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DISCLAIMER: 1099 PRO 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 ANY INFORMATION INCLUDED BELOW A) COULD BE INCORRECT, B) COULD BE OUT OF DATE, C) IS SUBJECT TO CHANGE, D) SHOULD BE USED FOR RESEARCH PURPOSES ONLY, AND E) SHOULD BE CONSIDERED CONFIDENTIAL TO 1099 PRO CUSTOMERS ONLY. 1099 PRO SUPPORT PERSONNEL CANNOT PROVIDE ANY FURTHER INFORMATION ON THE SUBJECT.
FOR TAX YEAR 2021, Form 1099-NEC will participate in the Combined Federal State Filing Program (CF/SF). Through CF/SF, the IRS electronically files original and corrected information returns to participating states for approved filers.
For the many states who implemented their own NEC filing mandates in Tax Year 2020 (reportable in 2021), there is speculation that state direct filing may be required IN ADDITION to a state's CF/SF participation. Why? State direct filing gives states greater control of NEC data than CF/SF and is a critical tool in combatting tax fraud.
1099 Pro is actively monitoring state filing requirements for the upcoming tax season. We encourage you to bookmark this page and check back regularly. Customers should be prepared to submit NEC state filings to all states, as required.
IMPORTANT NOTES (TAX YEAR 2020):
- Service Bureau, State Reporting Add-On
- The 1099 Pro Service Bureau is providing an add-on option where the Service Bureau can perform state direct reporting on your behalf. Reporting consists of:
- 1099-NEC Originals for Tax Year 2020.
- Corrections, or other form types, are not supported.
- The add-on option is all or nothing (per each upload). 1099 Pro cannot pick & choose individual states at this time.
- Reporting will be provided only for supported states, as listed in the "Supported by 1099 Pro Service Bureau" column 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, KY, MA, MI, MD, MN, MO, MS, ND, OH OK, OR, SC, WV 16 Supported, Requires Customer to Submit Reconciliation Form - AZ, CO, DC, DE, GA, IA, NC, NE, NJ, UT, VA, VT, WI 13 Supported, As Long as No Withholding - AL, CT, KS, MT 4 Not Supported - AS, GU, HI, IN, LA, MP, NM, PA, PR, RI, VI 11 Reporting Not Required - AK, FL, IL, ME, NH, NV, NY, SD, TN, TX, WA, WY 12
- 1099-NEC Originals for Tax Year 2020.
- The 1099 Pro Service Bureau is providing an add-on option where the Service Bureau can perform state direct reporting on your behalf. Reporting consists of:
- What To Do if the State is Not Supported by the Service Bureau
- First, check to see if you have any tax records for the unsupported states AND whether or not those records exceed the reporting threshold for those states. If you don't, then you do not have a reporting requirement in those states!
- If you do have tax records that are in unsupported states and that exceed the state reporting thresholds then consider purchasing, or upgrading to, the 1099 Pro Enterprise Software, or Corporate Suite software.
- The 1099 Pro Enterprise Software, and Corporate Suite software, both provide the ability to create your own state files (paper or electronic) that you can then submit directly to the state, per the requirements.
- This is the available option for reporting to:
- States that are not supported by the Service Bureau
- States that you perform withholding in but are labeled "Y - Only if no withholding"
- 1099 Pro recommends the 1099 Pro Enterprise software for any customer with less than 20,000 records.
- The Enterprise software will require a separate installation and setup. Data cannot be transferred directly from the 1099 Pro Professional software.
- This is the available option for reporting to:
- The 1099 Pro Enterprise Software, and Corporate Suite software, both provide the ability to create your own state files (paper or electronic) that you can then submit directly to the state, per the requirements.
- 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 1099 Pro Service Bureau column.
- These states require you to take additional action, outside of your Service Bureau submission, to complete the state reporting process.
- These notes are valid regardless of whether you use the 1099 Pro Service Bureau or opt for creating your own state files for direct reporting.
PRICING:
- Price: $35 per state (per upload) + $.15 per record + $5/filer (1st filer free)
- Only states, and records, that 1099 Pro actually reports are included in the price. 1099 Pro does not report records that are not required per state thresholds.
- This is in addition to the standard Service Bureau rates for federal printing, mailing, and/or eFiling.
- Example: You have 1,000 1099-NEC tax forms in 10 states. Only 5 states are actually reportable and only 500 records meet the reporting thresholds for those states.
- State Reporting Add-On Cost = 5 States * $35/state + 500 records * $.15/record = $250
STATE | 1099-NEC REQUIRED | SUPPORTED BY 1099 PRO SERVICE BUREAU | STATE LINKS | PAPER DEADLINE | EFILE DEADLINE | EFILE CUTOFF | NAMING CONVENTION | 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 | N/A | N/A |
AL | Y | Y - Only if no withholding | State Specifications | 1/31 if SWT, 3/15 if no withholding | 1/31 if SWT, 3/15 if no withholding | 25+ | Must be .txt | Box 1 >= 1500 OR Box 7 (State Income) >= 1500 OR Box 5 (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 | 1/31 | 250+ | None | Box 1 >= 2500 OR Box 7 (State Income) >= 2500 OR Box 5 (State Tax Withheld) > 0 | CDROM (multiple files on a single CD is acceptable). | CD Label: or DFA Withholding Division 1816 7th St. Little Rock, AR 72203 | 1096 (federal form) | |
AS | Unknown | N | State Specifications | N/A | N/A | N/A | Unknown | Unknown | Unknown | Unknown | Unknown | |
AZ | Y | Y - Customer must submit reconciliation form separately (see notes) | State Specifications | N/A | 1/31 | 1+ | None | Box 5 (State Tax Withheld) > 0 | CDROM (multiple files on a single CD is acceptable). | 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 | 2/28 | 3/31 | 250+ | Only accept .txt or .zip | Box 1 >= 600 OR Box 7 (State Income) >= 600 OR Box 5 (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 | Y - Customer must submit reconciliation form separately, if necessary (see notes) | State Specifications | 1/31 | 1/31 | 250+ | None | Box 5 (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. |
CT | Y | Y - Only if no withholding | State Specifications | 1/31 | 1/31 (1099-K due 30 days after IRS filing) | 25+ | None | 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). 1099-NEC must be submitted by itself (no other form types). |
DC | Y | Y - Customer must submit reconciliation form separately, if necessary | State Specifications | 1/31 | 1/31 | 25+ | .txt or .zip (200MB max, 5 files max) | Box 1 >= 600 OR Box 7 (State Income) >= 600 OR Box 5 (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 for 1099-NEC, 2/28 for all others | 1/31 for 1099-NEC, 3/31 for all others | 250+ | None | 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 | N/A | N/A |
GA | Y | Y - Customer must submit reconciliation form separately | State Specifications | 1/31 1099-NEC, 2/28 for all others | 1/31 1099-NEC, 2/28 for all others | 250+ | None | Box 5 (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). You cannot mix the annual reports with any other filing method. |
GU | Y | N | State Specifications | 1/31 for 1099-NEC, 2/28 for all others | 2/28 | 250+ | None | Box 1 >= 600 OR Box 7 (State Income) >= 600 OR Box 5 (State Tax Withheld) > 0 | Online | GuamTax | ||
HI | Y | N (see notes) | State Specifications | 2/28 | 2/28 | 250+ | None | Box 1 >= 600 OR Box 7 (State Income) >= 600 OR Box 5 (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 | Y - Customer must submit reconciliation form separately, if necessary (see notes) | State Specifications | N/A | 2/15 | 1+ | IAIR-12345678-201801201830.txt (Control# equals file creation date and time. This example depicts January 20, 2018 6:30p.m.) | Box 5 (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 | N/A | 2/28 | 1+ | None | Box 1 >= 600 OR Box 7 (State Income) >= 600 OR Box 5 (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 | 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 | 1/31 | 25+ | None | Box 5 (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 | 1/31 | 51+ | None | Box 1 >= 600 OR Box 7 (State Income) >= 600 OR Box 5 (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. | Client may be required to file reconciliation form KW-3 separately. |
KY | Y | Y | State Specifications | 1/31 | 1/31 | 1+ | None | Box 5 (State Tax Withheld) > 0 | CDROM (multiple EINs/Files on one 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 | 1/31 | 50+ | None | Box 1 >= 1000 OR Box 7 (State Income) >= 1000 OR Box 5 (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 for 1099-NEC, 2/28 for all others | 1/31 for 1099-NEC, 3/31 for all others | 50+ | None | Box 1 >= 600 OR Box 7 (State Income) >= 600 OR Box 5 (State Tax Withheld) > 0 | Online | 1) Bulk File Portal (BFP) (preferred). 2) MassTaxConnect (MTC) | No | |
MD | Y | Y | State Specifications | 1/31 | 1/31 | 25+ | The file name must be “IRSTAX” for 1099 data. Do not add an extension (e.g., “.dat”, “.bak”). If you want to send multiple files on 1 disk you can name them '1099TAX1', '1099TAX2', etc. | Box 5 (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 | N/A | N/A | N/A |
MI | Y | Y | State Specifications | 1/31 | 1/31 | 250+ | None | Box 1 >= 600 OR Box 7 (State Income) >= 600 OR Box 5 (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 | |
MN | Y | Y | State Specifications | 1/31 | 1/31 | 10+ | None | Box 5 (State Tax Withheld) > 0 | Online | eServices | No | |
MO | Y | Y | State Specifications | Unknown | 2/28 | 250+ | Any name is acceptable now | Box 1 >= 1200 OR Box 7 (State Income) >= 1200 OR Box 5 (State Tax Withheld) > 0 | FTP or CDROM | MoFTP | No | |
MP | Y | N | State Specifications | 2/28 | 2/28 | 250+ | None | Unknown | CDROM | Unknown | Unknown | |
MS | Y | Y | State Specifications | 2/28 | 2/28 | 25+ | None | Box 1 >= 600 OR Box 7 (State Income) >= 600 OR Box 5 (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 | 1/31 1099-NEC or SWT, 3/31 for non SWT | 250+ | None | 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 | Y - Customer must submit reconciliation form separately (see notes) | State Specifications | 1/31 | 1/31 for all forms, 3/31 for 1099-K | 250+ | The file name must be “IRSTAX” for 1099 data. IRSTAX_01, IRSTAX_02… for multiple submissions. Lowercase .txt extension | Box 5 (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 | 1/31 | 10+ | None | Box 1 >= 600 OR Box 7 (State Income) >= 600 OR Box 5 (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 | Y - Customer must submit reconciliation form separately | State Specifications | 1/31 | 1/31 | 50+ | None | Box 5 (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 | N/A | N/A |
NJ | Y | Y - Customer must submit reconciliation form separately, if necessary (see notes) | State Specifications | N/A | 2/15 | 1+ | Filename must start with "NJ1099" for Axway submissions. | Box 1 >= 1000 OR Box 7 (State Income) >= 1000 OR Box 5 (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 | N/A | 1/31 | 25+ | None | Box 5 (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 (not required) 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 | N/A | N/A |
NY | N | N/A | State Specifications | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
OH | Y | Y | State Specifications | 1/31 | 1/31 | 250+ | None | Box 5 (State Tax Withheld) > 0 | Email (PDF) - Multiple Files/EINs per email are acceptable. | 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 | N/A | 1/31 for 1099-NEC, 3/31 for all others | 1+ | 1099MISC_001_2016_999999999.txt (1099MISC = Type of 1099, 001 = file sequence number, 2016 = Tax Year, 999999999 = Transmitter FEIN). 200MB file size max | Box 1 >= 750 OR Box 7 (State Income) >= 750 OR Box 5 (State Tax Withheld) > 0 | Online | Taxpayer Access Point (TAP) | Form 501: Only if paper | |
OR | Y | Y | State Specifications | N/A | 1/31 for 1099-NEC, 3/31 for all others | 1+ | None | All amounts | Online | iWire | No | |
PA | Y | N | State Specifications | 1/31 | 1/31 *Extended to 2/5/2021 for TY2020 (see - https://www.etides.state.pa.us/) | 10+ | .csv extension | Box 1 >= 600 OR Box 7 (State Income) > 0 OR Box 5 (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/after uploading tax form data. | Pennsylvania does not accept:
Reconciliation Form REV-1667 must be submitted after all data is uploaded for the filing entity. |
PR | Unknown | N | Unknown | N/A | N/A | N/A | Unknown | Unknown | Unknown | Unknown | Unknown | |
RI | Y | N | State Specifications | 1/31 | N/A | N/A | N/A | Box 5 (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 | Y | State Specifications | 1/31 | 1/31 | 250+ | SC1099_XX.txt, XX - last 2 digits of tax year | Box 5 (State Tax Withheld) > 0 | CDROM (multiple files on a single CD is acceptable). | CD Label: 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 | N/A | N/A |
TN | N | N/A | N/A | 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 | N/A | N/A |
UT | Y | Y - Customer must submit reconciliation form separately (see notes) | State Specifications | N/A | 1/31 | 1+ | Must be lower case ."txt" extension | Box 5 (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 | Y - Customer must submit reconciliation form separately (see notes) | State Specifications | N/A | 1/31 | 1+ | Recommended (not required) to name the 1099-R file “1099R REPORT” & 1099MISC file to "1099MISC REPORT" | Box 5 (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, 3/31 for all others | 1/31 for 1099-NEC, 3/31 for all others | 100+ | N/A | Box 1 >= 600 OR Box 7 (State Income) >= 600 OR Box 5 (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 | Y - Customer must submit reconciliation form separately (see notes) | State Specifications | 1/31 | 1/31 | 25+ (1099 +W2) | None | IF RCPState = VT Box 5 (State Tax Withheld) > 0 (Pro will do only this). IF RCPState != VT Box 1 > 0 or Box 7 (State Income) > 0 or Box 5 (State Tax Withheld) > 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. | 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 | N/A | N/A |
WI | Y | Y - Customer must submit reconciliation form separately (see notes) | State Specifications | 1/31 | 1/31 | 10+ | None | Box 1 >= 600 OR Box 7 (State Income) >= 600 OR Box 5 (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. | |
WV | Y | Y | State Specifications | 1/31 | 1/31 | 25+ | 1099report.txt (only required when submitting via CD - verified via email) | Box 5 (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 | N/A | N/A |