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  ANY INFORMATION INCLUDED BELOW A) COULD BE INCORRECT, B) COULD BE OUT OF DATE, C) IS SUBJECT TO CHANGE, D) SHOULD BE USED FOR RESEARCH PURPOSES ONLY, AND E) SHOULD BE CONSIDERED CONFIDENTIAL TO 1099 PRO CUSTOMERS ONLY.  1099 PRO SUPPORT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.

Important Notes: 

  1. Customers should purchase the 1099 Pro Enterprise Software, or Corporate Suite software, if required to report in any state that is not directly supported by the 1099 Pro Service Bureau.  The 1099 Pro Enterprise Software, or Corporate Suite software, gives you the ability to create your own state files (paper or electronic) that you can then submit directly to the state, per the requirements.
    1. This is the available option a) for states that are not supported by the Service Bureau or b) for states that you perform withholding in but are labeled "Y - Only if no withholding"
    2. 1099 Pro recommends the 1099 Pro Enterprise software for any customer with less than 20,000 records.
  2. 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.

Pricing:

  1. Price: $35 per state (per upload) + $.15 per record
    1. 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.
    2. This is in addition to the standard Service Bureau rates for federal printing, mailing, and/or eFiling.
  2. 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.
    1. 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

AKNN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
ALYY - Only if no withholdingState Specifications1/31 if SWT, 3/15 if no withholding1/31 if SWT, 3/15 if no withholding25+Must be .txtBox 1 >= 1500
OR
State Income >= 1500
OR
State Tax Withheld > 0		OnlineMyAlabamaTaxes (MAT)A-3:  If withholding)
ARYYState Specifications1/311/31250+NoneBox 1 >= 2500
OR
State Income >= 2500
OR
State Tax Withheld > 0		CDROMCD Label:
Tax Year / EIN / Form Types Included / Transmitting Company Name / Transmitting Company Contact (Name/Email/Phone Number)

CD Mailing Address:
Withholding Tax Section
PO BOX 8055
Little Rock, AR 72203		1096 (federal form) 
ASUnknownNState SpecificationsN/AN/AN/AUnknownUnknownUnknownUnknownUnknown
AZYNState SpecificationsN/A1/311+NoneState Tax Withheld > 0CDROMCDROM Label:
Employer Name / Employer EIN / Tax Year / Form Type / Transmitter Name & Contact Info / Email Address that will send password

CD Mailing Address:
Arizona Department of Revenue, PO BOX 29009, Phoenix, AZ 85038-9009

Email Password:
Subject = "Form 1099 - CDROM Label Info"
Address:  edialibrarian@azdor.gov		Yes.  Must be filed electronically as well or included with the CDROM in one single filing.

A1-R:  Required if the filer is a quarterly filer for withholding.

A1-APR:  Required if the filer is an annual filer for withhodling.

Note:  There is no easy way for 1099 Pro to know which form the customer needs.
CAYY (see notes)State Specifications1/31 for 1099-MISC, 2/28 for all others1/31 for 1099-MISC Box 7, 3/31 for all others250+Only accept .txt or .zipBox 1 >= 600
OR
State Income >= 600
OR
State Tax Withheld > 0		OnlineFranchise Tax Board (FTB) via SWIFTNoCA 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.
COYY - Customer must submit reconciliation form separately, if necessary (see notes)State Specifications1/311/31250+NoneState Tax Withheld > 0OnlineRevenueOnlineDR1106 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.
CTYY - Only if no withholdingState Specifications1/311/31 (1099-K due 30 days after IRS filing)25+NoneAll amountsOnlineThird 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).
DCYY - Pending Site (see notes)State Specifications1/311/3125+.txt or .zip (200MB max, 5 files max)Box 1 >= 600
OR
State Income >= 600
OR
State Tax Withheld > 0		OnlineMyTaxNo1099 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.
DEY (see notes)Y - Customer must submit reconciliation form separately (see notes)State Specifications1/31 for 1099-NEC, 2/28 for all others1/31 for 1099-NEC, 3/31 for all others250+NoneAll amountsOnlineDOR Web

Reconciliation Form Mailing Address:
State of Delaware
Division of Revenue
P.O. Box 830
Wilmington, DE 19899		DE W-3:  If withholding

IRS Form 4804:  If no withholding, submit on paper for each EIN.		Customer must mail in the proper reconciliation form, DE W-3 or Form 4804, after the filing is complete and before the reporting deadline.
FLNN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
GAYPending (see notes)State Specifications1/31 1099-NEC, 2/28 for all others1/31 1099-NEC, 2/28 for all others250+NoneState Tax Withheld > 0OnlineGeorgia Tax Center (GTC)G-1003:  All information on the form is supported except it may need to include ALL 1099/W-2 forms).

https://dor.georgia.gov/g-1003-withholding-income-statement-return		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).
GUYNState Specifications1/31 for 1099-NEC, 2/28 for all others2/28250+NoneBox 1 >= 600
OR
State Income >= 600
OR
State Tax Withheld > 0		OnlineGuamTax

HIYN (see notes)State Specifications2/282/28250+NoneBox 1 >= 600
OR
State Income >= 600
OR
State Tax Withheld > 0		PaperPaper Mailing Address:N-196N-196 must be completed and mailed in, along with 1099/W-2 forms at the same time, by customer.
IAYY - Customer must submit reconciliation form separately, if necessary (see notes)State SpecificationsN/A2/151+IAIR-12345678-201801201830.txt (Control# equals file creation date and time. This example depicts January 20, 2018 6:30p.m.)State Tax Withheld > 0OnlineeFilePay DORVSP:  If withholding - https://tax.iowa.gov/who-needs-file-iowa-verified-summary-payments-vsp)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.
IDYY (see notes)State SpecificationsN/A2/281+NoneBox 1 >= 600
OR
State Income >= 600
OR
State Tax Withheld > 0		OnlineTAPForm 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.
ILNN/AState SpecificationsN/AN/AN/AN/AN/AOnlineHTTPS Post UtilityN/AOnly required if requested by the state.
INYNState Specifications1/311/3125+NoneState Tax Withheld > 0OnlineINTIME (new)

INTAX (old)		WH-3:  Only required if filing via paper.
KSYPendingState Specifications1/311/3151+NoneBox 1 >= 600
OR
State Income >= 600
OR
State Tax Withheld > 0		OnlineCustomer Service Center

Mailing Address (KW-3):
Kansas Department of Revenue
PO BOX 3506
Topeka, Kansas 66601-3506		KW-3: (need more info on when required and how to submit)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.
KYYYState Specifications1/311/311+NoneState Tax Withheld > 0CDROM

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 (no extra information required to complete form)
LAYN (see notes)12201/311/3150+NoneBox 1 >= 1000
OR
State Income >= 1000
OR
State Tax Withheld > 0		OnlineLaWageL-3:  https://esweb.revenue.louisiana.gov/LaWage/Instructions.aspx#l3)L-3 is required to be submitted, via a customer's existing account, after eFling.
MAYYState Specifications1/31 for 1099-NEC, 2/28 for all others1/31 for 1099-NEC, 3/31 for all others50+NoneBox 1 >= 600
OR
State Income >= 600
OR
State Tax Withheld > 0		Online1)  Bulk File Portal (BFP) (preferred).

2)  MassTaxConnect (MTC)		No
MDYYState Specifications1/311/3125+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.State Tax Withheld > 0CDROMCD 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
MENN/AState SpecificationsN/AN/AN/AN/AN/AN/AN/AN/AN/A
MIYY - Pending Site (see notes)State Specifications1/311/31250+NoneBox 1 >= 600
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 (all fields can be determined from the data at hand).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.
MNYY - Pending Site (see notes)State Specifications1/311/3110+NoneState Tax Withheld > 0OnlineeServicesNo1099 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.
MOYYState SpecificationsUnknown2/28250+Any name is acceptable nowBox 1 >= 1200
OR
State Income >= 1200
OR
State Tax Withheld > 0		FTP

or

CDROM		MoFTPNo
MPYNState Specifications2/282/28250+NoneUnknownCDROMUnknownUnknown
MSYYState Specifications2/282/2825+NoneBox 1 >= 600
OR
State Income >= 600
OR
State Tax Withheld > 0		OnlineTaxpayer Access Point (TAP)No
MTYY - Only if no withholdingState Specifications1/311/31 1099-NEC or SWT, 3/31 for non SWT250+NoneAll amountsOnline

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.
NCYY - Customer must submit reconciliation form separately (see notes)State Specifications1/311/31 for all forms, 3/31 for 1099-K250+The file name must be “IRSTAX” for 1099 data.  IRSTAX_01, IRSTAX_02… for multiple submissions.  Lowercase .txt extensionState Tax Withheld > 0OnlineeNC3NC-3Customer 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
NDYYState Specifications1/311/3110+NoneBox 1 >= 600
OR
State Income >= 600
OR
State Tax Withheld > 0		OnlineTaxpayer 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-/
NEYY - Customer must submit reconciliation form separately (see notes)State Specifications1/311/3150+NoneState Tax Withheld > 0OnlineNebFile941N & W-3N:  Customer can submit separately.Customer must submit 941N and then W-3N after the electronic filing, in that order.
NHNN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
NJYPending - Customer must submit reconciliation form separately (see notes)State SpecificationsN/A2/151+Filename must start with "NJ1099" for Axway submissions.Box 1 >= 1000
OR
State Income >= 1000
OR
State Tax Withheld > 0		OnlineAxWayNJ-W3:  Always required

NJ-W3-G:  Required if gambling winnings are included.

NJ-W3-UNC:  Required if unregistered, unincorporated, contractors are included.

Customers can submit here - https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?processType=RETURN		1099 Pro support is probable.  The chief concern is whether or not the NJ-W3 & NJ-W3UNC need to be submitted under the same account.  NJ-W3 and associated reconciliation forms can be submitted after the original 1099-NEC filing.
NMUnknownPendingState SpecificationsUnknown2/2825+NoneState Tax Withheld > 0


1099 Pro support is unknown.  New Mexico has not yet release Tax Year 2020 specifications and guidelines.
NVNN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
NYNN/AState SpecificationsN/AN/AN/AN/AN/AN/AN/AN/AN/A
OHYYState Specifications1/311/31250+NoneState Tax Withheld > 0Email (PDF)Email to:  IncomeStatmentsEWT@tax.state.oh.us

Email Subject:  "1099-NEC State Reporting: [TaxYear]-[CustID]-[FileNumber]

Email Body:  [Transmitter Contact Info]		IT-31099 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.
OKYY - Pending Site (see notes)State SpecificationsN/A1/31 for 1099-NEC, 3/31 for all others1+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
State Income >= 750
OR
State Tax Withheld > 0		OnlineTaxpayer Access Point (TAP)No1099 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.
ORYYState SpecificationsN/A1/31 for 1099-NEC, 3/31 for all others1+NoneAll amountsOnlineiWireNo
PAYNState Specifications1/311/31250+.csv extensionBox 1 >= 600
OR
State Income > 0
OR
State Tax Withheld > 0		OnlineeTidesREV-1667:  If there was withholding.  Customer can submit it separately, and afer, 1099 Pro uploads form data.Pennsylvania does not accept:
  1. Multiple records, for the same TIN, under the same EIN (even if there are different account numbers).  These records must be combined into one record before submitting.
  2. Blank TINs (missing) or all Zero TINs
  3. Missing First Name or Last Name if the Recipient is a SSN
  4. Missing Address Line 1 (Delivery Street)

Reconciliation Form REV-1667 must be submitted after all data is uploaded for the filing entity.
RIYNState Specifications1/31N/AN/AN/AState Tax Withheld > 0PaperTax Form Mailing Address(?):
State of Rhode Island
Division of Taxation
W2 Electronic Media Section
One Capitol Hill
Providence, RI 02908

Form RI W-3 Mailing Address:
Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908		RI W-3: Requires W-2 & 1099 forms (together) as well quarterly withholding breakdowns and payments.
SCYYState Specifications1/311/31250+SC1099_XX.txt, XX - last 2 digits of tax yearState Tax Withheld > 0CDROMCD Label:
SC Withholding File No:
FEIN:
NAME:
ADDRESS:
TELEPHONE:
VOL:____ of ____

CD & WH-1612 Mailing Address:
SCDOR
PO Box 125
Columbia, SC 29214-0885		WH-1612:  Annual Recononciliaton 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.
SDNN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
TNNN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
TXNN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
UTYY - Customer must submit reconciliation form separately (see notes)State SpecificationsN/A1/311+Must be lower case ."txt" extensionState Tax Withheld > 0OnlineTaxpayer Access Point (TAP)TC-941ECustomer must submit TC-941E separately, under their own account, to complete the filing.
VAYY - Customer must submit reconciliation form separately (see notes)State SpecificationsN/A1/311+Recommended (not required) to name the 1099-R file “1099R REPORT” & 1099MISC file to "1099MISC REPORT"State Tax Withheld > 0OnlineWeb UploadVA-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).
VIYNState Specifications1/31 for 1099-NEC, 3/31 for all others1/31 for 1099-NEC, 3/31 for all others100+N/ABox 1 >= 600
OR
State Income >= 600
OR
State Tax Withheld > 0		CDROMCD 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

VTYPending - Customer must submit reconciliation form separately (see notes)State Specifications1/311/3125+ (1099 +W2)NoneIF RCPState = VT
State Withholding > 0 (Pro will do only this).

IF RCPState != VT
Box 1 > 0
or
Box 6 > 0
or
State Withholding > 0		Paper

or

Online (manual entry)		myVTaxWHT-434:   Includes W-2 & 1099 information (1099 Pro cannot submit on behalf of customer).1099 Pro Service Bureau support is unknown.  1099 Pro is awaiting information regarding whether or not 1099 Pro can submit the  WHT-434 reconciliation form on behalf of the customer as well as if it needs to include W-2 information as well as 1099 information.
WANN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
WIYPending - Customer must submit reconciliation form separately (see notes)State Specifications1/311/3110+NoneBox 1 >= 600
OR
State Income >= 600
OR
State Tax Withheld > 0		OnlineeServWT-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.
WVYYState Specifications1/311/3125+1099report.txt (only required when submitting via CD - verified via email)State Tax Withheld > 0OnlineMyTaxesIT-103:  Included in C Recordo of eFile).  Customer must complete this information on the Filer record.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.
WYNN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/A