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.
Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State)
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | 1) If AL withholding, or 2) If payment is $1,500 or more of AL taxable income | 1/31 |
| 1099-INT | 1) If AL withholding, or 2) If payment is $1,500 or more of AL taxable income | 1/31 |
| 1099-K | Follow IRS guidelines. File duplicates relating to payees with an AL address directly with AL | 4/30 |
| 1099-MISC | 1) If AL withholding, or 2) If payment is $1,500 or more of AL taxable income | 1/31 |
| 1099-NEC | 1) If AL withholding, or 2) If payment is $1,500 or more of AL taxable income | 1/31 |
| 1099-R | 1) If AL withholding, or 2) If payment is $1,500 or more of AL taxable income | 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.
Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State)
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | 1) If AR withholding, or 2) If payment is $100 or more | 1/31 |
| 1099-INT | 1) If AR withholding, or 2) If payment is $100 or more | 1/31 |
| 1099-K | 1) If AR withholding, or 2) If payment is $2,500 or more | 1/31 |
| 1099-MISC | 1) If AR withholding, or 2) If payment is $2,500 or more | 1/31 |
| 1099-NEC | 1) If AR withholding, or 2) If payment is $2,500 or more | 1/31 |
| 1099-R | 1) If AR withholding, or 2) If payment is $2,500 or more | 1/31 |
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.
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 | If state withholding | 1/31 |
| 1099-MISC | If state withholding | 1/31 |
| 1099-NEC | If state withholding | 1/31 |
| 1099-R | If state withholding | 1/31 |
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.
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 | 2/28 |
| 1099-INT | If state withholding | 2/28 |
| 1099-K | If state withholding | 2/28 |
| 1099-MISC | If state withholding | 2/28 |
| 1099-NEC | If state withholding | 1/31 |
| 1099-R | If state withholding | 2/28 |
To learn more about Colorado’s direct reporting obligations, reach out to one of our experts.
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 filing requirements | 2/28 |
| 1099-INT | CFS satisfies filing requirements | 2/28 |
| 1099-K | CFS satisfies filing requirements | 2/28 |
| 1099-MISC | CFS satisfies filing requirements | 2/28 |
| 1099-NEC | CFS satisfies filing requirements | 2/28 |
| 1099-R | CFS satisfies filing requirements | 2/28 |
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.
Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State)
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | Not required to be filed | |
| 1099-INT | Not required to be filed | |
| 1099-K | Same as federal; and If payments to payees located in, or with locations in CT. | 4/30 |
| 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.
Note: D.C. participates in the CFS (Combined Federal State) program, but still requires direct filing for all forms
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | If state withholding or if payment reports $10 or more | 1/31 |
| 1099-INT | If state withholding or if payment reports $10 or more | 1/31 |
| 1099-K | If state withholding or if payment reports $600 or more | 1/31 |
| 1099-MISC | If state withholding or if payment reports $600 or more | 1/31 |
| 1099-NEC | If state withholding or if payment reports $600 or more | 1/31 |
| 1099-R | If state withholding or if payment reports $600 or more | 1/31 |
Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State).
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | Not required to be filed | |
| 1099-INT | Not required to be filed | |
| 1099-K | Not required to be filed | |
| 1099-MISC | If issued to Delaware resident OR if issued to non-resident for services performed in Delaware. | 2/28 |
| 1099-NEC | If issued to Delaware resident OR if issued to non-resident for services performed in Delaware. | 1/31 |
| 1099-R | If state withholding | 2/28 |
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.
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. | 4/30 |
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.
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 | 2/28 |
| 1099-INT | If state withholding | 2/28 |
| 1099-K | If required federally, then must be filed with GA. If no state withholding applies, CFS satisfies filing requirements. | 4/30 |
| 1099-MISC | If state withholding | 2/28 |
| 1099-NEC | If state withholding | 1/31 |
| 1099-R | If 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.
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 all filing requirements. | 2/28 |
| 1099-INT | CFS satisfies all filing requirements. | 2/28 |
| 1099-K | CFS satisfies all filing requirements. | 2/28 |
| 1099-MISC | CFS satisfies all filing requirements. | 2/28 |
| 1099-NEC | CFS satisfies all filing requirements. | 2/28 |
| 1099-R | CFS satisfies all filing requirements. | 2/28 |
For more information about Hawaii’s direct reporting obligations, reach out to one of our experts.
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. | 2/28 |
| 1099-INT | If state withholding OR if required federally and source is Idaho. | 2/28 |
| 1099-K | If state withholding. | 2/28 |
| 1099-MISC | 1) If state withholding or 2) If it was issued for transactions related to property in Idaho OR for services performed in Idaho . | 2/28 |
| 1099-NEC | 1) If state withholding or 2) If it was issued for transactions related to property in Idaho OR for services performed in Idaho. | 2/28 |
| 1099-R | If state withholding. | 2/28 |
For more information about Idaho’s direct reporting obligations, reach out to one of our experts.
Note: Illinois does not participate in the Combined Federal State (CFS) 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 | 1) Must be filed with state directly following federal threshold or 2) Four or more transactions exceeding $1,000 | 3/31 |
| 1099-MISC | Not required to be filed | |
| 1099-NEC | Not required to be filed | |
| 1099-R | Not 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.
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 | If state withholding | 1/31 |
| 1099-MISC | If state withholding | 1/31 |
| 1099-NEC | If state withholding | 1/31 |
| 1099-R | If state withholding | 1/31 |
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.
Note: Iowa does not participate in the Combined Federal State (CFS) so all returns must be filed directly.
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | If state withholding | 2/15 |
| 1099-INT | If state withholding | 2/15 |
| 1099-K | If state withholding | 2/15 |
| 1099-MISC | If state withholding | 2/15 |
| 1099-NEC | If state withholding | 2/15 |
| 1099-R | If state withholding | 2/15 |
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.
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 | 1) If state withholding or 2) If federally required | 1/31 |
| 1099-MISC | If state withholding | 1/31 |
| 1099-NEC | 1) If state withholding or 2) If federally required | 1/31 |
| 1099-R | 1) If state withholding or 2) If federally required | 1/31 |
To learn more about Kansas’s direct reporting obligations, reach out to one of our experts.
Note: Kentucky 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 | If state withholding | 1/31 |
| 1099-INT | If state withholding | 1/31 |
| 1099-K | If state withholding | 1/31 |
| 1099-MISC | If state withholding | 1/31 |
| 1099-NEC | If state withholding | 1/31 |
| 1099-R | If state withholding | 1/31 |
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.
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 | If state withholding | 1/31 |
| 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 | 1) If state withholding or 2) Services were performed in LA 3) Service provider resides in LA | 1/31 |
| 1099-R | If state withholding | 1/31 |
To learn more about Louisiana’s direct reporting obligations, reach out to one of our experts.
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 Type | Requirement(s) | Due Date(s) |
| 1099-DIV | Must be filed directly with the state following federal thresholds. | 2/28 |
| 1099-INT | Must be filed directly with the state following federal thresholds. | 2/28 |
| 1099-K | 1) Merchant acquiring entities must report all amounts paid. 2) Third-party settlement organizations must report if $600 or more paid in calendar year. | 2/28 |
| 1099-MISC | Must be filed directly with the state following federal thresholds. | 2/28 |
| 1099-NEC | Must be filed directly with the state following federal thresholds. | 2/28 |
| 1099-R | Must be filed directly with the state following federal thresholds. | 2/28 |
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.
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 Type | Requirement(s) | Due Date(s) |
| 1099-DIV | If state withholding | 1/31 |
| 1099-INT | Not required to be filed | |
| 1099-K | 1) If state withholding or 2) TPSO’s must file following a $600 threshold | 30 days prior to Federal due date |
| 1099-MISC | If state withholding | 1/31 |
| 1099-NEC | If state withholding | 1/31 |
| 1099-R | If payment is $10 or more to a MD payee | 1/31 |
To learn more about Maryland’s direct reporting obligations, reach out to one of our experts.
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 Type | Requirement(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. | 1/31 |
| 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. | 1/31 |
| 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.
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 | If state withholding | 1/31 |
| 1099-MISC | Must be directly filed with the state for MI residents or if state withholding. | 2/28 |
| 1099-NEC | Must be directly filed with the state for MI residents or if state withholding. | 1/31 |
| 1099-R | Must be directly filed with the state for MI residents or if state withholding. | 1/31 |
| 1099-DA | If issued to state resident | 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.
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 | If state withholding | 1/31 |
| 1099-MISC | If state withholding | 1/31 |
| 1099-NEC | If state withholding | 1/31 |
| 1099-R | If state withholding | 1/31 |
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.
Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State)
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | 1) If payment of income is $1,200 or more from a MO source, or 2) if state withholding | 2/28 |
| 1099-INT | 1) If payment of income is $1,200 or more from a MO source, or 2) if state withholding | 2/28 |
| 1099-K | 1) If payment of income is $1,200 or more from a MO source, or 2) if state withholding | 2/28 |
| 1099-MISC | 1) If payment of income is $1,200 or more from a MO source, or 2) if state withholding | 2/28 |
| 1099-NEC | 1) If payment of income is $1,200 or more from a MO source, or 2) if state withholding | 2/28 |
| 1099-R | 1) If payment of income is $1,200 or more from a MO source, or 2) if state withholding | 2/28 |
To learn more about Missouri’s direct reporting obligations, reach out to one of our experts.
Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State)
| Form Type | Requirement(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.
Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State)
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | 1) If state withholding, or 2) If payment is $10 or more | 1/31 |
| 1099-INT | 1) If state withholding, or 2) If payment is $10 or more | 1/31 |
| 1099-K | 1) If state withholding, or 2) If payment is $600 or more | 1/31 |
| 1099-MISC | 1) If state withholding, or 2) If payment is $600 or more | 1/31 |
| 1099-NEC | 1) If state withholding, or 2) If payment is $600 or more | 1/31 |
| 1099-R | 1) If state withholding, or 2) If payment is $600 or more | 1/31 |
| 1099-DA | Follow IRS guidelines | January 31 (presumably, but unconfirmed) |
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.
Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State)
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | 1) If state withholding, or 2) If amount paid or credited is $1000 or more | 2/15 |
| 1099-INT | 1) If state withholding, or 2) If amount paid or credited is $1000 or more | 2/15 |
| 1099-K | 1) If state withholding, or 2) If amount paid or credited is $1000 or more | 2/15 |
| 1099-MISC | 1) If state withholding, or 2) If amount paid or credited is $1000 or more | 2/15 |
| 1099-NEC | 1) If state withholding, or 2) If amount paid or credited is $1000 or more | 2/15 |
| 1099-R | 1) If state withholding, or 2) If amount paid or credited is $1000 or more | 2/15 |
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.
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 | If state withholding | 3/31 |
| 1099-MISC | If state withholding | 1/31 |
| 1099-NEC | If state withholding | 1/31 |
| 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.
Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State)
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | Not required to be filed | |
| 1099-INT | Not required to be filed | |
| 1099-K | Not required to be filed | |
| 1099-MISC | If state withholding | 1/31 |
| 1099-NEC | If state withholding | 1/31 |
| 1099-R | If state withholding | 1/31 |
To learn more about Nebraska’s direct reporting obligations, reach out to one of our experts.
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 | If state withholding | 1/31 |
| 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 | If state withholding | 1/31 |
| 1099-R | If state withholding | 1/31 |
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.
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 | If state withholding | 1/31 |
| 1099-MISC | 1) If NM withholding, or 2) If oil and gas proceeds, report rents and royalties from NM properties | 1/31 |
| 1099-R | If state withholding | 1/31 |
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.
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. | 4/30 |
| 1099-MISC | Not required to be filed | |
| 1099-R | Not required to be filed |
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.
Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State)
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | Not required to be filed | |
| 1099-INT | Not required to be filed | |
| 1099-K | Not required to be filed | |
| 1099-MISC | If state withholding or a OH resident | 1/31 |
| 1099-NEC | If state withholding or a OH resident | 1/31 |
| 1099-R | If state withholding or a OH resident | 1/31 |
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.
Note: All direct reporting requirements below assume you are filing with CFS (Combined Federal State)
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | $750 for payments by all persons except corporations. For payments by corporations, $100. | 3/31 |
| 1099-INT | $750 for payments by all persons except corporations. For payments by corporations, $100. | 3/31 |
| 1099-K | Not required to be filed | 3/31 |
| 1099-MISC | Amounts to report: $750 or more except $10 or more for royalties. All payments with Oklahoma withholding must be reported. | 3/31 |
| 1099-NEC | Report payments of $750 or more made to an Oklahoma resident or to a nonresident providing professional services within the State of Oklahoma. | 1/31 |
| 1099-R | If $750 or more | 3/31 |
To learn more about Oklahoma’s direct reporting obligations, reach out to one of our experts.
Note: Oregon 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 | 1) If state withholding or 2) If recipient has OR address | 3/31 |
| 1099-MISC | 1) If state withholding or 2) If recipient has OR address | 3/31 |
| 1099-NEC | 1) If state withholding or 2) If recipient has OR address | 1/31 |
| 1099-R | 1) If state withholding or 2) If recipient has OR address | 3/31 |
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.
Note: Pennsylvania does participate in the CFS (Combined Federal State) program, but still requires direct filing of all forms.
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | Not required to be filed | |
| 1099-INT | Not required to be filed | |
| 1099-K | Not required to be filed | |
| 1099-MISC | Follow IRS guidelines | 1/31 |
| 1099-NEC | Follow IRS guidelines | 1/31 |
| 1099-R | If distributed to a PA resident or state withholding. | 1/31 |
Note: Rhode Island does not participate in the CFS (Combined Federal State) so all returns must be filed directly.
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DA | *Awaiting decision from state | |
| 1099-DIV | If state withholding | 1/31 |
| 1099-INT | If state withholding | 1/31 |
| 1099-K | If state withholding | 1/31 |
| 1099-MISC | 1. 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-NEC | 1. 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-R | If state withholding | 1/31 |
To learn more about Rhode Island’s direct reporting obligations, reach out to one of our experts.
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 | If state withholding | 1/31 |
| 1099-MISC | If state withholding | 1/31 |
| 1099-NEC | If state withholding | 1/31 |
| 1099-R | If state withholding | 1/31 |
To learn more about South Carolina’s direct reporting obligations, reach out to one of our experts.
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 | Follow IRS guidelines | 4/30 |
To learn more about Tennessee’s direct reporting obligations, reach out to one of our experts.
Note: Utah 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 | If state withholding | 1/31 |
| 1099-INT | If state withholding | 1/31 |
| 1099-K | If state withholding | 1/31 |
| 1099-MISC | If state withholding | 1/31 |
| 1099-NEC | If state withholding | 1/31 |
| 1099-R | If state withholding | 1/31 |
To learn more about Utah’s direct reporting obligations, reach out to one of our experts.
Note: Virginia does not participate in the CFS (Combined Federal State) program, so all returns must be filed directly.
| Form Type | Requirement(s) | Due Date(s) |
| 1099-DIV | If state withholding | 1/31 |
| 1099-INT | If state withholding | 1/31 |
| 1099-K | If required federally, PSE’s must file a copy directly with VA. TPSO’s must file following a $600 threshold, or if state withholding. | 3/31 |
| 1099-MISC | If state withholding | 1/31 |
| 1099-NEC | If state withholding | 1/31 |
| 1099-R | If state withholding | 1/31 |
To learn more about Virginia’s direct reporting obligations, reach out to one of our experts.
Note: Vermont does not participate in the Combined Federal State (CFS) so all returns must be filed directly.
| Form Type | Requirement(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-K | 1) If state withholding, or 2) If required federaly, or 3) If payment by TPSO is equal to or greater than $600 | 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.
| Form Type | Requirement(s) | Due Date(s) |
| 1099- DA | If state withholding. Must file on paper for 2025. | 1/31 |
| 1099-DIV | If state withholding | 1/31 |
| 1099-INT | If state withholding | 1/31 |
| 1099-K | If state withholding | 1/31 |
| 1099-MISC | 1) If state withholding 2) If payments are $600 or more 3) If payments for services performed in WI or related property located in WI. | 1/31 |
| 1099-NEC | 1) If state withholding 2) If payments are $600 or more 3) If payments for services performed in WI . | 1/31 |
| 1099-R | 1. If state withholding 2. For distributions equaling $600 or more from a retirement, stock bonus, pension, profit-sharing, disability, annuity, IRA, Keoph, 401(k), or other similar plan, except distributions from a qualified plan to a nonresident. | 1/31 |
To learn more about Wisconsin’s direct reporting obligations, reach out to one of our experts.
Note: West Virginia 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 | If state withholding | 1/31 |
| 1099-INT | If state withholding | 1/31 |
| 1099-K | If state withholding | 1/31 |
| 1099-MISC | If state withholding | 1/31 |
| 1099-NEC | If state withholding | 1/31 |
| 1099-R | If state withholding | 1/31 |
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.