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 | If state withholding | 1/31 |
| 1099-INT | If state withholding | 1/31 |
| 1099-K | Must be filed following IRS guidelines for AL payee addresses | 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.
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, or $2,500 threshold and no transaction limit. | 1/31 |
| 1099-MISC | If state withholding | 1/31 |
| 1099-NEC | If state withholding | 1/31 |
| 1099-R | If state withholding | 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 | 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 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 | 3/31 |
| 1099-INT | CFS satisfies filing requirements | 3/31 |
| 1099-K | CFS satisfies filing requirements | 3/31 |
| 1099-MISC | CFS satisfies filing requirements | 3/31 |
| 1099-NEC | CFS satisfies filing requirements | 3/31 |
| 1099-R | CFS satisfies filing requirements | 3/31 |
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.
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. | 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.
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 $600 or more | 1/31 |
| 1099-INT | If state withholding or if payment reports $600 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. | 3/31 |
| 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 | 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.
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.
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. | 2/28 |
| 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. | CFS satisfies all filing requirements. |
| 1099-INT | CFS satisfies all filing requirements. | CFS satisfies all filing requirements. |
| 1099-K | CFS satisfies all filing requirements. | CFS satisfies all filing requirements. |
| 1099-MISC | CFS satisfies all filing requirements. | CFS satisfies all filing requirements. |
| 1099-NEC | CFS satisfies all filing requirements. | CFS satisfies all filing requirements. |
| 1099-R | CFS 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.
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. If ID income tax withheld, complete Form 967. | 2/28 |
| 1099-INT | CFS satisfies filing requirements. If ID income tax withheld, complete Form 967. | 2/28 |
| 1099-K | CFS satisfies filing requirements. If ID income tax withheld, complete Form 967. | 2/28 |
| 1099-MISC | CFS satisfies filing requirements. If ID income tax withheld, complete Form 967. | 2/28 |
| 1099-NEC | If state withholding | 2/28 |
| 1099-R | CFS 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.
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 | Must be filed with state directly following federal threshold. | 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 | 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 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 | If state withholding | 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. | 3/31 |
| 1099-INT | Must be filed directly with the state following federal thresholds. | 3/31 |
| 1099-K | TPSO’s must file following a $600 threshold | 3/31 |
| 1099-MISC | Must be filed directly with the state following federal thresholds. | 3/31 |
| 1099-NEC | Must be filed directly with the state following federal thresholds. | 1/31 |
| 1099-R | Must 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.
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 | Not required to be filed | |
| 1099-INT | Not 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-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. | |
| 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.
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. | 1/31 |
| 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 |
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 | CFS satisfies filing requirement | CFS satisfies filing requirement |
| 1099-INT | CFS satisfies filing requirement | CFS satisfies filing requirement |
| 1099-K | CFS satisfies filing requirement | CFS satisfies filing requirement |
| 1099-MISC | CFS satisfies filing requirement | CFS satisfies filing requirement |
| 1099-NEC | CFS satisfies filing requirement | CFS satisfies filing requirement |
| 1099-R | CFS satisfies filing requirement | CFS satisfies filing requirement |
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 | If required to file with the IRS OR if state withholding | 1/31 |
| 1099-INT | If required to file with the IRS OR if state withholding | 1/31 |
| 1099-K | If required to file with the IRS OR if state withholding | 1/31 |
| 1099-MISC | If required to file with the IRS OR if state withholding | 1/31 |
| 1099-NEC | If required to file with the IRS OR if state withholding | 1/31 |
| 1099-R | If 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.
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 requirement | CFS satisfies filing requirement |
| 1099-INT | CFS satisfies filing requirement | CFS satisfies filing requirement |
| 1099-K | CFS satisfies filing requirement | CFS satisfies filing requirement |
| 1099-MISC | CFS satisfies filing requirement | CFS satisfies filing requirement |
| 1099-NEC | CFS satisfies filing requirement | CFS satisfies filing requirement |
| 1099-R | CFS 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.
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 OR Must be filed directly with the state following federal thresholds. | 1/31 |
| 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 | CFS satisfies filing requirements. | |
| 1099-NEC | CFS satisfies filing requirements. | |
| 1099-R | CFS satisfies filing requirements. |
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 | 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-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 | 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.
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.
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 |
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 | CFS satisfies filing requirements | 3/31 |
| 1099-INT | CFS satisfies filing requirements | 3/31 |
| 1099-MISC | CFS satisfies filing requirements | 3/31 |
| 1099-NEC | CFS satisfies filing requirements | 1/31 |
| 1099-R | CFS satisfies filing requirements | 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 | If recipient has OR address or if state withholding | 3/31 |
| 1099-MISC | If recipient has OR address or if state withholding | 3/31 |
| 1099-NEC | If recipient has OR address or if state withholding | 1/31 |
| 1099-R | If recipient has OR address or if state withholding | 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 | |
| 1099-INT | Not required | |
| 1099-K | Not required | |
| 1099-MISC | 1. 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-NEC | 1. 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-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-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 | 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.
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. | 1/31 if state withholding 4/30 if no withholding |
| 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 | TPSO’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.
| 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 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 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.