State by State

Direct State Reporting Map

Filing Requirements and Deadlines

Direct state reporting for 1099s is a complex space, with changes happening annually for individual states and form types. New reporting requirements, Combined Federal State Filing Program (CF/SF) participation changes, form thresholds, and filing methods are just a few examples that each business must keep in mind when direct reporting their 1099s.  

The below state charts show the filing requirement and deadline for each state’s direct reporting requirements. 

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Assumptions to note:

  1. For states that participate in the CFS, the requirements in this document only reflect when a business is also required to file the return directly with the state. 
  2. For states that do not participate in the CFS, the requirements in this document reflect the returns that the business is required to file directly with the state. 

Alabama (AL)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form Type Requirement(s) Due Date(s)
1099-DIV If state withholding 1/31
1099-INT If state withholding 1/31
1099-K Must be filed directly with the state following federal thresholds 4/30
1099-MISC If state withholding 1/31
1099-NEC If state withholding 1/31
1099-R If state withholding 1/31

Alabama charges a penalty of $50/ return for not filing, inaccurate filings, and /or late filings. To learn more about Alabama’s direct reporting obligations, reach out to one of our experts.  

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Alaska (AK)

No Direct State Reporting Required

Arkansas (AR)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-KIf state withholding, or $2,500 threshold and no transaction limit. 1/31
1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-RIf state withholding1/31

In addition to criminal prosecution, Arkansas charges a penalty of $25 to $250 and if found guilty of willfully failing to furnish returns as required. To learn more about Arkansas’s direct reporting obligations, reach out to one of our experts. 

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Arizona (AZ)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-KIf state withholding1/31
1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-RIf state withholding1/31

Arizona charges 4.5% of the tax due for every month that filers fail to report withholding tax information by the due date. To learn more about Arizona’s direct reporting obligations, reach out to one of our experts. 

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Colorado (CO)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-KIf state withholding1/31
1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-RIf state withholding1/31

To learn more about Colorado’s direct reporting obligations, reach out to one of our experts.

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California (CA)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVCFS satisfies filing requirements 3/31  
1099-INTCFS satisfies filing requirements3/31  
1099-KCFS satisfies filing requirements3/31  
1099-MISCCFS satisfies filing requirements  3/31  
1099-NECCFS satisfies filing requirements 3/31   
1099-RCFS satisfies filing requirements3/31 

California charges a penalty of $50/return up to $250,000 per year for failure to file or failure to file a correct information return. To learn more about California’s direct reporting obligations, reach out to one of our experts. 

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Connecticut (CT)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVNot required to be filed  
1099-INTNot required to be filed  
1099-KSame as federal; and If payments to payees located in, or with locations in CT.No later than 30-days after filing with the IRS 
1099-MISC

1. For payments to residents of CT, even if no income tax is withheld.

2. For payments to nonresident individuals for services performed wholly or partly in CT, even if no income tax was withheld.

3. If state withholding

1/31
1099-NEC

1. To payments to nonresident individuals for services performed wholly or partly in CT, even if no income tax was withheld.

2. If state withholding

3. If the recipient is a CT resident (see CT website).

1/31
1099-R

1. For payments to CT residents, even if no CT income tax was withheld.

2. For all other recipients, the 1099-R is only required if CT income tax was withheld. If there is no state withholding, CFS satisfies requirements.

1/31

Connecticut charges a penalty of $50/ return for not filing, inaccurate filings, and /or late filings of Form 1099-K returns. Additionally, a penalty of $5 per form (up to $2k/year) is imposed on payers who fail to file Forms 1099-MISC, R, K, or NEC. To learn more about Connecticut’s direct reporting obligations, reach out to one of our experts. 

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Washington D.C.

Note: D.C. participates in the CFS (Combined Federal State) program, but still requires direct filing for all forms

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding or if payment reports $600 or more 1/31
1099-INTIf state withholding or if payment reports $600 or more 1/31
1099-KIf state withholding or if payment reports $600 or more 1/31
1099-MISCIf state withholding or if payment reports $600 or more 1/31
1099-NECIf state withholding or if payment reports $600 or more 1/31
1099-RIf state withholding or if payment reports $600 or more 1/31

Delaware (DE)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State). 

Form TypeRequirement(s)Due Date(s)
1099-DIVNot required to be filed  
1099-INTNot required to be filed  
1099-KNot required to be filed  
1099-MISCIf issued to Delaware resident OR if issued to non-resident for services performed in Delaware.  3/31 
1099-NECIf issued to Delaware resident OR if issued to non-resident for services performed in Delaware. 1/31
1099-RIf state withholding 1/31

Delaware charges a penalty of $100/ return for failure to file, with an annual max of $1,500,000. To learn more about Delaware’s direct reporting obligations, reach out to one of our experts. 

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Florida (FL)

Note: Florida does not participate in the CFS (Combined Federal State) so all returns must be filed directly.

Form Type Requirement(s) Due Date(s)
1099-K Must be filed directly with state following federal threshold. 30th day after Federal filing due date

Florida charges a penalty of $1,000 per month for inaccurate or late filings, with an annual max of $10,000. To learn more about Florida’s direct reporting obligations, reach out to one of our experts.  

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Georgia (GA)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State). 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding 2/28 
1099-INTIf state withholding 2/28 
1099-KIf required federally, then must be filed with GA. If no state withholding applies, CFS satisfies filing requirements.2/28 
1099-MISCIf state withholding 2/28 
1099-NECIf state withholding1/31
1099-RIf state withholding 2/28 

Georgia charges a penalty of $25/ return for failure to file. To learn more about Georgia’s direct reporting obligations, reach out to one of our experts. 

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Hawaii (HI)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVCFS satisfies all filing requirements. CFS satisfies all filing requirements. 
1099-INTCFS satisfies all filing requirements. CFS satisfies all filing requirements. 
1099-KCFS satisfies all filing requirements. CFS satisfies all filing requirements. 
1099-MISCCFS satisfies all filing requirements. CFS satisfies all filing requirements. 
1099-NECCFS satisfies all filing requirements. CFS satisfies all filing requirements. 
1099-RCFS satisfies all filing requirements. CFS satisfies all filing requirements. 

For more information about Hawaii’s direct reporting obligations, reach out to one of our experts.  

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Idaho (ID)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVCFS satisfies filing requirements. If ID income tax withheld, complete Form 967.2/28 
1099-INTCFS satisfies filing requirements. If ID income tax withheld, complete Form 967.2/28 
1099-KCFS satisfies filing requirements. If ID income tax withheld, complete Form 967.2/28 
1099-MISCCFS satisfies filing requirements. If ID income tax withheld, complete Form 967.2/28 
1099-NECIf state withholding 2/28 
1099-RCFS satisfies filing requirements. If ID income tax withheld, complete Form 967.2/28 

For more information about Idaho’s direct reporting obligations, reach out to one of our experts.  

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Illinois (IL)

Note: Illinois does not participate in the Combined Federal State (CFS) so all returns must be filed directly.

Form TypeRequirement(s)Due Date(s)
1099-DIVNot required to be filed  
1099-INTNot required to be filed  
1099-KMust be filed with state directly following federal threshold. 3/31 
1099-MISCNot required to be filed  
1099-NECNot required to be filed  
1099-RNot required to be filed  

Illinois charges a penalty of $5/ return for failure to file, with an annual max of $25,000. To learn more about Illinois direct reporting obligations, reach out to one of our experts. 

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Indiana (IN)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-KIf state withholding1/31
1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-RIf state withholding1/31

Indiana charges a penalty of $10/ return for failure to file, with an annual max of $25,000. To learn more about Indiana’s direct reporting obligations, reach out to one of our experts. 

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Iowa (IA)

Note: Iowa does not participate in the Combined Federal State (CFS) so all returns must be filed directly.

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding2/15
1099-INTIf state withholding2/15
1099-KIf state withholding2/15
1099-MISCIf state withholding2/15
1099-NECIf state withholding2/15
1099-RIf state withholding2/15

Iowa charges a $500/form penalty for failure to issue 1099’s to recipients by the due date. To learn more about Iowa’s direct reporting obligations, reach out to one of our experts.

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Kansas (KS)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-KIf state withholding1/31
1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-RIf state withholding1/31

To learn more about Kansas’s direct reporting obligations, reach out to one of our experts.

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Kentucky (KY)

Note: Kentucky does not participate in the CFS (Combined Federal State) so all returns must be filed directly.

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-KIf state withholding1/31
1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-RIf state withholding1/31

Kentucky charges a penalty of $10/ return for failure to file electronically. To learn more about Kentucky’s direct reporting obligations, reach out to one of our experts.

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Louisiana (LA)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INT

If state withholding

1/31
1099-KIf state withholding1/31
1099-MISC

1. If payment amount is $1,000 or more

2. If payment is made to a non-resident of LA AND

3. If payment is for rents or royalties from properties located in LA or if state withholding occurred.

1/31
1099-NEC

If state withholding

1/31
1099-RIf state withholding1/31

To learn more about Louisiana’s direct reporting obligations, reach out to one of our experts.

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Massachusetts (MA)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State). While MA participates in the CFS, MA still requires 1099s to be filed directly with the Department of Revenue.

Form TypeRequirement(s)Due Date(s)
1099-DIVMust be filed directly with the state following federal thresholds.3/31
1099-INTMust be filed directly with the state following federal thresholds.3/31
1099-KTPSO’s must file following a $600 threshold3/31
1099-MISCMust be filed directly with the state following federal thresholds.3/31
1099-NECMust be filed directly with the state following federal thresholds.1/31
1099-RMust be filed directly with the state following federal thresholds.3/31

Massachusetts charges a penalty of $100/ return for failure to file. To learn more about Massachusetts direct reporting obligations, reach out to one of our experts.

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Maryland (MD)

Note: Maryland participates in the CFS (Combined Federal State) program, but as of the 2023 filing season requires direct filing with the state because it can no longer process files sent through CFS.

Form TypeRequirement(s)Due Date(s)
1099-DIVNot required to be filed 
1099-INTNot required to be filed 
1099-K

If state withholding,

OR

TPSO’s must file following a $600 threshold

If state withholding, 1/31

If no state withholding, 30 days prior to Federal due date

1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-RIf payment is $10 or more to a MD payee1/31

To learn more about Maryland’s direct reporting obligations, reach out to one of our experts.

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Maine (ME)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State). While ME participates in the CFS, ME also requires 1099s to be filed directly with the Maine Revenue Service.

Form TypeRequirement(s)Due Date(s)
1099-DIV

1. When required to file electronically with IRS, you must file directly with MRS for ME residents and recipients of payments sourced to ME.

2.If ME income tax was withheld but not reported on 941-ME, you must file directly with MRS for all ME residents or payees who received ME source income.

1/31
1099-INT

1. When required to file electronically with IRS, you must file directly with MRS for ME residents and recipients of payments sourced to ME.

2.If ME income tax was withheld but not reported on 941-ME, you must file directly with MRS for all ME residents or payees who received ME source income.

1/31
1099-K

1. When required to file electronically with IRS, you must file directly with MRS for ME residents and recipients of payments sourced to ME.

2.If ME income tax was withheld but not reported on 941-ME, you must file directly with MRS for all ME residents or payees who received ME source income.

 
1099-MISC

1. When required to file electronically with IRS, you must file directly with MRS for ME residents and recipients of payments sourced to ME.

2.If ME income tax was withheld but not reported on 941-ME, you must file directly with MRS for all ME residents or payees who received ME source income.

1/31
1099-NEC

1. When required to file electronically with IRS, you must file directly with MRS for ME residents and recipients of payments sourced to ME.

2.If ME income tax was withheld but not reported on 941-ME, you must file directly with MRS for all ME residents or payees who received ME source income.

 
1099-R

1. When required to file electronically with IRS, you must file directly with MRS for ME residents and recipients of payments sourced to ME.

2.If ME income tax was withheld but not reported on 941-ME, you must file directly with MRS for all ME residents or payees who received ME source income.

1/31

Maine charges a penalty of $50/ return for failure to file. To learn more about Maine’s direct reporting obligations, reach out to one of our experts.

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Michigan (MI)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-K

If state withholding

1/31
1099-MISCMust be directly filed with the state for MI residents or if state withholding.1/31
1099-NECMust be directly filed with the state for MI residents or if state withholding.1/31
1099-RMust be directly filed with the state for MI residents or if state withholding.1/31

Michigan charges a penalty of $10/ return per day for failure to file, with a maximum of $400/ each individual return. To learn more about Michigan’s direct reporting obligations, reach out to one of our experts.

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Minnesota (MN)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-KIf state withholding1/31
1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-RIf state withholding1/31

Minnesota charges a penalty of $50/ return for failure to file, with an annual max of $25,000. To learn more about Minnesota’s direct reporting obligations, reach out to one of our experts.

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Missouri (MO)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVCFS satisfies filing requirement  CFS satisfies filing requirement  
1099-INTCFS satisfies filing requirement  CFS satisfies filing requirement  
1099-KCFS satisfies filing requirement  CFS satisfies filing requirement  
1099-MISCCFS satisfies filing requirement  CFS satisfies filing requirement  
1099-NECCFS satisfies filing requirement  CFS satisfies filing requirement  
1099-RCFS satisfies filing requirement  CFS satisfies filing requirement  

To learn more about Missouri’s direct reporting obligations, reach out to one of our experts.

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Mississippi (MS)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIV

1. If state withholding

2. Any payments exceeding $600

2/28
1099-INT

1. If state withholding

2. Any payments exceeding $600

2/28
1099-K

1. If state withholding

2. Any payments exceeding $600

2/28
1099-MISC

1. If state withholding

2. Any payments exceeding $600

2/28
1099-NEC

1. If state withholding

2. Any payments exceeding $600

2/28
1099-R

1. If state withholding

2. Any payments exceeding $600

2/28

Mississippi charges a penalty of $5/ return for failure to file, subject to a $250 minimum and an annual max of $10,000. To learn more about Mississippi’s direct reporting obligations, reach out to one of our experts.

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Montana (MT)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf required to file with the IRS OR if state withholding 1/31
1099-INTIf required to file with the IRS OR if state withholding 1/31
1099-KIf required to file with the IRS OR if state withholding 1/31
1099-MISCIf required to file with the IRS OR if state withholding 1/31
1099-NECIf required to file with the IRS OR if state withholding 1/31
1099-RIf required to file with the IRS OR if state withholding 1/31

Montana charges a minimum penalty of $1000 for purposely or knowingly failure to file with a max of $10,000. To learn more about Montana’s direct reporting obligations, reach out to one of our experts.

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New Jersey (NJ)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVCFS satisfies filing requirement  CFS satisfies filing requirement  
1099-INTCFS satisfies filing requirement  CFS satisfies filing requirement  
1099-KCFS satisfies filing requirement  CFS satisfies filing requirement  
1099-MISCCFS satisfies filing requirement  CFS satisfies filing requirement  
1099-NECCFS satisfies filing requirement  CFS satisfies filing requirement  
1099-RCFS satisfies filing requirement  CFS satisfies filing requirement  

New Jersey charges a penalty of $50/ return for failure to file electronically. To learn more about New Jersey’s direct reporting obligations, reach out to one of our experts.

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North Carolina (NC)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-K

If state withholding

OR

Must be filed directly with the state following federal thresholds.

1/31
1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-R

 If state withholding OR if recipients address is located in North Carolina  

1/31

To learn more about North Carolina’s direct reporting obligations, reach out to one of our experts.

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Nebraska (NE)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVNot required to be filed 
1099-INTNot required to be filed 
1099-KNot required to be filed 
1099-MISCCFS satisfies filing requirements. 
1099-NECCFS satisfies filing requirements. 
1099-RCFS satisfies filing requirements. 

To learn more about Nebraska’s direct reporting obligations, reach out to one of our experts.

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North Dakota (ND)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-KIf state withholding1/31
1099-MISC

1. If payor resides, owns property, or carries on a trade or business in ND; AND payor is required to file a 1099, 1042-S, or W-2G to report the same payment for federal purposes. OR

2. If state withholding

1/31
1099-NEC

1. If payor resides, owns property, or carries on a trade or business in ND; AND payor is required to file a 1099, 1042-S, or W-2G to report the same payment for federal purposes. OR

2. If state withholding

1/31
1099-RIf state withholding1/31

North Dakota charges a penalty of $10/ return for failure to file, with an annual max of $2000. To learn more about North Dakota’s direct reporting obligations, reach out to one of our experts.

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Nevada (NV)

No Direct State Reporting Required

New Hampshire (NH)

No Direct State Reporting Required

New Mexico (NM)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form Type Requirement(s) Due Date(s)
1099-DIV CFS satisfies reporting requirement
1099-INT CFS satisfies reporting requirement
1099-K CFS satisfies reporting requirement
1099-MISC CFS satisfies reporting requirement
1099-R CFS satisfies reporting requirement

New Mexico charges a penalty of $5/ return for failure to file electronically. To learn more about New Mexico’s direct reporting obligations, reach out to one of our experts.

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New York (NY)

Note: New York does not participate in the CFS (Combined Federal State) so all returns must be filed directly.

Form Type Requirement(s) Due Date(s)
1099-DIV Not required to be filed
1099-INT Not required to be filed
1099-K Must be filed directly with the state following federal thresholds. Within 30 days of filing the information with the IRS
1099-MISC Not required to be filed
1099-R If state or local withholding, then report information on NYS-45 and NYS-45-ATT

New York charges a penalty of $50/ return for failure to file, with an annual max of $250,000. To learn more about New York’s direct reporting obligations, reach out to one of our experts.

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Ohio (OH)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVNot required to be filed 
1099-INTNot required to be filed 
1099-KNot required to be filed 
1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-RIf state withholding1/31

Ohio charges a penalty of $50/ return for failure to file. To learn more about Ohio’s direct reporting obligations, reach out to one of our experts.

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Oklahoma (OK)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVCFS satisfies filing requirements3/31
1099-INTCFS satisfies filing requirements3/31
1099-MISCCFS satisfies filing requirements3/31
1099-NECCFS satisfies filing requirements1/31
1099-RCFS satisfies filing requirements3/31

To learn more about Oklahoma’s direct reporting obligations, reach out to one of our experts.

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Oregon (OR)

Note: Oregon does not participate in the CFS (Combined Federal State) so all returns must be filed directly.

Form TypeRequirement(s)Due Date(s)
1099-DIVNot required to be filed 
1099-INTNot required to be filed 
1099-KIf recipient has OR address or if state withholding3/31
1099-MISCIf recipient has OR address or if state withholding3/31
1099-NECIf recipient has OR address or if state withholding1/31
1099-RIf recipient has OR address or if state withholding3/31

Oregon charges a penalty of $50/ return for failure to file with an annual fee of $2500. If this person knowingly fails to file a return the fee increases to $250/ return with an annual fee of $25,000. To learn more about Oregon’s direct reporting obligations, reach out to one of our experts.

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Pennsylvania (PA)

Note: Pennsylvania does participate in the CFS (Combined Federal State) program, but still requires direct filing of all forms.

Form TypeRequirement(s)Due Date(s)
1099-DIVNot required 
1099-INTNot required 
1099-KNot required 
1099-MISC1. Required when reporting compensation for services performed by PA residents,
2. When services are performed within Pennsylvania by a non-resident; OR
3. If state withholding.
1/31
1099-NEC1. Required when reporting compensation for services performed by PA residents,
2. When services are performed within Pennsylvania by a non-resident; OR
3. If state withholding.
1/31
1099-RIf distributed to a PA resident or state withholding.1/31

Rhode Island (RI)

Note: Rhode Island does not participate in the CFS (Combined Federal State) so all returns must be filed directly.

Form TypeRequirement(s)Due Date(s)
1099-DIV

If state withholding

1/31
1099-INT

If state withholding

1/31
1099-K

If state withholding

1/31
1099-MISC1. If state withholding; or
2. If the amount paid is for services performed in Rhode Island and the Recipient is a non-resident of Rhode Island
1/31
1099-NEC1. If state withholding; or
2. If the amount paid is for services performed in Rhode Island and the Recipient is a non-resident of Rhode Island
1/31
1099-RIf state withholding1/31

To learn more about Rhode Island’s direct reporting obligations, reach out to one of our experts.

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South Carolina (SC)

Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State) 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-KIf state withholding1/31
1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-RIf state withholding1/31

To learn more about South Carolina’s direct reporting obligations, reach out to one of our experts.

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South Dakota (SD)

No Direct State Reporting Required

Tennessee (TN):

Note: Tennessee does not participate in the Combined Federal State (CFS) so all returns must be filed directly.

Form Type Requirement(s) Due Date(s)
1099-K If required federally, file a duplicate directly with TN 4/30

To learn more about Tennessee’s direct reporting obligations, reach out to one of our experts.

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Texas (TX)

No Direct State Reporting Required

Utah (UT)

Note: Utah does not participate in the CFS (Combined Federal State) so all returns must be filed directly.

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-KIf state withholding1/31
1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-RIf state withholding1/31

To learn more about Utah’s direct reporting obligations, reach out to one of our experts.

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Virginia (VA)

Note: Virginia does not participate in the CFS (Combined Federal State) program, so all returns must be filed directly.

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-KIf required federally, PSE’s must file a copy directly with VA. TPSO’s must file following a $600 threshold, or if state withholding.

1/31 if state withholding

4/30 if no withholding

1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-RIf state withholding1/31

To learn more about Virginia’s direct reporting obligations, reach out to one of our experts.

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Vermont (VT)

Note: Vermont does not participate in the Combined Federal State (CFS) so all returns must be filed directly. 

Form TypeRequirement(s)Due Date(s)
1099-DIV

1. If state withholding OR

2. If payments were made to non-residents for services performed in VT.

1/31
1099-INT

1. If state withholding OR

2. If payments were made to non-residents for services performed in VT.

1/31
1099-KTPSO’s must file following a $600 threshold.

1/31

1099-MISC

1. If state withholding OR

2. If payments were made to non-residents for services performed in VT.

1/31
1099-NEC

1. If state withholding OR

2. If payments were made to non-residents for services performed in VT.

1/31
1099-R

1. If state withholding OR

2. If payments were made to non-residents for services performed in VT.

1/31

Vermont charges a penalty of $50/ return for late filings. To learn more about Vermont’s direct reporting obligations, reach out to one of our experts.

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Washington (WA)

No Direct State Reporting Required

Wisconsin (WI)

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-KIf state withholding1/31
1099-MISC

1. If state withholding

2. If rent or royalty payments (payments to non-residents only if property located in WI is $600 or more) OR

3. Other compensation for personal services not subject to WI withholding.

1/31
1099-NEC

1. If state withholding

2. If payments made to resident of WI

3. If payments made to nonresident for services performed in WI

1/31
1099-R

1. If state withholding

2. For distributions from a retirement, pension, or similar plan, except distributions from a qualified plan to a non-resident equaling $600 or more.

1/31

To learn more about Wisconsin’s direct reporting obligations, reach out to one of our experts.

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West Virginia (WV)

Note: West Virginia does not participate in the CFS (Combined Federal State) so all returns must be filed directly. 

Form TypeRequirement(s)Due Date(s)
1099-DIVIf state withholding1/31
1099-INTIf state withholding1/31
1099-KIf state withholding1/31
1099-MISCIf state withholding1/31
1099-NECIf state withholding1/31
1099-RIf state withholding1/31

West Virginia charges a penalty of $50/ return for filing incorrect information, with a maximum of $100,000. To learn more about West Virginia’s direct reporting obligations, reach out to one of our experts.

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Wyoming (WY)

No Direct State Reporting Required