Quick answer. For the January 2027 season, 20 of the jurisdictions we checked ask for state copies of some 1099s even with no state withholding, 16 want them only when state tax was withheld, and 9 have no state income tax. Federal filing through the IRS CF/SF program doesn't satisfy 8 states that are on the IRS list.
Paid contractors or employees in more than one state? The 1099 and W-2 deadline finder takes your states and gives one dated list, federal dates included.
The federal threshold for Forms 1099-NEC and most 1099-MISC boxes is now $2,000: the IRS instructions (Rev. December 2026) say that for tax years beginning after 2025 the minimum reporting threshold increased to $2,000 and may be adjusted for inflation beginning in calendar year 2027. States set their own triggers, and several state pages still show older amounts. The 1099 threshold changes page covers the federal side by year.
State 1099 and W-2 filing rules in all 51 states and DC
Select a column heading to sort. "Not confirmed" means the official page we opened didn't say; we left it blank rather than guess. State names with a link have their own page.
Rather not file them yourself? 1099-NEC preparation and filing, or a free bookkeeping health check.
| Official page | ||||||
|---|---|---|---|---|---|---|
| Alabama | Yes | Counts in part | March 15 (no Alabama withholding); January 31 with Form A-3 (Alabama tax withheld) | January 31 | Form A-3, Annual Reconciliation of Alabama Income Tax Withheld | Alabama Department of Revenue (ALDOR) |
| Alaska | No state income tax | Not needed | None | None | None | Alaska Department of Revenue |
| Arizona | Only with state withholding | IRS lists the state; state page silent | January 31 | January 31 (submitted online) | Form A1-R or Form A1-APR (Arizona withholding reconciliation) | Arizona Department of Revenue (ADOR) |
| Arkansas | Yes | IRS lists the state; state page silent | January 31 | January 31 (with Form ARW3) | AR3MAR, Employers Annual Reconciliation of Income Tax Withheld | Arkansas Department of Finance and Administration (DFA) |
| California | Yes | Counts for the state | February 28 on paper, March 31 electronically (state copy, when not filed through CF/SF) | Not confirmed | Not confirmed | Franchise Tax Board (FTB) and Employment Development Department (EDD) |
| Colorado | Only with state withholding | IRS lists the state; state page silent | January 31 | January 31 | DR 1093, Annual Transmittal of State W-2 Forms | Colorado Department of Revenue |
| Connecticut | Yes | Counts in part | January 31 (1099-NEC and 1099-MISC) | January 31 | Form CT-W3, Connecticut Annual Reconciliation of Withholding | Connecticut Department of Revenue Services (DRS) |
| Delaware | Yes | Doesn't count; file direct | Same as federal (Delaware's FAQ table for tax year 2025: 1099-MISC paper March 2, electronic March 31) | Same as federal (February 2, 2026 for tax year 2025) | Delaware Form WTH-REC (W-3) | Delaware Division of Revenue |
| District of Columbia | Yes | Doesn't count; file direct | January 31 | January 31 (Form WT transmittal for paper W-2s and 1099s) | Form FR-900A, Employer/Payer Withholding Tax Annual Return (FR-900NP for withholding reported on 1099s and W-2Gs) | DC Office of Tax and Revenue (OTR) |
| Florida | No state income tax | Not needed | None | None | None | Florida Department of Revenue |
| Georgia | Only with state withholding | Counts in part | 1099-NEC with W-2s; other 1099s about a month later (for 2026: February 1, 2027 and March 1, 2027) | For 2026: February 1, 2027 | Form G-1003 (withholding income statement transmittal) | Georgia Department of Revenue |
| Hawaii | Yes | Counts for the state | February 28 (next regular workday if it falls on a weekend or holiday) | January 31 (Form HW-30 with paper HW-2s or federal W-2 copy 1) | Form HW-30 (annual transmittal of Forms HW-2/W-2); Form N-196, Annual Summary and Transmittal of Hawaii Information Returns | Hawaii Department of Taxation |
| Idaho | Yes | Counts for the state | Last day of February | Last day of January (with Form 967) | Form 967, Idaho Annual Withholding Report | Idaho State Tax Commission |
| Illinois | Not required | Not in the program | Not required | January 31 (accepted by IDOR; next business day if it's a weekend or holiday) | None: Illinois does not require an annual reconciliation return (Form IL-941 is filed quarterly) | Illinois Department of Revenue (IDOR) |
| Indiana | Only with state withholding | IRS lists the state; state page silent | January 31 (31 days after the end of the calendar year, with Form WH-3) | January 31 (with Form WH-3) | Form WH-3, annual withholding reconciliation | Indiana Department of Revenue |
| Iowa | Only with state withholding | Not in the program | February 15 (electronic) | February 15 (electronic) | None: the Department says VSPs (Verified Summary of Payments reports) are no longer required to be filed | Iowa Department of Revenue |
| Kansas | Yes | Counts in part | January 31 | January 31 (KW-3E) | KW-3 Annual Withholding Tax Return | Kansas Department of Revenue |
| Kentucky | Only with state withholding | Not in the program | January 31 | January 31 | Form K-5 (reports W-2, W-2G and 1099 withholding statement information) | Kentucky Department of Revenue |
| Louisiana | Only with state withholding | Counts in part | January 31 (with Form L-3) | January 31 (with Form L-3) | Form L-3, Transmittal of Withholding Tax Statements | Louisiana Department of Revenue (LDR) |
| Maine | Yes | Counts for the state | January 31 (electronic copies) | January 31 (electronic copies) | Form W-3ME, Reconciliation of Maine Income Tax Withheld | Maine Revenue Services (MRS) |
| Maryland | Only with state withholding | Doesn't count; file direct | January 31 | January 31 (with Form MW508) | MW508 Annual Employer Withholding Reconciliation Return | Comptroller of Maryland |
| Massachusetts | Yes | Doesn't count; file direct | 1099-NEC January 31; most other 1099s February 28 on paper or March 31 electronically | January 31 | Form M-3 (with paper W-2s) | Massachusetts Department of Revenue (DOR) |
| Michigan | Yes | Counts in part | 1099-NEC January 31; 1099-MISC February 28 on paper or March 31 electronically | January 31 | Sales, Use and Withholding Taxes Annual Return (Form 5081) | Michigan Department of Treasury |
| Minnesota | With state withholding (others not addressed) | Doesn't count; file direct | January 31 | January 31 | Not confirmed | Minnesota Department of Revenue |
| Mississippi | Yes | IRS lists the state; state page silent | February 28 | January 31 | Form 89-140, Mississippi Annual Information Return (sent with paper W-2s and 1099s; not filed with electronic returns) | Mississippi Department of Revenue |
| Missouri | Yes | Doesn't count; file direct | Last day of February (next business day if it falls on a weekend or federal holiday) | January 31, electronically, for employers with 250 or more employees; the page lists March 2, 2026 for tax year 2025 for employers with fewer than 250 | Form MO W-3 (part of the electronic W-2 file) | Missouri Department of Revenue |
| Montana | Only with state withholding | IRS lists the state; state page silent | January 31 (with Form MW-3) | January 31 (with Form MW-3) | Montana Annual W-2 1099 Withholding Tax Reconciliation (Form MW-3) | Montana Department of Revenue |
| Nebraska | Only with state withholding | IRS lists the state; state page silent | January 31 (with Form W-3N) | January 31 (with Form W-3N) | Nebraska Reconciliation of Income Tax Withheld, Form W-3N | Nebraska Department of Revenue |
| Nevada | No state income tax | Not needed | None | None | None | Nevada Department of Taxation |
| New Hampshire | No state income tax | Not needed | None | None | None | New Hampshire Department of Revenue Administration |
| New Jersey | Yes | Counts for the state | February 15 | February 15 (state copies with Form NJ-W-3) | Form NJ-W-3, Gross Income Tax Reconciliation of Tax Withheld | New Jersey Division of Taxation |
| New Mexico | Not required | Counts for the state | Not required | Last day of January | Form RPD-41072, Annual Summary of Withholding Tax | New Mexico Taxation and Revenue Department |
| New York | Not confirmed | Not in the program | Not confirmed | No separate W-2 filing is described on the Tax Department pages we opened. The Department says employers provide employees' wage and withholding totals on a quarterly report (Form NYS-45; the October to December report is due January 31). | Form NYS-45, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (fourth quarter) | New York State Department of Taxation and Finance |
| North Carolina | Only with state withholding | Doesn't count; file direct | January 31 (with Form NC-3) | January 31 (with Form NC-3) | Form NC-3, Annual Withholding Reconciliation | North Carolina Department of Revenue (NCDOR) |
| North Dakota | Not confirmed | IRS lists the state; state page silent | January 31 (1099s with North Dakota tax); IRS due date for other federal-style 1099s | January 31 | North Dakota Transmittal of Wage and Tax Statement, Form 307 | North Dakota Office of State Tax Commissioner |
| Ohio | Only with state withholding | IRS lists the state; state page silent | January 31 (W-2/1099 information upload; February 2, 2026 for tax year 2025) | January 31 (with Form IT 3) | Ohio IT 3, Transmittal of Wage and Tax Statements (created when W-2/1099 information is uploaded); annual reconciliations IT 941 and SD 141 | Ohio Department of Taxation |
| Oklahoma | Yes | Counts for the state | February 28 (Form 501); January 31 for remitters withholding from royalties paid to nonresident royalty owners | W-2 and W-3 information goes to the Tax Commission through OkTAP. Packet OW-2 (revised 11-2024) states the deadline as January 31, 2024 for tax year 2023; we didn't find a current-year statement. | Not confirmed | Oklahoma Tax Commission |
| Oregon | Yes | IRS IRIS list only; state page silent | 1099-NEC January 31; 1099-MISC and other 1099s March 31 | January 31 | Oregon Annual Reconciliation (Form OR-WR) | Oregon Department of Revenue |
| Pennsylvania | With state withholding (others not addressed) | IRS lists the state; state page silent | January 31 (with REV-1667) | January 31 (uploaded with REV-1667) | REV-1667, Annual Withholding Reconciliation Statement (Transmittal) | Pennsylvania Department of Revenue |
| Rhode Island | Yes | Doesn't count; file direct | January 31 (per the statute the Division cites) | January 31 | Form RI-W3 | Rhode Island Division of Taxation |
| South Carolina | Only with state withholding | Counts in part | January 31 | January 31 (W-2s with South Carolina income) | Form WH-1606, SC Withholding Fourth Quarter and Annual Reconciliation Return | South Carolina Department of Revenue (SCDOR) |
| South Dakota | No state income tax | Not needed | None | None | None | South Dakota Department of Revenue |
| Tennessee | No state income tax | Not needed | None | None | None | Tennessee Department of Revenue |
| Texas | No state income tax | Not needed | None | None | None | Texas Comptroller of Public Accounts |
| Utah | Only with state withholding | Not in the program | January 31 (electronic) | January 31 (electronic) | Annual reconciliation (combined with the fourth-quarter or annual withholding return) | Utah State Tax Commission |
| Vermont | Yes | Not in the program | With Form WHT-434 (for 2026: February 1, 2027) | With Form WHT-434 (for 2026: February 1, 2027) | Form WHT-434, Annual Withholding Reconciliation | Vermont Department of Taxes |
| Virginia | Only with state withholding | Not in the program | January 31 (with Form VA-6) | January 31 (with Form VA-6) | Form VA-6, Employer's Annual or Final Summary of Virginia Income Tax Withheld Return | Virginia Department of Taxation |
| Washington | No state income tax | Not needed | None | None | None | Washington Department of Revenue |
| West Virginia | Only with state withholding | Not in the program | January 31 (with Form IT-103) | January 31 (a copy of each W-2 goes to the State Tax Department with Form IT-103) | WV/IT-103 Year-End Reconciliation | West Virginia Tax Division |
| Wisconsin | Yes | Counts in part | January 31, moved to the next business day (February 2, 2026 for tax year 2025) | January 31, moved to the next business day (February 2, 2026 for tax year 2025) | Form WT-7 (annual reconciliation) | Wisconsin Department of Revenue |
| Wyoming | No state income tax | Not needed | None | None | None | Wyoming Business Council |
How to read the columns
State 1099s is whether the state asks for its own copy of Forms 1099-NEC or 1099-MISC. "Only with state withholding" means the state's page says it wants 1099s only when its tax was withheld. "Others not addressed" means the page requires the withheld ones and is silent on the rest.
IRS CF/SF is the Combined Federal/State Filing program, where an approved electronic filer sends 1099s to the IRS and the IRS forwards them to participating states. The IRS lists 32 jurisdictions in Publication 1220; Publication 5718 (for IRIS) also lists Oregon. Missouri was removed. "Counts for the state" is the state's own word that the program satisfies it.
Year-end form is the annual reconciliation or transmittal, named the way the state names it. Dates are the state's wording; the finder turns them into 2027 calendar dates and flags weekends.
General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency.
Common questions
Do I have to file 1099s with my state as well as the IRS?
Often, yes. Of the 42 jurisdictions on this page with a confirmed income tax, the official pages for 20 ask for some 1099-NEC or 1099-MISC copies even when no state tax was withheld: Alabama, Arkansas, California, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Kansas, Maine, Massachusetts, Michigan, Mississippi, Missouri, New Jersey, Oklahoma, Oregon, Rhode Island, Vermont, Wisconsin. Another 16 want 1099s only when state tax was withheld: Arizona, Colorado, Georgia, Indiana, Iowa, Kentucky, Louisiana, Maryland, Montana, Nebraska, North Carolina, Ohio, South Carolina, Utah, Virginia, West Virginia. The rest are marked as the state page puts it or "not confirmed".
What is the federal 1099-NEC threshold for 2026 payments?
$2,000. The IRS instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026) say that for tax years beginning after 2025 the minimum reporting threshold increased to $2,000 and may be adjusted for inflation beginning in calendar year 2027. State triggers are separate: New Jersey uses $1,000, Missouri $1,200, and some state pages still show $600.
Does filing through the IRS Combined Federal/State Filing program cover my state copies?
Only where the state says so. The IRS forwards 1099-NEC and 1099-MISC data to the 32 states on its Publication 1220 list, but several of those states still want a direct filing: Delaware, District of Columbia, Maryland, Massachusetts, Minnesota, Missouri, North Carolina, Rhode Island say the program doesn't satisfy them, and Alabama, Connecticut, Georgia, Kansas, Louisiana, Michigan, South Carolina, Wisconsin accept it only in part. Some states also want separate notice that you're using it.
When are W-2s due to the state?
Most states we checked want W-2s and the year-end reconciliation by January 31, the same day as the federal W-2. New Jersey and Iowa use February 15, and for California and New York the pages we opened describe quarterly wage reports (DE 9C, NYS-45) rather than a state W-2 filing. The deadline finder lists each date for the states you pick.
Which states have no state income tax?
On the official pages we opened: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. With no state income tax there's no state W-2 or 1099 copy to file, but the federal forms still apply.
What is a reconciliation or transmittal form?
It's the year-end summary that ties the tax you withheld and paid during the year to the W-2s and 1099s you're sending: Form NJ-W-3 in New Jersey, MW508 in Maryland, NC-3 in North Carolina, CT-W3 in Connecticut. Most states with an income tax require one, and several want it filed together with the W-2s and the 1099s that show state withholding.
Related: State 1099 and W-2 filing requirements · Deadline finder · Do I need to send a 1099? · 1099 deadline calculator · Contractor payment tracker · New hire reporting by state · New 1099 Rules Kit · Year-End Close and 1099 Kit