--- title: 1099-NEC form state requirements subtitle: View the state requirements for 1099-NEC forms. route: /connect/1099-NEC --- # 1099-NEC form state requirements View the state requirements for 1099-NEC forms. Some participating State regulatory agencies haven’t fully finalized filing requirements and requirements remain subject to change for the {{tax_reporting.current_tax_year}} 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-NEC forms, the IRS requires filing if the amount of total reportable payments is {{tax_reporting.nec_volume_threshold}} or more. Filing requirements for some states might differ from federal requirements. We outline state filing requirements for 1099-NEC forms to help you identify which [states you can file directly](https://docs.stripe.com/connect/tax-forms-state-requirements.md) 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. 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-NEC FILING REQUIRED | DOES STRIPE FILE | FILING DUE DATE* | FILING THRESHOLD | IF ISSUED, PROVIDE STATE NUMBER | | ------------------------ | ----------------------------------------------- | ---------------- | ---------------- | ------------------------------------------------ | ------------------------------------- | | **Alabama** | {{tax_reporting.nec_states.AL.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.AL.filing_threshold}} | – | | **Alaska** | {{tax_reporting.nec_states.AK.filing_required}} | | – | {{tax_reporting.nec_states.AK.filing_threshold}} | – | | **Arizona** | {{tax_reporting.nec_states.AZ.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.AZ.filing_threshold}} | – | | **Arkansas** | {{tax_reporting.nec_states.AR.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.AR.filing_threshold}} | – | | **California** | {{tax_reporting.nec_states.CA.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.CA.filing_threshold}} | – | | **Colorado** | {{tax_reporting.nec_states.CO.filing_required}} | | March 31 | {{tax_reporting.nec_states.CO.filing_threshold}} | – | | **Connecticut** | {{tax_reporting.nec_states.CT.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.CT.filing_threshold}} | Connecticut Tax Registration Number | | **Delaware** | {{tax_reporting.nec_states.DE.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.DE.filing_threshold}} | Must use EIN | | **District of Columbia** | {{tax_reporting.nec_states.DC.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.DC.filing_threshold}} | – | | **Florida** | {{tax_reporting.nec_states.FL.filing_required}} | | – | {{tax_reporting.nec_states.FL.filing_threshold}} | – | | **Georgia** | {{tax_reporting.nec_states.GA.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.GA.filing_threshold}} | – | | **Hawaii** | {{tax_reporting.nec_states.HI.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.HI.filing_threshold}} | – | | **Idaho** | {{tax_reporting.nec_states.ID.filing_required}} | | February 28 | {{tax_reporting.nec_states.ID.filing_threshold}} | Idaho Withholding Account Number | | **Illinois** | {{tax_reporting.nec_states.IL.filing_required}} | | – | {{tax_reporting.nec_states.IL.filing_threshold}} | – | | **Indiana** | {{tax_reporting.nec_states.IN.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.IN.filing_threshold}} | – | | **Iowa** | {{tax_reporting.nec_states.IA.filing_required}} | | February 15 | {{tax_reporting.nec_states.IA.filing_threshold}} | – | | **Kansas** | {{tax_reporting.nec_states.KS.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.KS.filing_threshold}} | Kansas Withholding Tax Account Number | | **Kentucky** | {{tax_reporting.nec_states.KY.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.KY.filing_threshold}} | – | | **Louisiana** | {{tax_reporting.nec_states.LA.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.LA.filing_threshold}} | – | | **Maine** | {{tax_reporting.nec_states.ME.filing_required}} | | – | {{tax_reporting.nec_states.ME.filing_threshold}} | – | | **Maryland** | {{tax_reporting.nec_states.MD.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.MD.filing_threshold}} | Maryland Central Registration Number | | **Massachusetts** | {{tax_reporting.nec_states.MA.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.MA.filing_threshold}} | – | | **Michigan** | {{tax_reporting.nec_states.MI.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.MI.filing_threshold}} | – | | **Minnesota** | {{tax_reporting.nec_states.MN.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.MN.filing_threshold}} | – | | **Mississippi** | {{tax_reporting.nec_states.MS.filing_required}} | | February 28 | {{tax_reporting.nec_states.MS.filing_threshold}} | – | | **Missouri** | {{tax_reporting.nec_states.MO.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.MO.filing_threshold}} | – | | **Montana** | {{tax_reporting.nec_states.MT.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.MT.filing_threshold}} | – | | **Nebraska** | {{tax_reporting.nec_states.NE.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.NE.filing_threshold}} | Nebraska Number | | **Nevada** | {{tax_reporting.nec_states.NV.filing_required}} | | – | {{tax_reporting.nec_states.NV.filing_threshold}} | – | | **New Hampshire** | {{tax_reporting.nec_states.NH.filing_required}} | | – | {{tax_reporting.nec_states.NH.filing_threshold}} | – | | **New Jersey** | {{tax_reporting.nec_states.NJ.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.NJ.filing_threshold}} | – | | **New Mexico** | {{tax_reporting.nec_states.NM.filing_required}} | | – | {{tax_reporting.nec_states.NM.filing_threshold}} | – | | **New York** | {{tax_reporting.nec_states.NY.filing_required}} | | – | {{tax_reporting.nec_states.NY.filing_threshold}} | – | | **North Carolina** | {{tax_reporting.nec_states.NC.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.NC.filing_threshold}} | NC Withholding ID Number or EIN | | **North Dakota** | {{tax_reporting.nec_states.ND.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.ND.filing_threshold}} | – | | **Ohio** | {{tax_reporting.nec_states.OH.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.OH.filing_threshold}} | – | | **Oklahoma** | {{tax_reporting.nec_states.OK.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.OK.filing_threshold}} | – | | **Oregon** | {{tax_reporting.nec_states.OR.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.OR.filing_threshold}} | – | | **Pennsylvania** | {{tax_reporting.nec_states.PA.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.PA.filing_threshold}} | PA Employer Account ID | | **Rhode Island** | {{tax_reporting.nec_states.RI.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.RI.filing_threshold}} | – | | **South Carolina** | {{tax_reporting.nec_states.SC.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.SC.filing_threshold}} | SC Withholding File Number or EIN | | **South Dakota** | {{tax_reporting.nec_states.SD.filing_required}} | | – | {{tax_reporting.nec_states.SD.filing_threshold}} | – | | **Tennessee** | {{tax_reporting.nec_states.TN.filing_required}} | | – | {{tax_reporting.nec_states.TN.filing_threshold}} | – | | **Texas** | {{tax_reporting.nec_states.TX.filing_required}} | | – | {{tax_reporting.nec_states.TX.filing_threshold}} | – | | **Utah** | {{tax_reporting.nec_states.UT.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.UT.filing_threshold}} | – | | **Vermont** | {{tax_reporting.nec_states.VT.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.VT.filing_threshold}} | Vermont Withholding Account Number | | **Virginia** | {{tax_reporting.nec_states.VA.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.VA.filing_threshold}} | – | | **Washington** | {{tax_reporting.nec_states.WA.filing_required}} | | – | {{tax_reporting.nec_states.WA.filing_threshold}} | – | | **West Virginia** | {{tax_reporting.nec_states.WV.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.WV.filing_threshold}} | – | | **Wisconsin** | {{tax_reporting.nec_states.WI.filing_required}} | | Same as IRS | {{tax_reporting.nec_states.WI.filing_threshold}} | Wisconsin Withholding Tax Number** | | **Wyoming** | {{tax_reporting.nec_states.WY.filing_required}} | | – | {{tax_reporting.nec_states.WY.filing_threshold}} | – | \*January 22, {{tax_reporting.year_after_current_tax_year}} 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-{{form_type}} filing and don’t have withholding-based filing requirements. When you file your 1099-{{form_type}} forms from the [Tax forms view](https://dashboard.stripe.com/connect/taxes/forms) in the Dashboard, Stripe submits your forms to the IRS and all qualifying states. ### 1099-{{form_type}} FILING REQUIRED | | | | | State Portal | Stripe submits the forms directly to these states. An additional state filing fee of 1.49 USD applies per 1099-{{form_type}} 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 Withholding | You’re required to file a 1099-{{form_type}} 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-{{form_type}} 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. | 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](https://docs.stripe.com/connect/file-tax-forms.md#below-threshold-forms) ### FILING DUE DATE **January 22, {{tax\_reporting.year\_after\_current\_tax\_year}}** 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 ## See also - [File form with states](https://docs.stripe.com/connect/tax-forms-state-requirements.md) - [Add the state tax Registration or withholding ID](https://docs.stripe.com/connect/tax-forms-state-requirements.md#add-state-reg)