Oklahoma Updates Filing Requirements to Include Form 1099-NEC

Paul Ogawa
December 23, 2020

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.

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Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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