--- title: "State 1099 Filing Requirements Open Dataset | MCC Solutions" 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" --- Open data · CC BY 4.0 # State 1099 filing requirements: open dataset State 1099 and W-2 filing requirements for 51 jurisdictions as a documented CSV and JSON file, free to reuse with a credit link. Sources checked November 2026. - **51**jurisdictions - **25**fields - **November 2026**sources checked - **547**confirmed values - **23**unconfirmed items [Download CSV](/data/state-1099.csv)[Download JSON](/data/state-1099.json) **Need it always current?** [API from $19/mo](/data/api): the same data as JSON with an API key, change notices and a commercial-use license. The CSV and JSON downloads stay free. Readable version: [State 1099 and W-2 filing requirements, explained state by state](/bookkeeping/state-1099-filing-requirements). All site datasets: [open data](/data/open) · [data roundups](/data/). ## 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` (11), `only_if_withheld` (4), `reconciliation` (3), `files_1099` (2), `due_1099` (1). 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) | 49 of 51 filled: yes (20), withholding only (16), 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 | 36 of 51 filled: false (20), true (16) | | `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) | 23 of 51 filled: partly (8), no (8), yes (7) | | `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) | 14 of 51 filled | | `due_1099` | 1099 due date. | string | 39 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 | 15 of 51 rows list at least one | | `source_urls` | Links to the sources (all of them for jurisdictions with their own page; the main linked source for the others). | array of strings | 51 of 51 filled | | `source_kinds` | What each link in source_urls is, in the same order: "official" (a government page: state agency, legislature, court, county or city) or "secondary" (a vetted secondary source, used only where no official page could be read: Cornell LII, Justia (statute text only), FindLaw Codes, Casetext, NCSL, the Uniform Law Commission, the American Bar Association and state bar associations, legal aid networks (LawHelp.org and the state legal help sites), Nolo, the National Coalition for a Civil Right to Counsel, the National Low Income Housing Coalition, the National Center for State Courts, the Eviction Lab, the Tax Foundation, the Sales Tax Institute, the American Payroll Association, SHRM, ADP, Paychex, Bloomberg Tax, Thomson Reuters, Avalara and Sovos). A fact backed only by a secondary source is shown on the site as " (secondary source)". | 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 25 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)](https://creativecommons.org/licenses/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. Need bulk access with update notices? See the [business data license](/data/business-license). ## 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 APA style HTML link Free to reuse under [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/): credit MCC Solutions and link to [https://mcc-solutionsnj.com/data/state-1099](/data/state-1099). ## Changelog - **November 2026**: sources checked for all 51 jurisdictions; this release has 25 fields, 547 confirmed values and 23 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. ## Need a notary? Send it to the desk. [Book Now](/notary/#order)[Call (908) 444-6373](tel:+19084446373)