1099-NEC form state requirements
For 1099-NEC forms, filing requirements for some states might differ from federal requirements.
Airwallex supports 1099-NEC filing with no withholding-based requirements under the Combined Federal/State Filing Program (CF/SF) only. We outline state filing requirements for 1099-NEC forms to help you identify which states will be covered by Airwallex’s CF/SF, and which states you’re responsible for filing directly with.
Note: It is recommended to consult a tax advisor to determine your state tax filing and reporting requirements.
| STATE | 1099-NEC FILING REQUIRED | DOES AIRWALLEX FILE UNDER CF/SF | DIRECT STATE FILING REQUIRED |
|---|---|---|---|
| Alabama | Yes | Yes, If no withholding. | If state taxes are withheld |
| Alaska | No | No | No |
| Arizona | Yes | Yes, if no withholding. | If state taxes are withheld. |
| Arkansas | Yes | Yes, If the reporting amount is less than $2500 OR if there is no state taxes withheld. | (i) If $2500 or more; or (ii) if withholding. File along with AR-3MAR if withheld |
| California | Yes | Yes | No |
| Colorado | Yes, if state taxes are withheld. | No | If state taxes are withheld |
| Connecticut | Yes | Yes, if no withholding. | If state taxes are withheld. |
| Delaware | Yes | Yes | Mandatory |
| District of Columbia | Yes | Yes | Mandatory |
| Florida | No | No | No |
| Georgia | Yes, if state taxes are withheld. | No | If state taxes are withheld. |
| Hawaii | Yes | Yes | No |
| Idaho | Yes | Yes | No |
| Illinois | No | No | No |
| Indiana | Yes | Yes. A copy of federal returns must still be submitted directly to the state. | If state taxes are withheld. |
| Iowa | Yes, if state taxes are withheld. | No | If state taxes are withheld. |
| Kansas | Yes | Yes, if no withholding. | If state taxes are withheld. |
| Kentucky | Yes, if state taxes are withheld. | No | If state taxes are withheld. |
| Louisiana | Yes | Yes, if no withholding. | If state taxes are withheld. |
| Maine | Yes | No | Mandatory |
| Maryland | Yes | No | Mandatory |
| Massachusetts | Yes | Yes. However 1099-NEC still must be filed directly To the state. | Mandatory |
| Michigan | Yes | Yes | State copies must be filed whenever issued to a Michigan resident, without regard to: (i) where the issuer is domiciled; (ii) where the resident's work or services were performed; or (iii) whether or not withholding is indicated on the form. |
| Minnesota | Yes, if state taxes are withheld. | No | If state taxes are withheld. |
| Mississippi | Yes | Yes, if no withholding. | If state taxes are withheld. |
| Missouri | Yes | Yes | No |
| Montana | Yes | Yes | Mandatory |
| Nebraska | Yes | Yes | No |
| Nevada | No | No | No |
| New Hampshire | No | No | No |
| New Jersey | Yes | Yes | (i) If state taxes are withheld; or (ii) For all amounts of $1000 or more. |
| New Mexico | Yes | Yes | No |
| New York | No | No | No |
| North Carolina | Yes | Yes | If state taxes are withheld. |
| North Dakota | Yes | Yes, if no withholding. | If state taxes are withheld. |
| Ohio | Yes | Yes | If state taxes are withheld. |
| Oklahoma | Yes | Yes | For all amounts of $750 or more |
| Oregon | Yes | No | Mandatory |
| Pennsylvania | Yes | Yes | Mandatory |
| Rhode Island | Yes | Yes | If state taxes are withheld. |
| South Carolina | Yes | Yes, if no withholding. | If state taxes are withheld. |
| South Dakota | No | No | No |
| Tennessee | No | No | No |
| Texas | No | No | No |
| Utah | Yes, if state taxes are withheld. | No | If state taxes are withheld. |
| Vermont | Yes, if state taxes are withheld. | No | If state taxes are withheld. |
| Virginia | Yes, if state taxes are withheld. | No | If state taxes are withheld. |
| Washington | No | No | No |
| West Virginia | Yes, if state taxes are withheld. | No | If state taxes are withheld. |
| Wisconsin | Yes | Yes, if no withholding. | If state taxes are withheld. |
| Wyoming | No | No | No |