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With the release of Publication 1220 for tax year 2021, we were made aware that the IRS has added Form 1099 NEC to the Combined Federal State Filing (CF/SF) program. This program is intended to relieve the burden of filing 1099s directly with states since the IRS forwards 1099s filed federally to participating state agencies. For tax year 2020, 36 states and the District of Columbia still had their own direct reporting requirements for the 1099-NEC that were not satisfied by the combined federal/state filing. Additionally, a subset of states do not participate in CF/SF, including Iowa, District of Columbia, Pennsylvania, and Rhode Island. It will be up to the state agencies whether or not to make a change to participate in CF/SF and not continue to require direct reporting. For tax year 2021, 26 states and the District of Columbia still have their own direct reporting requirements for the 1099-NEC not satisfied by CF/SF.
As the states continue to alter & publish direct reporting requirements, the Sovos regulatory analysis team will continuously update this page with the latest state requirements for Form 1099-NEC to help keep your organization ahead. 2021 Updates: AR, AZ, CT, GA, KS, KY, LA, MD, MO, MS, NE, NC, OH, OR, VA, VT, WI, WV.
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All states that have released requirements around reporting Form 1099-NEC:
Updated December 28, 2021
Alabama To Require 1099-NEC Reporting for TY 2020
The Alabama Department of Revenue recently confirmed by telephone that payers will be required to file Form 1099-NEC with the state in accordance with existing information return filing requirements. Alabama has not updated their guidance to date and is unlikely to do so prior to the state’s due date for 1099 forms. However, Form 1099-NEC will be among the required reporting for the taxable year, subject to the same filing threshold: if state withholding is reported or if the payment reported on the form represents $1,500 or more in Alabama taxable income the 1099-NEC must be reported directly to the state. The 1099-NEC will be due along with all other 1099 forms reported to Alabama on January 31, 2021.
When filing 1099 forms electronically, including Form 1099-NEC, filers must include a state ID, known in Alabama as a State Employer Account Number or Alabama Withholding Tax Account Number.
To review the existing guidance for 1099 reporting to Alabama, click here to visit the Alabama Department of Revenue’s website.
Arizona Confirms 1099-NEC Filing Requirement for TY 2021
Arizona has published its filing direction for annual information returns. The filing deadline remains January 31, 2022. Arizona requires filing of Form 1099-NEC if there is state withholding. However, note that Arizona does not accept online filing of Form 1099-NEC.
To review filing requirements, follow this link.
Arkansas recently released specifications for the electronic filing of W-2s and 1099s. The 1099-NEC filing threshold for Arkansas has not changed. Arkansas requires 1099-NEC reporting for payments of/exceeding $2,500. Arkansas also requires 1099-NEC reporting where there is Arkansas withholding.
The direct reporting requirement for Arkansas has changed. Arkansas participates in the CFS program. For tax year 2021, 1099-NEC is a CFS form. Arkansas will accept 1099-NEC through the CFS program. The method of filing has also changed. Arkansas will no longer accept filing by USBs for any 1099s. 1099-NEC is due January 31.
To review the current specifications for the electronic and 1099 filing requirements for Arkansas, please click here.
California’s Franchise Tax Board has indicated it will require filing of Form 1099-NEC to the Board when the form reports payments made to a full- or part-time California resident or when reporting a California transaction. California will require filing by February 28 for paper filers and March 31 for electronic filers. California does not require the reporting of a state tax identification number in its electronic filings.
To review California’s “Tax News January 2021,” which states the Form 1099-NEC filing requirement, please follow this link.
Colorado to Accept Form 1099-NEC for Tax Year 2020
Colorado’s Department of Revenue has announced it will accept Form 1099-NEC for tax year 2020. Colorado will accept electronic filing through its Revenue Online service beginning January 5, 2021. Form 1099s must be filed with the Department by February 1, 2021.
Colorado has yet to provide any revised specifications for 1099 form reporting for tax year 2020. Prior guidance, last revised in 2016, directs filers to use the federal 1220 standard for filing 1099s. Presuming Colorado does not provide contrary direction, the use of the federal 1220 standard means 1099s reported to Colorado will not need to provide a state tax identification number.
Colorado’s normal 1099 due date is January 31, but the states permits filing by the next business day when the thirty first falls on a weekend, as it will in 2021. Colorado has not yet stated under what circumstances a 1099-NEC would be require direct filing with the state, but based on other 1099s, it is very likely the state will require it when reporting Colorado withholding.
To review Colorado’s announcement that it will accept Form 1099-NEC, please follow this link.
Connecticut to require filing of 1099-NEC 2021
Connecticut recently released its 1099 filing specifications for the 2021 tax year. There were no changes to the 1099-NEC filing requirements. The state continues to require the filing of Form 1099-NEC when the form is issued to a resident of the state or if reporting a transaction that occurred within the state. Forms 1099 are due to Connecticut January 31.
To review the Connecticut 1099 specifications for 2021, click here.
D.C. Updates Electronic Filing Specifications to Require Form 1099-NEC
The District of Columbia’s Office of Tax and Revenue has published its electronic specifications for 1099 forms for tax year 2020. The specifications now state that DC will require payors to report Form 1099-NEC to the state if reporting $600 or more in payments annually. Forms 1099 are due to the territory by February 1, 2021 as the statutory due date, January 31, will fall on a weekend.
The District of Columbia does not require a withholding identification number, or similar, on 1099s issued to the territory.
To review the specifications, follow this link.
Delaware to Require 1099-NEC Reporting for TY 2020
The Delaware Department of Revenue has announced a requirement to file Form 1099-NEC for TY 2020. Through a FAQ published on their website, the 1099-NEC will be due on February 1, 2021 and will be required when the form is issued to a Delaware resident (regardless of where the services were performed) or to non-residents who performed work within Delaware.
To review these FAQs in greater detail, please click here.
State ID is required when filing with Delaware. An employer’s Delaware ID number is its 9-digit Federal employer ID. If you have any questions about filing 1099s in Delaware, please contact (302) 577-8170.
Georgia to Require Form 1099-NEC for Tax Year 2021
Georgia has released its Employer’s Withholding Tax Guide for tax year 2022. The Tax Guide confirms that Georgia will require remittance of Form 1099-NEC for tax year 2021 and on going when the form reports state withholding.
As in prior years, Georgia remains a member of the combined federal/state filing program. However, Georgia continues to require direct filing of forms that report Georgia withholding, including Form 1099-NEC, regardless of participation in the program.
To review Georgia’s Employer’s Witholding Guide, please click here.
Hawaii Updates Filing Requirements to Include Form 1099-NEC
The Hawaii Department of Taxation recently updated their 1099 filing requirements to include Form 1099-NEC for tax year 2020 reporting purposes. Hawaii has conformed to the federal use and filing of Form 1099-NEC and will require reporting when the taxpayer is engaged in a trade or business in Hawaii or has a place of business or a fiscal office in Hawaii, and makes payments to recipients in the course of such trade or business in Hawaii. Further, Form N-196 (Annual Summary and Transmittal of Hawaii Information Returns) will be updated and released in January 2021 to include the 1099-NEC so that taxpayers may properly file the form with the Department of Taxation.
For filing purposes, Form 1099-NEC must be filed directly with the Department of Taxation, which means filing must be done using paper returns. Presently Form N-196 must accompany paper returns filed by a taxpayer, and there is no present requirement for a state ID on Form N-196.
To review general information return filing requirements in the state of Hawaii please click here to visit the State of Hawaii Department of Taxation’s website.
Idaho Updates Filing Requirements to Include 1099-NEC for Tax Year 2020
The Idaho State Tax Commission recently released updated guidance for information return filing requirements to include Form 1099-NEC beginning with tax year 2020 reporting. Idaho requires 1099s that report state withholding, and Idaho filing portals will support 1099-NEC electronic filing beginning with the upcoming filing season. Finally, the recently released 1099 electronic filing specifications explicitly call out Form 1099-NEC. Idaho requires 1099 forms to be submitted by February 28, which includes Form 1099-NEC.
Idaho electronic filing requires a valid and active federal employer identification number AND Idaho Withholding Account Number (state ID).
To review the filing requirement and electronic filing specifications, please click here to visit the State Tax Commission’s e-Filing website.
Indiana Updates its Electronic Filing Specifications to Require Form 1099-NEC
The Indiana Department of Revenue recently published updated electronic filing specifications for information returns, specifically 1099 and W-2G records. Among the updates was the addition of Code “NE”, meant to identify 1099-NEC records filed electronically. This support for the 1099-NEC, paired with the existing 1099 filing requirement to report if an information return reports Indiana state withholding, indicates conclusively that 1099-NEC records must be filed with the state if the record reports Indiana state withholding. These records, like other 1099s reporting state withholding, must be filed directly with the Indiana Department of Revenue.
To review the specifications in further detail, please click here.
Iowa System Updated to Accept Form 1099-NEC
The Iowa Department of Revenue recently published an updated version of Publication 44-082, Electronic Reporting of Wage and Tax Statements and Information Returns. This publication provides instructions, information, and specifications for submitting W-2 and 1099 records to the Department electronically.
Primarily the updates to these specifications and instructions involves the acceptance of Form 1099-NEC through the Iowa electronic filing system.
For more information see here.
State IDs are required for Iowa if there is state withholding. Referred to as Business eFile Number(“BEN”). The Iowa DoR assigns a BEN to every business tax entity registering with the Department to withhold Iowa tax. The BEN is used by filers (employers/payers) to log into Iowa eFile & Pay. A bulk filer must use its own BEN to log into eFile & Pay and must report the respective filer’s (employer/payer) BEN on RV and K records when the filer withheld Iowa tax. For more information on obtaining a BEN see here.
Kansas Updates its Specifications to Require Form 1099-NEC
Kansas recently released its 2021 specifications for 1099 filing, noting that for 1220 formatted transmittals, there have been no changes to the record specifications. For CSV formatted transmittals, the only changes were to the 1099-MISC record, removing nonemployment compensation and adding in fields for Section 409A Deferrals and Nonqualified Deferred Compensation. For the 1099-NEC, the threshold remains at the federal threshold. Kansas requires that the 1099-NEC be filed directly with the state as with most Forms 1099. Returns for the 2021 tax year will be due January 31, 2022.
To review the current specifications for electronic filing and 1099 filing requirements for Kansas, please click here.
Although the file layout does not require state IDs, you can find more information about your Kansas state ID here.
Kentucky Releases Tax Year 2021 Specifications for Filing 1099-NEC
Kentucky recently released their tax year 2021 electronic reporting specifications for forms 1099 and W-2. These specifications stipulate that the 1099-NEC filing requirement is for tax year 2020 and beyond only, and like other 1099 forms is only required when Kentucky tax is withheld and reported. Kentucky does not participate in the Combined Federal/State Filing Program and requires direct filing of 1099-NEC forms where state withholding is reported. The 1099-NEC, along with other required 1099 forms, is due by January 31, 2022.
Note that the 1099-NEC filing requirement remains unchanged from tax year 2020. To review the specifications in their entirety, click here.
State ID is required when withholding. The state ID is the Kentucky Withholding Account Number (6 digits). For more information on obtaining the state ID please see – Kentucky Tax Registration Application and Instructions.
Louisiana Waives 1099-NEC Reporting for Tax Year 2021
Louisiana recently published Revenue Information Bulletin 22-006 stating that the Department of Revenue is waiving the 1099-NEC filing requirement for tax year 2021 due to ongoing Hurricane Ida recovery efforts and the current COVID-19 case numbers in Louisiana. While the requirement is waived, payers may still file 1099-NEC records to the Department of Revenue. Further, those who choose to take advantage of this waiver this year must retain their 1099-NEC records, as those with filing obligations absent this waiver may need to provide them to the Department of Revenue upon request.
Generally, direction from Louisiana confirms the state will require the reporting of Form 1099-NEC when said form reports state withholding. Reporting of the form is not required when the form does not report withholding for Louisiana. Forms 1099 are due to Louisiana by January 31 for the prior tax year. Alternatively, filing through the Combined Federal/State Filing Program will fulfill filers’ reporting obligations with the state.
To review the directions for filing Form 1099-NEC with Louisiana, click here.
Maryland Accepts 1099-NEC Reporting through the Combined Federal and State Filing Program for Tax Year 2021
Maryland guidance states that Maryland will accept 1099-NEC forms through the Combined Federal and State Filing (CFSF) program when the IRS accepts 1099-NEC filing with the CFSF program. For tax year 2021, the IRS does allows 1099-NEC filing with the CFSF program. Therefore, Maryland now allows 1099-NEC filing through the CFS program.
Please note that a Maryland Central Registration Number, the eight-digit tax withholding account number assigned to registered taxpayers in Maryland, is required when reporting 1099-NEC records to the state. State IDs are required when reporting withholding. State IDs are referred to as Maryland Central Registration Numbers, an eight-digit number assigned by Maryland when you open a state withholding account. To look up or confirm your Maryland Central Registration number you may contact Taxpayer Service by telephone at 410-260-7980 from Central Maryland, or 1-800-638-2937 and by email at firstname.lastname@example.org. Be prepared to provide the following information: Federal Employer Identification Number (FEIN), name of company, as well as name and phone number of the person inquiring.
To review these specifications in further detail, please click here.
Massachusetts to Require Filing of 1099-NEC for 2020 Tax Year
Massachusetts has released its 1099 filing direction for tax year 2020. The commonwealth will require the filing of Form 1099-NEC starting in tax year 2020. Form 1099-NEC will be due to the commonwealth by January 31 generally. For reporting in 2021, the form will be due by February 1, 2021 because January 31 falls on a Sunday. All other Forms 1099 will be due to the state by March 31, 2021, including Form 1099-NEC which was previously due by January 31.
Massachusetts follows the federal standard for formatting electronic reporting as outlined in IRS Publication 1220. Massachusetts does not require reporting of a state ID to the forms.
To review the Massachusetts 1099 filing direction, please follow this link.
Michigan to Require Reporting of Form 1099-NEC
Michigan will require filing the 1099-NEC directly with the state when the form reports services performed in Michigan or if state tax was withheld. Form 1099-NEC is due to Michigan by January 31. No state tax identification number is required for electronic filers of Form 1099-NEC.
To review Michigan’s tax withholding guide providing the reporting requirements, please follow this link.
Minnesota to require filing of 1099-NEC
Minnesota has released its 2020 specifications for filing Forms 1099 with the state. As the state requires Forms 1099 with state withholding, it will be requiring the 1099-NEC. Minnesota filers do not have a separate Minnesota Tax ID number for filing electronically. Forms 1099 are due to Minnesota by January 31, 2021.
To review the specifications for filing Forms 1099 with Minnesota, click here.
Mississippi Requires 1099-NEC to Information Return Filing Requirements for 2021
Mississippi recently released specifications confirming that the 1099-NEC is required for 2021, however there are changes to the filing specifications. The Mississippi specific modifications to federal filing specifications have been removed and the state will follow any new IRS file record specifications. However, Mississippi still requires that all files be delimited with a carriage return or line feed in position 751 of each record. The threshold remains the same – payments that exceed $600, and the due date remains February 28 in electronic or paper form. The form must be filed directly with the state if there is state withholding or if there are payments in excess of $600, and therefore CFS does not satisfy this filing requirement.
As Mississippi requires 1099 reporting to be formatted using Publication 1220 specifications, there are no requirements or allocated field positions for state ID information.
To view the updated Publication 98-145 click here.
Missouri Updates Electronic Filing Specifications to Require Form 1099-NEC 2021
Missouri has released its 1099 electronic filing specifications. As in previous years, Missouri directs filers to use the format as dictated by IRS publication 1220 without modification.
One filing change is that Missouri will accept Form 1099-NEC via the combined federal/state filing program. Filing through this program will fulfill filing obligations for payors.
Forms 1099 directly filed with the state will be due by February 28, 2022 for the 2021 tax year.
To review the “2021 Missouri Employer Reporting of 1099 Instructions and Specifications Handbook,” follow this link.
Missouri does not require the inclusion of a state withholding identification number, or similar, on 1099s issued to the state.
Montana to Require Reporting of Form 1099-NEC
Montana will require the direct filing of Form 1099-NEC to the state when the form reports state withholding or $600 or more dollars of non-employee compensation. Form 1099-NEC must be reported to the state by January 31, 2021. Montana does not require the reporting of a state identification number in its electronic reporting specifications.
To review Montana’s Withholding Due Dates page, which states the 1099-NEC reporting obligation, please follow this link.
Nebraska Confirms 1099-NEC Filing Requirement for Tax Year 2021
Nebraska recently released Circular EN for 2022 and confirmed there are no changes to 1099-NEC filing requirements. The state will continue to require the form to be filed directly with the state, and it is due January 31, 2022. The filing threshold remains consistent with the federal threshold. If an employer is filing over 50 Forms W-2, W-2G, 1099-R, 1099-MISC, and/or 1099-NEC with Nebraska income tax withholding amounts for a tax year, the forms must be filed electronically.
To review the full Nebraska Circular EN, click here.
State IDs are required when filing with Nebraska, these numbers are referred to as the Nebraska ID Number. For more information about your Nebraska Tax ID Number and how to obtain, please see here.
New Jersey Requiring 1099-NEC for Tax Year 2020
New Jersey’s Division of Taxation has published its annual withholding instructions. The Instructions now require reporting of Form 1099-NEC to the Division by February 15, 2021. The forms must be sent to the Division if reporting one thousand dollars or more or if there is state withholding. New Jersey will require this form to be provided electronically.
To review the withholding instructions, please follow this link.
North Carolina to Require 1099-NEC Reporting for TY 2021
North Carolina recently released guidance confirming that the filing requirement for the 1099-NEC will remain the same as it was for tax year 2020. Form 1099-NEC will only be required if North Carolina income tax was withheld as part of the payer’s annual reporting requirement and required reporting must be sent directly to the Department of Revenue rather than using the IRS Combined Federal/State Filing Program. These returns are due by January 31, 2022.
To review the updated specifications for electronic filing and the 1099 filing requirements more generally, please click here to visit the Department online.
State ID is required when filing 1099-NEC. Referred to as “State Withholding Account Number” or “NC Withholding ID Number” and must be numeric. To get a NC Withholding ID Number you can register online to receive your withholding number immediately, or file Form NC-BR. If you send in a paper registration, you should receive your withholding number within four weeks. See the North Carolina Department of Revenue’s FAQs here.
North Dakota To Require 1099-NEC Reporting for TY 2020
Based on prior year filing requirements relating to nonemployee compensation reporting, North Dakota will require Form 1099-NEC for tax year 2020 going forward. In prior years North Dakota required information returns if the record in question was subject to two conditions: the person resides, owns property, or carries on a trade or business in North Dakota AND if the person is required to file a 1099, 1042-S, or W-2G to report the same payment for federal purposes. If those two qualifying conditions are met relating to reportable nonemployee compensation, the information return must be filed with North Dakota including Form 1099-NEC.
North Dakota uses federal specifications found in Publication 1220 to report 1099 information to the state, and does not have an independent requirement for providing state ID information to file those records electronically.
To review the filing requirements for North Dakota information returns, please click here to visit the North Dakota Tax website.
Ohio Confirms 1099-NEC Filing Requirement for Tax Year 2021
Ohio will require Form 1099-NEC and 1099-MISC for tax year 2021 to be reported to the state when the form reports state withholding. The form must be remitted either on paper or by scanned copy remitted by email. Filing by the combined federal/state filing program will not fulfill the filing requirement. Filing must be performed by January 31, 2022 for Forms 1099-NEC and 1099-MISC.
Note that Ohio has issued an extension for filing Forms 1099-R and W-2 with the state. Those forms will be considered timely if filed by March 2, 2022. Again, filing by the combined federal/state filing program does not fulfill state filing obligations for Form 1099-R.
Documentation for these changes can be found in “Upcoming Changes for Employers to Report Tax Year 2021 W-2/1099-R Information,” which can be found by following this link.
Ohio does not have an explicit requirement for state ID information when submitting information returns. However, considering the process used to file these information returns, taxpayers must provide the proper information to ensure the records submitted are properly identified.
Oklahoma Updates Filing Requirements to Include Form 1099-NEC
The Oklahoma Tax Commission recently updated their Frequently Asked Questions page relating to 1099 filing requirements. Along with the previously required forms, Oklahoma will now require Form 1099-NEC for tax year 2020 and beyond. Filers must report payments of $750 or more made to an Oklahoma resident or to a nonresident when the services were rendered within the state of Oklahoma. Please note that Form 1099-NEC is not supported by the IRS Combined Federal/State Reporting System, so Form 1099-NEC must be filed directly with the state despite Oklahoma’s participation in the program.
1099s must be filed with Oklahoma electronically through the OTC’s OKTAP website. In order to file through the website taxpayers will need a state ID, otherwise known as a Withholding Account ID.
To review the FAQs and the requirements for reporting the 1099-NEC, please click here to visit the Oklahoma State Tax Commission’s website.
Oregon 1099-NEC Filing Requirements Remain the Same for Tax Year 2021
Oregon recently released its Publication 1220 Addendum for 2021 confirming 1099-NEC filing requirements will remain the same. The deadline remains January 31. Oregon does not participate in CFS so forms should be filed directly with the state. Filers are required to file 1099-NEC with Oregon if filing more than 10 forms federally.
Oregon requires a Business Identification Number (BIN) on 1099 records issued within the state. This is a unique identifier for businesses filing in Oregon. For more information about how to obtain a BIN for Oregon, please visit Oregon’s site here.
To review the specifications, please click here.
Pennsylvania Releases 1099 Specifications, Will Require Form 1099-NEC
Pennsylvania has released its electronic reporting specifications for 1099 reporting, due to the state by January 31, 2020.
Pennsylvania requires 1099-NECs to be reported when the form reports compensation for services performed by Pennsylvania residents or when services are performed within Pennsylvania by a non-resident.
Pennsylvania requires the reporting of state withholding identification numbers on 1099 forms issued to the state.
To review the specifications, please follow this link.
Due to high volume, the Pennsylvania Department of Revenue has extended the filing deadline for W2s and 1099s to February 5, 2021.
Rhode Island to Require Reporting of Form 1099-NEC
The state of Rhode Island will require the reporting of Form 1099-NEC for tax year 2020. The 2020 RI Schedule W for RI-1041 includes a listing for reporting Form 1099-NEC to the state, and the state’s filing requirements are broad, requiring reporting for 1099s reporting state withholding. Forms 1099 must be reported to the state on paper copies and are due to the state by January 31. Paper reporting of Forms 1099 does not include ability to include a state withholding number, although it requires reporting of payors’ FEINs in Form RI-1041.
To review Rhode Island’s Form 1099 reporting direction, follow this link.
South Carolina Requires 1099-NEC Filing for Tax Year 2020
South Carolina’s Department of Revenue has informed Sovos that it will accept Forms 1099-NEC filed with state withholding for the 2020 tax year. Forms 1099-NEC reporting South Carolina withholding will be due to the Department by January 31, 2021.
At present, South Carolina accepts filing of Forms 1099 through CD-ROM media. Filers are expected to provide the payor’s South Carolina withholding number. Filers reporting less than 250 forms may also file on paper.
To review South Carolina’s specifications for filing by CD-ROM, please follow this link.
Utah to Require Reporting of Form 1099-NEC
The Utah State Tax Commission has informed Sovos that it will require the filing of Form 1099-NEC with the Commission when it reports Utah state withholding. Utah requires reporting of all 1099 forms when those forms report Utah withholding. Utah has indicated to Sovos that it its filing systems will be able to accept the electronic filing of Form 1099-NEC. Utah requires the filing of 1099 forms with the state by January 31. Electronic reporting of 1099 forms to Utah requires the inclusion of the Utah withholding account identification number.
Vermont Releases 1099 Specifications with No Changes to 1099-NEC Requirements for 2021 Tax Year
The Vermont Department of Taxes recently released e-Filing Specifications for 1099 Reporting for tax year 2021. There were no changes to 1099-NEC reporting. The filing threshold remains consistent with the federal threshold. The only deviation from federal specifications is the required Vermont Withholding Account Number that is required in position 663-722. Vermont requires a 1099-NEC to be filed if there is state withholding or a payment was made to a non-resident for services performed in Vermont. Vermont does not participate in the CFS program.
Vermont’s e-filing specifications largely follow the federal specifications as outlined in Publication 1220, with the exception of reporting a taxpayer’s state ID (Vermont Withholding Account Number) in Positions 663-722 of the Payee “B” Record.
To view these specifications, click here.
Virginia Updates Filing Requirements to Include 1099-NEC for 2021 Tax Year
Virginia recently released 1099 filing information confirming there are no changes to 1099-NEC filing requirements. 1099-NEC is required to be filed directly to the state when there is Virginia withholding. The due date for filing remains January 31, and Virginia follows federal thresholds.
For more information, click here.
West Virginia Releases Tax Year 2021 Specification for Filing 1099-NEC
West Virginia recently announced that its draft 1099 specifications would be unchanged for the final version, and that there are no changes to the 1099-NEC filing requirements for the 2021 tax year. West Virginia requires forms 1099-NEC that reflect West Virginia withholding to be reported to the state’s Department of Revenue. It is of note that as of this year, the state will no longer accept filings via CD ROM format and filing must be completed by electronic submission. The due date for 1099s reported to the state remains January 31.
To review the West Virginia 2021 1099 Specifications, click here.
Forms 1099 reported to West Virginia require the inclusion of the payor’s state tax identification number. A tax identification number can be obtained by filing a business registration application, available via this link. Parties who may be unsure of their tax identification number are invited to call the West Virginia Department of Revenue at 1 (800) 982-8297.
Wisconsin Releases Tax Year 2021 Specifications for Filing 1099-NEC
Wisconsin recently released guidance confirming the 1099-NEC filing requirement will remain the same for the 2021 tax year as it was for 2020. Wisconsin requires Form 1099-NEC be filed with the state if it is required to be filed federally. For the 1099-NEC, the federal threshold is $600 or more. Filing is required for payments made to Wisconsin residents regardless of the location services were performed, and for payments to nonresidents for services performed in Wisconsin. Wisconsin participates in the CFS program but requires that any form 1099 reporting Wisconsin withholding must be filed directly with the Department by January 31. Returns for the 2021 tax year will be due January 31, 2022.
To review the current specifications for electronic filing and 1099 filing requirements for Wisconsin, please click here.
Wisconsin filers are required to provide a 15-digit Wisconsin withholding tax account number (TAN). A withholding number is acquired by filing an Application for Wisconsin Business Tax Registration, available via this link. Instructions for the application can be found here. If a filer does not have a Wisconsin withholding number and has never held one then the following placeholder should be used: 036888888888801.
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