State Filing
Introduction to State Filing Requirements
When filing 1099-NEC forms, you must submit them to both the IRS and qualifying states. While the IRS requires filing when total reportable payments are $600 or more, state requirements often differ significantly. This guide will help you navigate the complexities of state filing requirements and ensure proper compliance.
Core State Filing Principles
Geographic Coverage
Wingspan supports state-level filings for all 50 U.S. states and Washington D.C. Any filings required for U.S. territories (such as Puerto Rico and Guam) must be handled separately outside the platform.
Filing State Determination
The system uses only the designated filing state field to determine where to submit state-level filings. Understanding these key principles will help prevent filing errors:
- The system will not file if the state doesn't require filing for the form type
- Only one state filing is permitted per 1099 form
- State tax withholding is not supported - forms with non-zero state tax withholding must be filed separately
State Tax IDs
Since the system doesn't support backup withholding, neither payer nor contractor state IDs are required for state-level filings.
Understanding Filing Categories
Before reviewing the state-by-state requirements, it's important to understand the three main categories of state filing:
Combined Federal/State Filing (CFSF)
States in the CFSF program automatically receive forms filed with the IRS. This means:
- No separate reporting needed
- No additional state filing fees
- Automatic forwarding to state authorities
Withholding-Based Requirements
For states with withholding requirements:
- Forms must be filed directly with the state
- Cannot be processed through the system
- Must be handled manually
State-by-State Filing Requirements
Below is a comprehensive table of requirements for each state. The requirements listed here reflect the current state regulations as of 2024:
| STATE | 1099-NEC FILING REQUIRED | FILING DUE DATE | FILING THRESHOLD | STATE NUMBER REQUIREMENT |
|---|---|---|---|---|
| Alabama | If State Withholding | Same as IRS | $0 | No requirement |
| Alaska | No | -- | -- | No requirement |
| Arizona | If State Withholding | Same as IRS | $0 | No requirement |
| Arkansas | CFSF | Same as IRS | Same as IRS | No requirement |
| California | CFSF | Same as IRS | Same as IRS | No requirement |
| Colorado | If State Withholding | March 31 | $0 | No requirement |
| Connecticut | If State Withholding | Same as IRS | $0 | Connecticut Tax Registration Number |
| Delaware | State Portal | Same as IRS | Same as IRS | Must use EIN |
| District of Columbia | State Portal | Same as IRS | Same as IRS | No requirement |
| Florida | No | -- | -- | No requirement |
| Georgia | If State Withholding | Same as IRS | Same as IRS | No requirement |
| Hawaii | CFSF | Same as IRS | Same as IRS | No requirement |
| Idaho | CFSF | February 28 | Same as IRS | Idaho Withholding Account Number |
| Illinois | No | -- | -- | No requirement |
| Indiana | If State Withholding | Same as IRS | $0 | No requirement |
| Iowa | If State Withholding | February 15 | $0 | No requirement |
| Kansas | If State Withholding | Same as IRS | $0 | Kansas Withholding Tax Account Number |
| Kentucky | If State Withholding | Same as IRS | $0 | No requirement |
| Louisiana | If State Withholding | Same as IRS | $0 | No requirement |
| Maine | State Portal | -- | Same as IRS | No requirement |
| Maryland | If State Withholding | Same as IRS | $0 | Maryland Central Registration Number |
| Massachusetts | State Portal | Same as IRS | Same as IRS | No requirement |
| Michigan | If State Withholding | Same as IRS | $0 | No requirement |
| Minnesota | If State Withholding | Same as IRS | $0 | No requirement |
| Mississippi | State Portal | February 28 | $601 | No requirement |
| Missouri | CFSF | Same as IRS | Same as IRS | No requirement |
| Montana | State Portal | Same as IRS | Same as IRS | No requirement |
| Nebraska | If State Withholding | Same as IRS | $0 | Nebraska Number |
| Nevada | No | -- | -- | No requirement |
| New Hampshire | No | -- | -- | No requirement |
| New Jersey | CFSF | Same as IRS | Same as IRS | No requirement |
| New Mexico | No | -- | -- | No requirement |
| New York | No | -- | -- | No requirement |
| North Carolina | If State Withholding | Same as IRS | $0 | NC Withholding ID Number or EIN |
| North Dakota | If State Withholding | Same as IRS | $0 | No requirement |
| Ohio | If State Withholding | Same as IRS | $0 | No requirement |
| Oklahoma | CFSF | Same as IRS | Same as IRS | No requirement |
| Oregon | State Portal | Same as IRS | Same as IRS | No requirement |
| Pennsylvania | State Portal | Same as IRS | Same as IRS | PA Employer Account ID |
| Rhode Island | If State Withholding | Same as IRS | $100 | No requirement |
| South Carolina | If State Withholding | Same as IRS | $0 | SC Withholding File Number or EIN |
| South Dakota | No | -- | -- | No requirement |
| Tennessee | No | -- | -- | No requirement |
| Texas | No | -- | -- | No requirement |
| Utah | If State Withholding | Same as IRS | $0 | No requirement |
| Vermont | If State Withholding | Same as IRS | $0 | Vermont Withholding Account Number |
| Virginia | If State Withholding | Same as IRS | $0 | No requirement |
| Washington | No | -- | -- | No requirement |
| West Virginia | If State Withholding | Same as IRS | $0 | No requirement |
| Wisconsin | If State Withholding | Same as IRS | $0 | Wisconsin Withholding Tax Number* |
| Wyoming | No | -- | -- | No requirement |
Note: If a Wisconsin withholding tax number isn't provided, the system uses the default value of 036888888888801.
Updated about 20 hours ago