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DISCLAIMER: 1099 PRO (DBA EFILEMYFORMS) IS NOT LEGALLY PERMITTED, OR QUALIFIED, TO PROVIDE TAX ADVICE. ANY INFORMATION INCLUDED BELOW A) COULD BE INCORRECT, B) COULD BE OUT OF DATE, C) IS SUBJECT TO CHANGE, D) SHOULD BE USED FOR RESEARCH PURPOSES ONLY, AND E) SHOULD BE CONSIDERED CONFIDENTIAL TO EFILEMYFORMS CUSTOMERS ONLY. EFILEMYFORMS SUPPORT PERSONNEL CANNOT PROVIDE ANY FURTHER INFORMATION ON THE SUBJECT.
eFileMyForms will not include the 1099-NEC as part of the Combined Federal State Filing Program (CF/SF). In order to perform 1099-NEC state filing, via eFileMyForms, customers must purchase the additional 1099-NEC state filing service (described below).
Many states, that implemented their own 1099-NEC filing mandates, are still requiring state direct filing as opposed to allowing filers to use the IRS CF/SF Program. This is because most states have already built their reporting portals and direct reporting provides the data to states earlier in the year which is a critical tool in combating tax fraud.
IMPORTANT NOTES (TAX YEAR 2021):
- eFileMyForms, 1099-NEC State Reporting Add-On
- 1099-NEC state reporting is an add-on option where the eFileMyForms can provide state direct reporting on your behalf. Reporting consists of:
- 1099-NEC Originals for Tax Year 2021.
- Corrections, or other form types, are not supported.
- The add-on option is all or nothing (per each order). You cannot pick & choose individual states.
- Reporting will be provided only for supported states, as listed in the "Supported by eFileMyForms" in the chart at the bottom of this page, and per the states' reporting thresholds:
- Y = Supported
- Y - Only If No Withholding = Supported only for records that do not have state tax withheld.
- Y - Customer Must Submit Reconciliation Form Separately = Supported. However, the customer is responsible for the extra action of submitting the state reconciliation form directly to the state.
NOTE: Reconciliation Forms are submitted to the states directly NOT to 1099 Pro.
Status States Count Fully Supported - AR, CA, ID, MA, MI, MO, MS, ND, OK, OR 10 Supported, Requires Customer to Submit Reconciliation Form - DC, DE, NJ, WI 4 Supported, As Long as No Withholding - AL, CT, KS, MT 4 Not Supported - AS, AZ, CO, GA, GU, HI, IA, IN, KY, LA, MD, MN, MP, NC, NE, NM, OH, PA, PR, RI, SC, UT, VA, VI, VT, WV 26 Reporting Not Required - AK, FL, IL, ME, NH, NV, NY, SD, TN, TX, WA, WY 12
- Reporting will be provided only for supported states, as listed in the "Supported by eFileMyForms" in the chart at the bottom of this page, and per the states' reporting thresholds:
- 1099-NEC state reporting is an add-on option where the eFileMyForms can provide state direct reporting on your behalf. Reporting consists of:
- Customer Notes Column
- Please read the "Customer Notes" column for any state you have a reporting obligation in. This includes valuable information to ensure that your state reporting file is accurate, complete, and accepted by the state.
- Please pay special attention to any state that reads "Customer must submit reconciliation form separately" under the Supported by eFileMyForms column.
- These states require you to take additional action, outside of your eFileMyForms order, to complete the state reporting process.
- These notes are valid regardless of whether you use the eFileMyForms state reporting service or opt for creating your own state files for direct reporting.
STATE | 1099-NEC REQUIRED | SUPPORTED BY EFILEMYFORMS | STATE LINKS | EFILE DEADLINE | EFILE CUTOFF | REPORTING THRESHOLDS | SUBMITTAL METHOD | SUBMITTAL PLATFORM / INFO | RECONCILIATION FORM REQUIRED | CUSTOMER NOTES |
| AK | N | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| AL | Y | Y - Only if no withholding | State Specifications | 1/31 if SWT, 3/15 if no withholding | 25+ | Box 1 >= 1500 OR Box 2 = Checked OR State Income >= 1500 OR State Tax Withheld > 0 | Online or Paper if no SWT | MyAlabamaTaxes (MAT) Paper Mailing Address: Alabama Department of Revenue Income Tax Administration, Withholding Tax Section Gordon Persons Building, Room 4326 50 North Ripley Street Montgomery, AL 36104 | A-3: If withholding | |
| AR | Y | Y | State Specifications | 1/31 | 250+ | Box 1 >= 2500 OR Box 2 = Checked OR State Income >= 2500 OR State Tax Withheld > 0 | CDROM (multiple files on a single CD is acceptable). | CD Label: Tax Year / EIN / Form Types Included / Transmitting Company Name / Transmitting Company Contact (Name/Email/Phone Number) CD Mailing Address: or DFA Withholding Division 1816 7th St. Little Rock, AR 72203 | 1096 (federal form) | |
| AS | Unknown | N | State Specifications | N/A | N/A | Unknown | Unknown | Unknown | Unknown | |
| AZ | Y | N - Customer must submit reconciliation form separately (see notes) | State Specifications | 1/31 | 1+ | State Tax Withheld > 0 | FSET or CDROM (requires waiver from the state) | CDROM Label: 1600 W. Monroe | Yes. Must be filed electronically as well or included with the CDROM in one single filing. A1-T: Submitted with CDROM (by 1099 Pro) | 1099 Pro can submit the A1-T along with the CD submission but the customer still must submit the A1-R and/or the A1-APR electronically. |
| CA | Y | Y | State Specifications | 3/31 | 250+ | Box 1 >= 600 OR Box 2 = Checked OR State Income >= 600 OR State Tax Withheld > 0 | Online | Franchise Tax Board (FTB) via SWIFT | No | CA requires that individuals have their First Name / Last Name properly separated in the software (when reporting individuals). CA uses this information for TIN/Name matching. |
| CO | Y | N - Customer must submit reconciliation form separately, if necessary (see notes) | State Specifications | 1/31 | 250+ | State Tax Withheld > 0 | Online or | RevenueOnline or PDF Email to dor_1099necsubmittal@state.co.us (see instructions here) | DR1106 | DR1106 must be submitted if filing on paper or if a there is a balance due or overpayment for withholding (3A or 3B from DR1106). Customer can submit via mail separately. 1099-NEC must be submitted by itself (no other form types). |
| CT | Y | Y - Only if no withholding | State Specifications | 1/31 | 25+ | All amounts | Online | Third Party Bulk Filing (1099 Pro) MyConnectCT (Individual Company) | CT-1096: No unsupported fields. Can file a CSV of the file or just complete it manually on the site right aftwerwards. | Supported as long as there is no state tax withheld. Otherwise, the CT-1096 process requires the quarterly breakdown of tax withheld (which is information that1099 Pro does not have). |
| DC | Y | Y - Customer must submit reconciliation form separately, if necessary | State Specifications | 1/31 | 25+ | Box 1 >= 600 OR Box 2 = Checked OR State Income >= 600 OR State Tax Withheld > 0 | Online | MyTax | The FR-900NP is only required if you withheld state tax on 1099's or W-2's. You are responsible for submitting this separately if you did. | |
| DE | Y (see notes) | Y - Customer must submit reconciliation form separately (see notes) | State Specifications | 1/31 | 250+ | All amounts | Online | DOR Web Reconciliation Form Mailing Address: State of Delaware Division of Revenue P.O. Box 830 Wilmington, DE 19899 | DE W-3: If withholding | Customer must mail in the proper reconciliation form, DE W-3 or Form 4804, after the filing is complete and before the reporting deadline. |
| FL | N | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| GA | Y | N - Customer must submit reconciliation form separately | State Specifications | 1/31 | 250+ | State Tax Withheld > 0 | Online | Georgia Tax Center (GTC) | G-1003: All information on the form is supported except it may need to include ALL 1099/W-2 forms). How to Submit a G-1003 - https://dor.georgia.gov/document/instructions/uploadingg-1003w2and1099spdf/download | G-1003 may need to include ALL 1099/W-2 information (which 1099 Pro cannot support as the service is for 1099-NEC reporting only). Additionally, GA may require pre-approved, written consent, for 1099 Pro to prepare forms on behalf of clients (which cannot be automated). |
| GU | Y | N | State Specifications | 2/28 | 250+ | Box 1 >= 600 OR Box 2 = Checked OR State Income >= 600 OR State Tax Withheld > 0 | Online | GuamTax | ||
| HI | Y | N (see notes) | State Specifications | 2/28 | 250+ | Box 1 >= 600 OR Box 2 = Checked OR State Income >= 600 OR State Tax Withheld > 0 | Paper | Paper Mailing Address: Hawaii Department of Taxation PO BOX 3559 Honolulu, HI 96813-5094 or Hawaii Department of Taxation 830 Punchbowl Street, Room 126 Honolulu, HI 96813-5094 | N-196 | N-196 must be completed and mailed in, along with 1099/W-2 forms at the same time, by customer. |
| IA | Y | N - Customer must submit reconciliation form separately, if necessary (see notes) | State Specifications | 2/15 | 1+ | State Tax Withheld > 0 | Online | eFilePay DOR | VSP: If withholding | Customer must file IA VSP if there was any withholding on the 1099. Customer must remember to complete the extra "State Fields" for Iowa in the filer table in the 1099 Pro software (see Help File -> Special Cases for State Filing). This contains the Business eFile Number (BEN) that Iowa requires. |
| ID | Y | Y | State Specifications | 2/28 | 1+ | Box 1 >= 600 OR Box 2 = Checked OR State Income >= 600 OR State Tax Withheld > 0 | Online | TAP | Form 967: Only required if filing via paper. | Customer must remember to complete the extra "State Fields" for Idaho in the filer table in the 1099 Pro software (see Help File -> Special Cases for State Filing). This contains the Form 967 data that Idaho requires. |
| IL | N | N/A | State Specifications | N/A | N/A | N/A | Online | HTTPS Post Utility | IL-941: This is a quarterly return that is required to be filed along with 1099/W-2 forms when withholding. The Corprorate Suite software supports the IL-941 quarterly reporting. | Only required if requested by the state. |
| IN | Y | N | State Specifications | 1/31 | 25+ | State Tax Withheld > 0 | Online | INTIME (new) INTAX (old) | WH-3: Only required if filing via paper. | |
| KS | Y | Y - Only if no withholding | State Specifications | 1/31 | 51+ | Box 1 >= 600 OR Box 2 = Checked OR State Income >= 600 OR State Tax Withheld > 0 | Online | Customer Service Center Mailing Address (KW-3): Kansas Department of Revenue PO BOX 3506 Topeka, Kansas 66601-3506 | KW-3: Only required when withholding or if registered for withholding. | 1099 Pro Service Bureau support is probable. However, 1099 filing option is currently not working for 1099-NEC's on KS's website. Additionally, client may be required to file reconciliation form KW-3 separately. |
| KY | Y | N | State Specifications | 1/31 | 1+ | State Tax Withheld > 0 | CDROM (multiple EINs/Files on CD is acceptable) or Online Entry via K-5 form | CD Label: Tax Year / EIN / Form Types Included / Transmitting Company Name / Transmitting Company Contact (Name/Email/Phone Number) CD Mailing Address: Kentucky Department of Revenue Electronic Media Processing 501 High Street, Station 57 Frankfort, KY 40601 | 42806: 1099 Pro reports this on your behalf if utilizing our service. | |
| LA | Y | N (see notes) | 1220 | 1/31 | 50+ | Box 1 >= 1000 OR Box 2 = Checked OR State Income >= 1000 OR State Tax Withheld > 0 | Online | LaWage | L-3: | L-3 is required to be submitted, via a customer's existing account, after eFling. |
| MA | Y | Y | State Specifications | 1/31 | 50+ | Box 1 >= 600 OR Box 2 = Checked OR State Income >= 600 OR State Tax Withheld > 0 | Online | 1) Bulk File Portal (BFP) (preferred). 2) MassTaxConnect (MTC) | No | |
| MD | Y | N | State Specifications | 1/31 | 25+ | State Tax Withheld > 0 | CDROM (multiple files on a single CD is acceptable). | CD Label: Employer Name / Employer EIN / Tax Year / Form Type / Transmitter Name, Transmitter EIN, & Transmitter Contact Info Mailing Address: Revenue Administration Division ATTN: Magnetic Media Unit, Room 214 110 Carroll Street, Annapolis MD 21411-0001 | No | |
| ME | N | N/A | State Specifications | N/A | N/A | ??? | N/A | N/A | N/A | N/A |
| MI | Y | Y | State Specifications | 1/31 | 250+ | Box 1 >= 600 OR Box 2 = Checked OR State Income >= 600 OR State Tax Withheld > 0 | Online or CDROM | Michigan Treasury Online (MTO) or CD Label: Employer Name / Employer EIN / Tax Year / Form Type / Transmitter Name, Transmitter EIN, & Transmitter Contact Info CD Mailing Address: Michigan Department of Treasury Returns Processing Division Magnetic Media Lansing, MI 48930 | Form 447: If filing via CDROM | 1099 Pro Service Bureau support is probable. However, 1099 filing option won't be available, online, until early to mid January at which point 1099 Pro can officially verify that the state is supported. |
| MN | Y | N | State Specifications | 1/31 | 10+ | State Tax Withheld > 0 | Online | eServices | No | 1099 Pro Service Bureau support is probable. However, 1099 filing option won't be available, online, until early to mid January at which point 1099 Pro can officially verify that the state is supported. |
| MO | Y | Y | State Specifications | 2/28 | 250+ | Box 1 >= 1200 OR Box 2 = Checked OR State Income >= 1200 OR State Tax Withheld > 0 | FTP or CDROM | MoFTP | No | |
| MP | Y | N | State Specifications | 2/28 | 250+ | Unknown | CDROM | Unknown | Unknown | |
| MS | Y | Y | State Specifications | 2/28 | 25+ | Box 1 >= 600 OR Box 2 = Checked OR State Income >= 600 OR State Tax Withheld > 0 | Online | Taxpayer Access Point (TAP) | 89-140: Only required if filing on paper. | |
| MT | Y | Y - Only if no withholding | State Specifications | 1/31 | 250+ | All amounts | Online or Paper (if no withholding) | TransAction Portal (TAP) or Paper Mailing Address: Montana Department of Revenue PO Box 5835 Helena, MT 59604-5835 | MW-3: If withholding 1096: If filed via paper | 1099 Pro can only report for this state if there is no state tax withheld on any of the records reported. If there is state tax withheld then the customer must submit these forms directly - along with the MW-3 reconciliation form. The MW-3 form combines W-2 & 1099 information, along with deposit dates and payment amounts, which is information that 1099 Pro does not have for each customer. |
| NC | Y | N - Customer must submit reconciliation form separately (see notes) | State Specifications | 1/31 | 250+ | State Tax Withheld > 0 | Online | eNC3 | NC-3: | Customer can mail in NC-3 (on paper for Tax Year 2020 as extended by waiver) or file electronically. Important Notice - https://files.nc.gov/ncdor/documents/files/2020-10-02-Important-Notice-Withholding-2021.pdf NC-3 Form - https://files.nc.gov/ncdor/documents/files/nc3_web_1.pdf |
| ND | Y | Y | State Specifications | 1/31 | 10+ | Box 1 >= 600 OR Box 2 = Checked OR State Income >= 600 OR State Tax Withheld > 0 | Online | Taxpayer Access Point (TAP) | Form 307: Only required if filing via paper. | 307 Not Required if Filing Electronically - https://www.nd.gov/tax/faqs/articles/276-/ |
| NE | Y | N - Customer must submit reconciliation form separately | State Specifications | 1/31 | 50+ | State Tax Withheld > 0 | Online | NebFile | 941N & W-3N: Customer can submit separately. | Customer must submit 941N and then W-3N after the electronic filing, in that order. |
| NH | N | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| NJ | Y | Y - Customer must submit reconciliation form separately, if necessary (see notes) | State Specifications | 2/15 | 1+ | Box 1 >= 1000 OR Box 2 = Checked OR State Income >= 1000 OR State Tax Withheld > 0 | Online | AxWay | NJ-W3: Always required. 1099 Pro submits this on your behalf, if utilizing our service. More information on reconciliation forms: https://www.state.nj.us/treasury/taxation/njit34.shtml | 1099 Pro will submit the NJ-W3 on your behalf for any 1099-NEC tax forms filed using our service. The customer must submit an additional NJ-W3 if necessary for other forms (W-2 or other 1099) that are not covered by the 1099 Pro 1099-NEC service. NJ has confirmed that it is OK to submit multiple NJ-W3 reconciliation forms, per a single entity. |
| NM | Y | N | State Specifications | 1/31 | 25+ | State Tax Withheld > 0 | Online | TAP | RPD-41072: Annual Summary of Withholding Tax for CRS filers. RPD-41283L Annual Summary of Oil & Gas Proceeds. | New Mexico allows for optional filing of the 1099-NEC on their TAP portal as long as the filer reports the necessary information on a CRS return. |
| NV | N | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| NY | N | N/A | State Specifications | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| OH | Y | N | State Specifications | 1/31 | 250+ | State Tax Withheld > 0 | Email (PDF) - Multiple EINs/Files in one Email is OK. | Email to: IncomeStatmentsEWT@tax.state.oh.us Email Subject: "1099-NEC State Reporting: [TaxYear]-[CustID]-[FileNumber] Email Body: [Transmitter Contact Info] | IT-3 | 1099 Pro will include the IT-3 with it's submission and will use the digital signature, from the Service Bureau upload, as the customer signature. |
| OK | Y | Y | State Specifications | 1/31 for 1099-NEC | 1+ | Box 1 >= 750 OR Box 2 = Checked OR State Income >= 750 OR State Tax Withheld > 0 | Online | Taxpayer Access Point (TAP) | Form 501: Only if paper | 1099 Pro Service Bureau support is probable. However, 1099 filing option won't be available, online, until early to mid January at which point 1099 Pro can officially verify that the state is supported. |
| OR | Y | Y | State Specifications | 1/31 for 1099-NEC | 1+ | All amounts | Online | iWire | No | |
| PA | Y | N | State Specifications | 1/31 *Extended to 2/5/2021 for TY2020 (see - https://www.etides.state.pa.us/) | 10+ | Box 1 >= 600 OR Box 2 = Checked OR State Income > 0 OR State Tax Withheld > 0 | Online | eTides (online) Paper Mailing Address (Withholding - less than 10 forms): PA Department of Revenue PO BOX 280904 Harrisburg, PA 17128-0904 Paper Mailing Address (No Withholding): PA Department of Revenue Bureau of Individual Taxes PO BOX 280509 Harrisburg, PA 17128-0509 | REV-1667: If there was withholding. Customer can submit it separately, and afer, 1099 Pro uploads form data. | Pennsylvania does not accept: Reconciliation Form REV-1667 must be submitted after all data is uploaded for the filing entity. File Size Limitations |
| PR | Unknown | N | Unknown | N/A | N/A | Unknown | Unknown | Unknown | Unknown | |
| RI | Y | N | State Specifications | 1/31 | N/A | State Tax Withheld > 0 | Paper | Tax Form Mailing Address: State of Rhode Island Division of Taxation W2 Electronic Media Section One Capitol Hill Providence, RI 02908 | RI W-3: Requires W-2 & 1099 forms (together) as well quarterly withholding breakdowns and payments. | |
| SC | Y | N | State Specifications | 1/31 | 250+ | State Tax Withheld > 0 | CDROM (multiple files on a single CD is acceptable). | CD Label: SC Withholding File No: FEIN: NAME: ADDRESS: TELEPHONE: VOL:____ of ____ CD & WH-1612 Mailing Address: or SCDOR 300A Outlet Pointe Blvd. Columbia, SC 29210-5666 | WH-1612: Annual Reconciliaton Form. Can only be for one form type (i.e 1099-NEC) per WH-1612. WH-1606: Quarterly withholding reconciliation. Must be submitted separately from WH-1612 (1099 Pro cannot complete this WH-1606 form). | WH-1612 - The 1099 Pro Service Bureau will report the WH-1612 along with the CD transmission. WH-1606 - Any WH-1606 quarterly reconciliations are the responsibility of the customer. |
| SD | N | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| TN | N | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| TX | N | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| UT | Y | N - Customer must submit reconciliation form separately (see notes) | State Specifications | 1/31 | 1+ | State Tax Withheld > 0 | Online | Taxpayer Access Point (TAP) | TC-941E: | Customer must submit TC-941E separately, under their own account, to complete the filing. |
| VA | Y | N - Customer must submit reconciliation form separately (see notes) | State Specifications | 1/31 | 1+ | State Tax Withheld > 0 | Online | Web Upload | VA-6: Can be submitted separately from 1099's and must be submitted electronically. | Each 1099 series form type & W-2 form type must be submitted in seaprate files (i.e can't combine 1099-MISC, 1099-NEC, & 1099-R). |
| VI | Y | N | State Specifications | 1/31 for 1099-NEC | 100+ | Box 1 >= 600 OR Box 2 = Checked OR State Income >= 600 OR State Tax Withheld > 0 | CDROM | CD Label: Company Name / Business EIN Number / Tax Year / Type of Form(s) CD Mailing Address: Virgin Islands Bureau of Internal Revenue 4008 Estate Diamond Plot 7 B Christiansted VI 00820-4421 | ||
| VT | Y | N - Customer must submit reconciliation form separately (see notes) | State Specifications | 1/31 | 25+ (1099 +W2) | IF RCPState = VT State Withholding > 0 (Pro will do only this). IF RCPState != VT Box 1 > 0 OR Box 2 = Checked OR Box 6 > 0 OR State Withholding > 0 | Paper or Online (manual entry) | myVTax Form WHT-434 Mailing Address: Vermont Department of Taxes PO Box 547 Montpelier, VT 05601-0547 | WHT-434: Can be submitted separately from the 1099's. Vermont prefers electronic filing of the WHT-434 but it can also be submitted on paper. | 1099 Pro Service Bureau support is pending. Customer must submit the WHT-434 separately, online or via paper. |
| WA | N | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| WI | Y | Y - Customer must submit reconciliation form separately (see notes) | State Specifications | 1/31 | 10+ | Box 1 >= 600 OR Box 2 = Checked OR State Income >= 600 OR State Tax Withheld > 0 | Online | eServ | WT-7: Required if there was withholding or if you hold an active WI Withholding Account Number. See Pub 172, Page 6, Section 6 for filing details. | 1099 Pro Service Bureau support is unknown. 1099 Pro is awaiting information regarding whether or not 1099 Pro can submit the WT-7 reconciliation forms on behalf of customer. |
| WV | Y | N | State Specifications | 1/31 | 25+ | State Tax Withheld > 0 | Online | MyTaxes | IT-103: Included in C Record of eFile). Customer must complete this information on the Filer record in the 1099 Pro software. | Customer must remember to complete the extra "State Fields" for West Virginia in the filer table in the 1099 Pro software (see Help File -> Special Cases for State Filing). This contains the Form IT-103 data that Idaho requires. |
| WY | N | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
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