State filing
How Wingspan decides where to file state 1099 copies, what it doesn't evaluate, and state-by-state 1099-NEC requirements for the 2025 tax year.
Use this page to understand how Wingspan files state copies of your 1099-NEC and 1099-MISC (Box 6) forms, and which states need them. When you file with Wingspan, the federal and state copies go out in the same submission. See File and deliver 1099s.
State filing isn't configurable through the V3 API yet. Contact support if you need it.
This isn't tax or legal advice. State rules change; confirm your obligations with a tax advisor or the state agency.
How Wingspan picks the filing state
The IRS requires filing when total reportable payments are $600 or more (for the 2025 tax year). State requirements vary. Wingspan applies these rules:
- Wingspan supports state filings for all 50 U.S. states and Washington, D.C. Filings for U.S. territories, such as Puerto Rico and Guam, must be handled outside Wingspan.
- Wingspan files to the state in the contractor's address.
- Wingspan skips the state filing if that state doesn't require one for the form type.
- Each 1099 gets at most one state filing.
- State tax withholding isn't supported. Forms with non-zero state withholding must be filed separately.
- Wingspan supports 1099-MISC for Box 6 (medical and health care payments) only.
Wingspan doesn't evaluate:
- State income reporting thresholds
- Transaction counts
- Address requirements
- Payer or payee residency
- Where the work was performed
For example, Florida doesn't require 1099-NEC filing when there's no state withholding, so Wingspan doesn't file to Florida. California is in the Combined Federal/State Filing program, and Wingspan files regardless of the payment amount because it doesn't evaluate state thresholds.
State tax IDs
Because backup withholding isn't supported, neither payer nor contractor state IDs are required for state filings. You can store state IDs in your filing settings. For the 2025 tax year, they weren't printed on PDFs or sent to state agencies.
Filing categories
| Category | What it means |
|---|---|
| CFSF (Combined Federal/State Filing) | The IRS forwards forms filed with it to the state. No separate state report and no additional state filing fee. |
| State Portal | The state takes 1099 filings through its own portal rather than through CFSF. |
| If State Withholding | The state requires a filing only when state tax was withheld. Wingspan doesn't support state withholding: forms with state withholding must be filed directly with the state, outside Wingspan. |
| No | The state doesn't require 1099-NEC filing. |
State-by-state requirements for the 2025 tax year
These requirements reflect state regulations as of 2025. States publish thresholds mainly for 1099-NEC; confirm with your tax advisor whether other rules apply to 1099-MISC (Box 6).
| 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 | n/a | n/a | 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 | n/a | n/a | 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 | n/a | n/a | 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 | n/a | 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 | n/a | n/a | No requirement |
| New Hampshire | No | n/a | n/a | No requirement |
| New Jersey | CFSF | Same as IRS | Same as IRS | No requirement |
| New Mexico | No | n/a | n/a | No requirement |
| New York | No | n/a | n/a | 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 | n/a | n/a | No requirement |
| Tennessee | No | n/a | n/a | No requirement |
| Texas | No | n/a | n/a | 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 | n/a | n/a | 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 | n/a | n/a | No requirement |
* If you don't provide a Wisconsin withholding tax number, Wingspan uses the default value 036888888888801.
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Updated 13 days ago