Skip to content
Create account
or
Sign in
The Stripe Docs logo
/
Ask AI
Create account
Sign in
Get started
Payments
Finance automation
Platforms and marketplaces
Money management
Developer tools
Get started
Payments
Finance automation
Get started
Payments
Finance automation
Platforms and marketplaces
Money management
Overview
Get started with Connect
Integration fundamentals
Example integrations
Onboard accounts
Configure account Dashboards
Accept payments
Pay out to accounts
Manage your Connect platform
Tax forms for your Connect platform
    Overview
    Get started with tax reporting
    1099 Tax Support and Communication Guide
    Tax form settings
    Calculation methods
    Identity information on tax forms
    File tax forms
    File tax forms with states
      1099-K
      1099-NEC
      1099-MISC
    Identify forms with missing information
    Update and create tax forms
    Deliver tax forms
    Deliver tax forms with the Express Dashboard
    Correct tax forms
    Split tax forms
    Tax year changeover
    Platform tax reporting (non-US)
Work with connected account types
HomePlatforms and marketplacesTax forms for your Connect platformFile tax forms with states

1099-MISC form state requirements

View the state requirements for 1099-MISC forms.

Copy page

Warning

Some participating State regulatory agencies haven’t fully finalized filing requirements and requirements remain subject to change for the 2024 tax season. Updates that occur to this page are automatically reflected in the form status badges and counts in the tax reporting Dashboard.

For 1099-MISC forms, the IRS requires filing if the amount of total reportable payments is $600 or more. Filing requirements for some states might differ from federal requirements.

We outline state filing requirements for 1099-MISC forms to help you identify which states you can file directly in your Dashboard, which states require a state tax registration or withholding ID when filing, and which states you’re responsible for filing directly with.

Note

In the case of some box types, we always supply the federal threshold:

  1. Royalties - $10
  2. Payments in lieu of dividends or interest - $10
  3. Fishing boat proceeds - $0.01
  4. Excess golden parachute payments - $0.01

Warning

If you have done backup withholding or state withholding, you might have additional reporting requirements with states. We recommend that you consult a tax advisor.

STATE 1099-MISC FILING REQUIRED DOES STRIPE FILE FILING DUE DATE* FILING THRESHOLD IF ISSUED, PROVIDE STATE NUMBER
AlabamaIf State WitholdingSame as IRS$0–
AlaskaNo

–

–-–
ArizonaIf State WitholdingSame as IRS$0–
ArkansasCFSFSame as IRS$2,500–
CaliforniaCFSFSame as IRSSame as IRS–
ColoradoIf State WitholdingSame as IRS$0–
ConnecticutIf State WitholdingSame as IRS$0Connecticut Tax Registration Number
DelawareState PortalSame as IRSSame as IRSMust use EIN
District of ColumbiaState PortalSame as IRSSame as IRS–
FloridaNo

–

–-–
GeorgiaIf State WitholdingSame as IRSSame as IRS–
HawaiiCFSFSame as IRSSame as IRS–
IdahoCFSFFebruary 28Same as IRSIdaho Withholding Account Number
IllinoisNo

–

–-–
IndianaIf State WitholdingSame as IRS$0–
IowaIf State WitholdingFebruary 15$0–
KansasIf State WitholdingSame as IRS$0Kansas Withholding Tax Account Number
KentuckyIf State WitholdingSame as IRS$0–
LouisianaIf State WitholdingSame as IRS$0–
MaineState PortalSame as IRSSame as IRS–
MarylandIf State WitholdingSame as IRS$0Maryland Central Registration Number
MassachusettsState PortalSame as IRSSame as IRS–
MichiganCFSFSame as IRSSame as IRS–
MinnesotaIf State WitholdingSame as IRS$0–
MississippiIf State WitholdingFebruary 28$0–
MissouriCFSFSame as IRSSame as IRS–
MontanaState PortalFebruary 28Same as IRS–
NebraskaIf State WitholdingSame as IRS$0Nebraska Number
NevadaNo

–

–-–
New HampshireNo

–

–-–
New JerseyCFSFSame as IRSSame as IRS–
New MexicoCFSFSame as IRSSame as IRS–
New YorkNo

–

–-–
North CarolinaIf State WitholdingSame as IRS$0NC Withholding ID Number or EIN
North DakotaIf State WitholdingSame as IRS$0–
OhioIf State WitholdingSame as IRS$0–
OklahomaCFSFSame as IRSSame as IRSOklahoma Withholding Account ID
OregonState PortalSame as IRSSame as IRS–
PennsylvaniaState PortalSame as IRSSame as IRSPA Employer Account ID
Rhode IslandIf State WitholdingSame as IRS$100–
South CarolinaIf State WitholdingSame as IRS$0SC Withholding File Number or EIN
South DakotaNo

–

–-–
TennesseeNo

–

–-–
TexasNo

–

–-–
UtahIf State WitholdingSame as IRS$0–
VermontIf State WitholdingSame as IRS$0Vermont Withholding Account Number
VirginiaIf State WitholdingSame as IRS$0–
WashingtonNo

–

–-–
West VirginiaIf State WitholdingSame as IRS$0–
WisconsinIf State WitholdingSame as IRS$0Wisconsin Withholding Tax Number**
WyomingNo

–

–-–

*January 22, 2025 is the latest recommended date to file forms with the IRS and states in your Stripe Dashboard

**If a Wisconsin withholding tax number isn’t provided, Stripe uses the default value of 036888888888801 instead.

How to interpret form state requirements

Stripe supports filing in all states that require 1099-MISC filing and don’t have withholding-based filing requirements. When you file your 1099-MISC forms from the Tax forms view in the Dashboard, Stripe submits your forms to the IRS and all qualifying states.

1099-MISC FILING REQUIRED

State PortalStripe submits the forms directly to these states. An additional state filing fee of 1.49 USD applies per 1099-MISC form filed directly with state revenue authorities.

CFSF

States listed as CFSF are part of the Combined Federal / State Filing (CFSF) program. Forms filed to the IRS are automatically forwarded to the state, eliminating separate reporting to the participating states. If forms have already been filed with the IRS, you won’t be charged an additional state filing fee for filing in these states.

Some states still require direct filing with the state, even though they participate in the CFSF program. Stripe submits the forms directly to these states.

If State WithholdingYou’re required to file a 1099-MISC form with that state only if you withheld state taxes. In your Dashboard, you can specify the amount withheld by updating the form and updating the state_tax_withheld column. When you file your 1099-MISC forms in the Dashboard, we automatically export forms eligible for state filing and with state_tax_withheld so you can file directly with applicable states.

Note

Some forms that appear to be below the federal filing threshold can also appear as Ready or Needs attention due to Grouped TINs or state filing thresholds. Learn more

FILING DUE DATE

While the IRS filing deadline for 1099-MISC forms is March 31 and the IRS deadline to deliver 1099 forms to your payees is January 31, we coupled filing and delivery together to streamline the tax reporting process. January 22, 2025 is the latest recommended date to file forms with the IRS and states in your Stripe Dashboard. This guarantees forms are filed with the IRS and a copy is sent to the recipients before the IRS delivery deadline of January 31.

STATE NUMBERS

Some states require State Tax Registration or Withholding IDs. Delaware and Pennsylvania typically reject state filings for 1099-MISC, when state IDs are missing and a state ID was issued. After you obtain the registration or withholding ID, add the states in which you’ll file and the corresponding IDs on the Tax forms settings page. In the Dashboard, click Settings. On Product settings, under Connect, click Tax form settings. When filing forms in your Dashboard, you must provide an appropriate ID in states that require one.

See also

  • File form with states
  • Add the state tax Registration or withholding ID
Was this page helpful?
YesNo
Need help? Contact Support.
Join our early access program.
Check out our changelog.
Questions? Contact Sales.
LLM? Read llms.txt.
Powered by Markdoc