State Filing
Learn how Wingspan handles state-level 1099 filings, including supported jurisdictions, filing determination rules, service limits for tax year 2026, and a historical 2025 NEC state reference.
Introduction to State Filing Requirements
This page describes Wingspan's state-filing service for tax year 2026. Service coverage and withholding limitations carry forward from tax year 2025.
The federal threshold for NEC and MISC Box 6 payments is generally $2,000 for 2026. State filing obligations can differ by form, payment amount and other factors. Confirm your state obligations with your tax advisor; Wingspan does not evaluate all of these factors for you.
The state-by-state table below remains a 2025 NEC reference. Do not use it as a confirmed 2026 deadline or threshold table, or apply it to MISC Box 6 without checking the relevant state agency's current requirements.
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
Wingspan uses only the designated filing state field to determine where to submit state-level filings. Important considerations:
- The system will file to the state specified in the contractor's address state
- The system will skip filing if the state doesn't require filing for the form type
- Wingspan does not evaluate:
- Income reporting thresholds
- Transaction counts
- Address requirements
- Payer or payee residency
- Location where work was performed
- 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
- The MISC state-filing workflow described here covers Box 6 (medical and health care payments). Contact your account manager for other supported MISC boxes and their state-filing requirements.
Examples
- If you select Florida as the filing state for a 1099-NEC, Wingspan will not file to Florida because Florida does not require 1099-NEC filing when there's no state tax withholding
- If you select California as the filing state, Wingspan will file regardless of payment amount because we don't evaluate state-specific thresholds
State Tax IDs
Wingspan's existing service does not transmit state tax IDs or support non-zero state withholding. A state may still require an ID for filings you handle outside Wingspan. See filing settings.
Understanding Filing Categories
Before reviewing the state-by-state requirements, it's important to understand the filing categories used in the reference table:
Combined Federal/State Filing (CFSF)
The CFSF program forwards eligible federal information returns to participating states. Confirm that the state participates for your form type and whether it requires additional reporting.
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 reference for tax year 2025
This table preserves the prior-season NEC reference. Its dates, thresholds and "Same as IRS" entries refer to tax year 2025. They have not been rolled forward to 2026. The table does not describe MISC Box 6 requirements.
| 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 2 days ago