",
   "due_w2": "January 31 (with Form MW-3)",
   "w2_filed": true,
   "reconciliation.name": "Montana Annual W-2 1099 Withholding Tax Reconciliation (Form MW-3)",
   "next_business_day": true,
   "unconfirmed": [
    "cfsf"
   ],
   "source_urls": [
    "https://www.mtrevenue.gov/taxes/wage-withholding/annual-withholding-reconciliation/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "NE",
   "jurisdiction": "Nebraska",
   "agency": "Nebraska Department of Revenue",
   "income_tax": true,
   "files_1099": "withholding only",
   "only_if_withheld": true,
   "cfsf.irs": "listed",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31 (with Form W-3N)",
   "due_w2": "January 31 (with Form W-3N)",
   "w2_filed": true,
   "reconciliation.name": "Nebraska Reconciliation of Income Tax Withheld, Form W-3N",
   "next_business_day": null,
   "unconfirmed": [
    "cfsf"
   ],
   "source_urls": [
    "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/f_w-3n.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "NV",
   "jurisdiction": "Nevada",
   "agency": "Nevada Department of Taxation",
   "income_tax": false,
   "files_1099": "no income tax",
   "only_if_withheld": null,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": null,
   "due_w2": null,
   "w2_filed": null,
   "reconciliation.name": null,
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "NH",
   "jurisdiction": "New Hampshire",
   "agency": "New Hampshire Department of Revenue Administration",
   "income_tax": false,
   "files_1099": "no income tax",
   "only_if_withheld": null,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": null,
   "due_w2": null,
   "w2_filed": null,
   "reconciliation.name": null,
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://revenue.nh.gov/taxes-glance/interest-dividends-tax"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "NJ",
   "jurisdiction": "New Jersey",
   "agency": "New Jersey Division of Taxation",
   "income_tax": true,
   "files_1099": "yes",
   "files_1099_text": "Provide New Jersey with copies of 1099 information returns when the amount paid or credited is $1,000 or more in a calendar year, or if any New Jersey income tax was withheld from the payment.",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": "yes",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "cfsf.state_says": "You may register with the IRS in the Combined Federal/State program to file 1099s electronically with the IRS only; the IRS forwards the information to New Jersey.",
   "due_1099": "February 15",
   "due_w2": "February 15 (state copies with Form NJ-W-3)",
   "w2_filed": true,
   "reconciliation.name": "Form NJ-W-3, Gross Income Tax Reconciliation of Tax Withheld",
   "reconciliation.due": "February 15",
   "efile": "Since tax year 2020, Form NJ-W-3 and all W-2, W-2G and 1099 attachments must be submitted electronically; paper filings by mail aren't accepted.",
   "deadlines": [
    {
     "kind": "recon",
     "form": "Form NJ-W-3 with the New Jersey copy of each W-2",
     "md": "02-15"
    },
    {
     "kind": "1099",
     "form": "1099s of $1,000 or more, or with New Jersey withholding (unless filed through CF/SF)",
     "md": "02-15"
    }
   ],
   "next_business_day": null,
   "notes": [
    "New Jersey's $1,000 trigger is written in its own withholding guide and differs from the federal $2,000 threshold. The September 2025 guide doesn't say how the two fit together for 2026 payments between $1,000 and $2,000; ask the Division or your preparer before skipping a New Jersey copy.",
    "Employees who worked through December 31 must also receive their W-2s by February 15, per the NJ-WT guide."
   ],
   "unconfirmed": [],
   "source_urls": [
    "https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf",
    "https://nj.gov/treasury/taxation/njit34.shtml",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-new-jersey"
  },
  {
   "jurisdiction_code": "NM",
   "jurisdiction": "New Mexico",
   "agency": "New Mexico Taxation and Revenue Department",
   "income_tax": true,
   "files_1099": "not required",
   "only_if_withheld": null,
   "cfsf.irs": "listed",
   "cfsf.counts": "yes",
   "cfsf.forms": [
    "1099-MISC"
   ],
   "due_1099": null,
   "due_w2": "Last day of January",
   "w2_filed": true,
   "reconciliation.name": "Form RPD-41072, Annual Summary of Withholding Tax",
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://www.tax.newmexico.gov/businesses/wp-content/uploads/sites/4/2022/12/FYI-330.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "NY",
   "jurisdiction": "New York",
   "agency": "New York State Department of Taxation and Finance",
   "income_tax": true,
   "files_1099": null,
   "only_if_withheld": null,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": null,
   "due_w2": "No separate W-2 filing is described on the Tax Department pages we opened. The Department says employers provide employees' wage and withholding totals on a quarterly report (Form NYS-45; the October to December report is due January 31).",
   "w2_filed": null,
   "reconciliation.name": "Form NYS-45, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (fourth quarter)",
   "next_business_day": null,
   "unconfirmed": [
    "due_1099",
    "files_1099",
    "only_if_withheld"
   ],
   "source_urls": [
    "https://www.tax.ny.gov/pdf/current_forms/wt/nys45i.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "NC",
   "jurisdiction": "North Carolina",
   "agency": "North Carolina Department of Revenue (NCDOR)",
   "income_tax": true,
   "files_1099": "withholding only",
   "only_if_withheld": true,
   "cfsf.irs": "listed",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31 (with Form NC-3)",
   "due_w2": "January 31 (with Form NC-3)",
   "w2_filed": true,
   "reconciliation.name": "Form NC-3, Annual Withholding Reconciliation",
   "next_business_day": null,
   "unconfirmed": [
    "cfsf"
   ],
   "source_urls": [
    "https://ncdor.gov/nc-3-instructions/open"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "ND",
   "jurisdiction": "North Dakota",
   "agency": "North Dakota Office of State Tax Commissioner",
   "income_tax": true,
   "files_1099": null,
   "only_if_withheld": null,
   "cfsf.irs": "listed",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31 (1099s with North Dakota tax); IRS due date for other federal-style 1099s",
   "due_w2": "January 31",
   "w2_filed": true,
   "reconciliation.name": "North Dakota Transmittal of Wage and Tax Statement, Form 307",
   "next_business_day": null,
   "unconfirmed": [
    "cfsf",
    "files_1099",
    "only_if_withheld"
   ],
   "source_urls": [
    "https://www.tax.nd.gov/income-tax-withholding"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "OH",
   "jurisdiction": "Ohio",
   "agency": "Ohio Department of Taxation",
   "income_tax": true,
   "files_1099": null,
   "only_if_withheld": null,
   "cfsf.irs": "listed",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31 (W-2/1099 information upload; February 2, 2026 for tax year 2025)",
   "due_w2": "January 31 (with Form IT 3)",
   "w2_filed": true,
   "reconciliation.name": "Ohio IT 3, Transmittal of Wage and Tax Statements (created when W-2/1099 information is uploaded); annual reconciliations IT 941 and SD 141",
   "next_business_day": null,
   "unconfirmed": [
    "cfsf",
    "files_1099",
    "only_if_withheld"
   ],
   "source_urls": [
    "https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/forms/employer_withholding/generic/wth-it3.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "OK",
   "jurisdiction": "Oklahoma",
   "agency": "Oklahoma Tax Commission",
   "income_tax": true,
   "files_1099": null,
   "only_if_withheld": null,
   "cfsf.irs": "listed",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": null,
   "due_w2": "W-2 and W-3 information goes to the Tax Commission through OkTAP. Packet OW-2 (revised 11-2024) states the deadline as January 31, 2024 for tax year 2023; we didn't find a current-year statement.",
   "w2_filed": true,
   "reconciliation.name": null,
   "next_business_day": null,
   "unconfirmed": [
    "cfsf",
    "due_1099",
    "files_1099",
    "only_if_withheld",
    "reconciliation"
   ],
   "source_urls": [
    "https://oklahoma.gov/tax/businesses/withholding.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "OR",
   "jurisdiction": "Oregon",
   "agency": "Oregon Department of Revenue",
   "income_tax": true,
   "files_1099": "yes",
   "files_1099_text": "Businesses that issue 1099s must submit them through iWire: 1099-G, 1099-K, 1099-NEC, 1099-MISC, 1099-R and W-2G. The iWire brochure ties the requirement to recipients with an Oregon address.",
   "only_if_withheld": false,
   "cfsf.irs": "pub 5718 only",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "cfsf.state_says": "Oregon's iWire pages don't mention the program.",
   "due_1099": "1099-NEC January 31; 1099-MISC and other 1099s March 31",
   "due_w2": "January 31",
   "w2_filed": true,
   "reconciliation.name": "Oregon Annual Reconciliation (Form OR-WR)",
   "reconciliation.due": null,
   "efile": "All W-2s and all 1099s must be filed electronically through iWire; there is no minimum count.",
   "deadlines": [
    {
     "kind": "w2",
     "form": "W-2s through iWire",
     "md": "01-31"
    },
    {
     "kind": "1099",
     "form": "1099-NEC through iWire",
     "md": "01-31"
    },
    {
     "kind": "1099",
     "form": "1099-MISC, 1099-R, 1099-G, 1099-K and W-2G through iWire",
     "md": "03-31"
    }
   ],
   "next_business_day": null,
   "notes": [
    "Oregon appears on the IRS's IRIS list of CF/SF states (Publication 5718) but not on the FIRE list (Publication 1220), and Oregon's own pages don't mention CF/SF. File through iWire.",
    "The iWire brochure (Rev. 03-18) predates 1099-NEC and doesn't mention it; the current iWire page does."
   ],
   "unconfirmed": [
    "cfsf",
    "reconciliation.due"
   ],
   "source_urls": [
    "https://www.oregon.gov/DOR/programs/businesses/Pages/iwire.aspx",
    "https://www.oregon.gov/dor/forms/FormsPubs/iwire-information-return-brochure_206-002.pdf",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf",
    "https://www.irs.gov/pub/irs-pdf/p5718.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-oregon"
  },
  {
   "jurisdiction_code": "PA",
   "jurisdiction": "Pennsylvania",
   "agency": "Pennsylvania Department of Revenue",
   "income_tax": true,
   "files_1099": "withholding (others not addressed)",
   "files_1099_text": "Payers who must withhold Pennsylvania tax on PA-source nonemployee compensation or lease payments to nonresidents must file the 1099-MISC or 1099-NEC with the Department and give the payee a copy by January 31. The pages we opened don't say whether other PA-source 1099s must be filed.",
   "only_if_withheld": null,
   "cfsf.irs": "listed",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "cfsf.state_says": null,
   "due_1099": "January 31 (with REV-1667)",
   "due_w2": "January 31 (uploaded with REV-1667)",
   "w2_filed": true,
   "reconciliation.name": "REV-1667, Annual Withholding Reconciliation Statement (Transmittal)",
   "reconciliation.due": "January 31",
   "efile": "Employers filing 10 or more income statements must file electronically through myPATH; withholding payments, quarterly returns and annual reconciliations must be submitted electronically.",
   "deadlines": [
    {
     "kind": "recon",
     "form": "REV-1667 with W-2s, 1099-R, 1099-MISC and 1099-NEC records",
     "md": "01-31"
    }
   ],
   "next_business_day": null,
   "notes": [
    "Pennsylvania withholds 3.07% on PA-source nonemployee compensation and lease payments (rents and royalties) to nonresidents when payments to one payee exceed $5,000 in the year; the page's note also calls withholding optional for payors paying less than $5,000 annually.",
    "1099-MISC and 1099-NEC withholding is reported under an Other Income Withholding account, not the employer account."
   ],
   "unconfirmed": [
    "cfsf",
    "only_if_withheld"
   ],
   "source_urls": [
    "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/nonresident-withholding.html",
    "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding",
    "https://www.pa.gov/agencies/revenue/resources/mypath/multi-import/employer-withholding-file-upload-specs/rev-1667-annual-withholding-reconciliation-statement-transmittal.html",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-pennsylvania"
  },
  {
   "jurisdiction_code": "RI",
   "jurisdiction": "Rhode Island",
   "agency": "Rhode Island Division of Taxation",
   "income_tax": true,
   "files_1099": "yes",
   "files_1099_text": "1099s are due if there is Rhode Island-sourced income to report, even if no Rhode Island tax was withheld; filing is also required when Rhode Island tax was withheld or the payment is for services performed in Rhode Island. The cited statute, R.I. Gen. Laws 44-30-58(c), refers to amounts of $100 or more.",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": "no",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "cfsf.state_says": "Rhode Island does not participate in the combined Federal/State filing program; files must go directly to the Division, even though IRS Publication 1220 suggests otherwise.",
   "due_1099": "January 31 (per the statute the Division cites)",
   "due_w2": "January 31",
   "w2_filed": true,
   "reconciliation.name": "Form RI-W3",
   "reconciliation.due": "January 31",
   "efile": "W-2s must be filed electronically by employers with at least 25 employees in Rhode Island, or that apply for or receive a Rhode Island tax credit. 1099s are filed electronically.",
   "deadlines": [
    {
     "kind": "w2",
     "form": "W-2s and Form RI-W3",
     "md": "01-31"
    },
    {
     "kind": "1099",
     "form": "1099s with Rhode Island-sourced income",
     "md": "01-31"
    }
   ],
   "next_business_day": null,
   "notes": [
    "Rhode Island is on both IRS lists (Publication 5718 calls it newly added), but the Division's December 2025 filing requirements say it doesn't take CF/SF files. Follow the Division."
   ],
   "unconfirmed": [],
   "source_urls": [
    "https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/Withholding%20Filing%20Requirements_12302025.pdf",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf",
    "https://www.irs.gov/pub/irs-pdf/p5718.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-rhode-island"
  },
  {
   "jurisdiction_code": "SC",
   "jurisdiction": "South Carolina",
   "agency": "South Carolina Department of Revenue (SCDOR)",
   "income_tax": true,
   "files_1099": "withholding only",
   "only_if_withheld": true,
   "cfsf.irs": "listed",
   "cfsf.counts": "partly",
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "due_1099": "January 31",
   "due_w2": "January 31 (W-2s with South Carolina income)",
   "w2_filed": true,
   "reconciliation.name": "Form WH-1606, SC Withholding Fourth Quarter and Annual Reconciliation Return",
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://dor.sc.gov/forms-site/Forms/WH1606.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "SD",
   "jurisdiction": "South Dakota",
   "agency": "South Dakota Department of Revenue",
   "income_tax": false,
   "files_1099": "no income tax",
   "only_if_withheld": null,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": null,
   "due_w2": null,
   "w2_filed": null,
   "reconciliation.name": null,
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://dor.sd.gov/individuals/taxes/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "TN",
   "jurisdiction": "Tennessee",
   "agency": "Tennessee Department of Revenue",
   "income_tax": false,
   "files_1099": "no income tax",
   "only_if_withheld": null,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": null,
   "due_w2": null,
   "w2_filed": null,
   "reconciliation.name": null,
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://tn.gov/revenue/taxes/hall-income-tax.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "TX",
   "jurisdiction": "Texas",
   "agency": "Texas Comptroller of Public Accounts",
   "income_tax": false,
   "files_1099": "no income tax",
   "only_if_withheld": null,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": null,
   "due_w2": null,
   "w2_filed": null,
   "reconciliation.name": null,
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://content.govdelivery.com/attachments/TXCOMPT/2025/12/18/file_attachments/3499192/96-1774.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "UT",
   "jurisdiction": "Utah",
   "agency": "Utah State Tax Commission",
   "income_tax": true,
   "files_1099": "withholding only",
   "only_if_withheld": true,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": "January 31 (electronic)",
   "due_w2": "January 31 (electronic)",
   "w2_filed": true,
   "reconciliation.name": "Annual reconciliation (combined with the fourth-quarter or annual withholding return)",
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://files.tax.utah.gov/tax/forms/pubs/pub-14.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "VT",
   "jurisdiction": "Vermont",
   "agency": "Vermont Department of Taxes",
   "income_tax": true,
   "files_1099": "yes",
   "only_if_withheld": false,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": "With Form WHT-434 (for 2026: February 1, 2027)",
   "due_w2": "With Form WHT-434 (for 2026: February 1, 2027)",
   "w2_filed": true,
   "reconciliation.name": "Form WHT-434, Annual Withholding Reconciliation",
   "next_business_day": true,
   "unconfirmed": [],
   "source_urls": [
    "https://tax.vermont.gov/business-and-corp/withholding"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "VA",
   "jurisdiction": "Virginia",
   "agency": "Virginia Department of Taxation",
   "income_tax": true,
   "files_1099": "withholding only",
   "only_if_withheld": true,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": "January 31 (with Form VA-6)",
   "due_w2": "January 31 (with Form VA-6)",
   "w2_filed": true,
   "reconciliation.name": "Form VA-6, Employer's Annual or Final Summary of Virginia Income Tax Withheld Return",
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://www.tax.virginia.gov/sites/default/files/taxforms/withholding/any/va-6-any.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "WA",
   "jurisdiction": "Washington",
   "agency": "Washington Department of Revenue",
   "income_tax": false,
   "files_1099": "no income tax",
   "only_if_withheld": null,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": null,
   "due_w2": null,
   "w2_filed": null,
   "reconciliation.name": null,
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://dor.wa.gov/node/1061"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "WV",
   "jurisdiction": "West Virginia",
   "agency": "West Virginia Tax Division",
   "income_tax": true,
   "files_1099": "withholding only",
   "only_if_withheld": true,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": "January 31 (with Form IT-103)",
   "due_w2": "January 31 (a copy of each W-2 goes to the State Tax Department with Form IT-103)",
   "w2_filed": true,
   "reconciliation.name": "WV/IT-103 Year-End Reconciliation",
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://tax.wv.gov/Documents/Withholding/2025/it105.1.2025.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  },
  {
   "jurisdiction_code": "WI",
   "jurisdiction": "Wisconsin",
   "agency": "Wisconsin Department of Revenue",
   "income_tax": true,
   "files_1099": "yes",
   "files_1099_text": "Depending on the payment: rents and royalties of $600 or more to Wisconsin residents (or to nonresidents for Wisconsin property); nonwage payments of $600 or more to a nonresident for services performed in Wisconsin; annuities, pensions and other nonwage compensation of $600 or more to residents; and any payment with Wisconsin withholding, regardless of amount.",
   "only_if_withheld": false,
   "cfsf.irs": "listed",
   "cfsf.counts": null,
   "cfsf.forms": [
    "1099-NEC",
    "1099-MISC"
   ],
   "cfsf.state_says": null,
   "due_1099": "January 31, moved to the next business day (February 2, 2026 for tax year 2025)",
   "due_w2": "January 31, moved to the next business day (February 2, 2026 for tax year 2025)",
   "w2_filed": true,
   "reconciliation.name": "Form WT-7 (annual reconciliation)",
   "reconciliation.due": "January 31, with the wage and information returns (February 2, 2026 for tax year 2025)",
   "efile": "If you file 10 or more wage statements or information returns, you must file electronically; fewer than 10 may be mailed.",
   "deadlines": [
    {
     "kind": "w2",
     "form": "W-2s (wage statements)",
     "md": "01-31"
    },
    {
     "kind": "1099",
     "form": "1099s (information returns)",
     "md": "01-31"
    }
   ],
   "next_business_day": true,
   "notes": [
    "The $600 figures are from the Department's February 2026 guidance, written for tax year 2025; check whether Wisconsin changes them for 2026 payments.",
    "The 2025 WT-7 instructions (R. 08-25) list 1099-MISC, 1099-NEC, 1099-R and W-2 as generally required for payments to Wisconsin residents and to nonresidents for services in Wisconsin; 1099-DIV, 1099-INT and 1099-K only when Wisconsin tax is withheld. Ten or more of any one information return type must be e-filed."
   ],
   "unconfirmed": [
    "cfsf"
   ],
   "source_urls": [
    "https://revenue.wi.gov/Pages/FAQS/pcs-1099.aspx",
    "https://www.revenue.wi.gov/TaxForms2017through2019/WT-7-Inst-2025.pdf",
    "https://www.irs.gov/pub/irs-pdf/p1220.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-wisconsin"
  },
  {
   "jurisdiction_code": "WY",
   "jurisdiction": "Wyoming",
   "agency": "Wyoming Business Council",
   "income_tax": false,
   "files_1099": "no income tax",
   "only_if_withheld": null,
   "cfsf.irs": "not listed",
   "cfsf.counts": null,
   "cfsf.forms": [],
   "due_1099": null,
   "due_w2": null,
   "w2_filed": null,
   "reconciliation.name": null,
   "next_business_day": null,
   "unconfirmed": [],
   "source_urls": [
    "https://wyomingbusiness.org/?p=1222"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-1099-filing-requirements"
  }
 ]
}