This IRS service transmits state withholding information to participating states and is only available with some 1099 forms. Review the requirements below to see if your forms qualify. Always check with the state to confirm its participation in the program for the tax year. Additional forms or reporting may be needed by the state.
Participating CF/SF States: Alabama, Arizona, Arkansas, California, Connecticut, Delaware, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Michigan, Minnesota, Mississippi, New Mexico, North Dakota, Oklahoma, South Carolina, Wisconsin
Direct-to-State:
1099-NEC & 1099-MISC: Colorado, Georgia*, Maryland, Massachusetts, New Jersey*, Oklahoma, Oregon, Wisconsin
W-2: Colorado, Illinois, Georgia, Maryland, Massachusetts, New Jersey, Oklahoma, Oregon, Wisconsin
*additional forms may be required, see below for more information
Alabama
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | Any Amount | Yes | Yes | Direct to State | no | Yes (Form A-3) |
1099-NEC | ≥ $1,500 | No | Yes | CF/SF Program | yes | No |
1099-NEC | < $1,500 | No | No | CF/SF Program | yes | No |
1099-MISC | Any Amount | Yes | Yes | Direct to State | no | Yes (Form A-3) |
1099-MISC | ≥ $1,500 | No | Yes | Direct to State | no | No |
1099-MISC | < $1,500 | No | No | CF/SF Program | yes | No |
1099-DIV | Any Amount | Yes | Yes | Direct to State | no | Yes (Form A-3) |
1099-DIV | ≥ $1,500 | No | Yes | Direct to State | no | No |
1099-DIV | < $1,500 | No | No | CF/SF Program | yes | No |
1099-INT | Any Amount | Yes | Yes | Direct to State | no | Yes (Form A-3) |
1099-INT | ≥ $1,500 | No | Yes | Direct to State | no | No |
1099-INT | < $1,500 | No | No | CF/SF Program | yes | No |
1099-R | Any Amount | Yes | Yes | Direct to State | no | Yes (Form A-3) |
1099-R | ≥ $1,500 | No | Yes | Direct to State | no | No |
1099-R | < $1,500 | No | No | CF/SF Program | yes | No |
Alaska
No state tax
Arizona
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | Any Amount | Yes | Yes | Direct to state | no | Yes (Form A1-R or A1-APR) |
1099-NEC | Any Amount | No | No | CF/SF Program | yes | No |
1099-MISC | Any Amount | Yes | Yes | Direct to State | no | Yes (Form A1-R or A1-APR) |
1099-MISC | Any Amount | No | No | CF/SF Program | yes | No |
1099-INT | Any Amount | Yes | Yes | Direct to State | no | Yes (Form A1-R or A1-APR) |
1099-INT | Any Amount | No | No | CF/SF Program | yes | No |
1099-DIV | Any Amount | Yes | Yes | Direct to State | no | Yes (Form A1-R or A1-APR) |
1099-DIV | Any Amount | No | No | CF/SF Program | yes | No |
1099-R | Any Amount | Yes | Yes | Direct to State | no | Yes (Form A1-R or A1-APR) |
1099-R | Any Amount | No | No | CF/SF Program | yes | No |
Arkansas
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | Any Amount | Yes | Yes | CF/SF Program | yes | No |
1099-NEC | ≥ $2,500 | No | Yes | CF/SF Program | yes | No |
1099-NEC | < $2,500 | No | No | CF/SF Program | yes | No |
1099-MISC | Any Amount | Yes | Yes | CF/SF Program | yes | No |
1099-MISC | ≥ $2,500 | No | Yes | CF/SF Program | yes | No |
1099-MISC | < $2,500 | No | No | CF/SF Program | yes | No |
1099-INT | Any Amount | Yes | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $100 | No | Yes | CF/SF Program | yes | No |
1099-INT | < $100 | No | No | CF/SF Program | yes | No |
1099-DIV | Any Amount | Yes | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $100 | No | Yes | CF/SF Program | yes | No |
1099-DIV | < $100 | No | No | CF/SF Program | yes | No |
1099-R | Any Amount | Yes | Yes | CF/SF Program | yes | No |
1099-R | ≥ $2,500 | No | Yes | CF/SF Program | yes | No |
1099-R | < $2,500 | No | No | CF/SF Program | yes | No |
California
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes or No | Yes | CF/SF Program | yes | No |
1099-MISC | ≥ $600 | Yes or No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes or No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 ($600 for liquidations) | Yes or No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes or No | Yes | CF/SF Program | yes | No |
Colorado
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
W-2 | Any Amount | Yes/No | Yes | Direct to State | Yes | Yes (form DR 1106) |
1099-NEC | Any Amount | Yes | Yes | Direct to State | yes, but no additional forms | Yes (Form DR 1106) |
1099-NEC | ≥ $600 | No | Yes | Direct to State | yes, but no additional forms | No |
1099-MISC | Any Amount | Yes | Yes | Direct to State | yes, but no additional forms | Yes (Form DR 1106) |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | Any Amount | Yes | Yes | Direct to State | no | Yes (Form DR 1106) |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | Any Amount | Yes | Yes | Direct to State | no | Yes (Form DR 1106) |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | Any Amount | Yes | Yes | Direct to State | no | Yes (Form DR 1106) |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
Connecticut
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | Any Amount | Yes | Yes | Direct to State | no | Yes (Form CT-1096) |
1099-NEC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-MISC | Any Amount | Yes | Yes | Direct to State | no | Yes (Form CT-1096) |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | Any Amount | Yes | Yes | Direct to State | no | Yes (Form CT-1096) |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | Any Amount | Yes | Yes | Direct to State | no | Yes (Form CT-1096) |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | Any Amount | Yes | Yes | Direct to State | no | Yes (Form CT-1096) |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
Delaware
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | Any Amount | Yes | Yes | Direct to State | no | Yes (Form WTH-REC) |
1099-NEC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-MISC | Any Amount | Yes | Yes | Direct to State | no | Yes (Form WTH-REC) |
1099-MISC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-INT | Any Amount | Yes | No | N/A | N/A | No |
1099-INT | ≥ $10 | No | No | N/A | N/A | No |
1099-DIV | Any Amount | Yes | No | N/A | N/A | No |
1099-DIV | ≥ $10 | No | No | N/A | N/A | No |
1099-R | Any Amount | Yes | Yes | Direct to State | no | Yes (Form WTH-REC) |
1099-R | ≥ $10 | No | Yes | Direct to State | no | No |
District of Columbia
See state department of revenue for requirements
Georgia
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
W-2 | Any Amount | Yes/No | Yes | Direct to State | yes | Yes (Form G-1003) |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | yes | Yes (Form G-1003) |
1099-NEC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | yes | Yes (Form G-1003) |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form G-1003) |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form G-1003) |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form G-1003) |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
Hawaii
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes or No | Yes | CF/SF Program | yes, but no additional forms | Yes (Form N-196) |
1099-MISC | ≥ $600 | Yes or No | Yes | CF/SF Program | yes, but no additional forms | Yes (Form N-196) |
1099-INT | ≥ $10 | Yes or No | Yes | CF/SF Program | yes, but no additional forms | Yes (Form N-196) |
1099-DIV | ≥ $10 | Yes or No | Yes | CF/SF Program | yes, but no additional forms | Yes (Form N-196) |
1099-R | ≥ $10 | Yes or No | Yes | CF/SF Program | yes, but no additional forms | Yes (Form N-196) |
Idaho
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form 967) |
1099-NEC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form 967) |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form 967) |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form 967) |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form 967) |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
Illinois
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
W-2 | Any Amount | Yes or No | Yes | Direct to State | yes | No |
1099-NEC | ≥ $600 | Yes or No | Yes | Direct to State | no | No |
1099-MISC | ≥ $600 | Yes or No | Yes | Direct to State | no | No |
1099-INT | ≥ $10 | Yes or No | Yes | Direct to State | no | No |
1099-DIV | ≥ $10 | Yes or No | Yes | Direct to State | no | No |
1099-R | ≥ $10 | Yes or No | Yes | Direct to State | no | No |
Indiana
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form WH-3) |
1099-NEC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form WH-3) |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WH-3) |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WH-3) |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WH-3) |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
Iowa
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | No |
1099-NEC | ≥ $600 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | No |
1099-MISC | ≥ $600 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-INT | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-DIV | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-R | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
Kansas
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form KW-3) |
1099-NEC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form KW-3) |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form KW-3) |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form KW-3) |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form KW-3) |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
Kentucky
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form 42A806) |
1099-NEC | ≥ $600 | No | No | N/A | N/A | N/A |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form 42A806) |
1099-MISC | ≥ $600 | No | No | N/A | N/A | N/A |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form 42A806) |
1099-INT | ≥ $10 | No | No | N/A | N/A | N/A |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form 42A806) |
1099-DIV | ≥ $10 | No | No | N/A | N/A | N/A |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form 42A806) |
1099-R | ≥ $10 | No | No | N/A | N/A | N/A |
Louisiana
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 for services provided in Louisiana or by Louisiana residents | Yes | Yes | Direct to State | no | Yes (Form L-3) |
1099-NEC | ≥ $600 for services provided in Louisiana or by Louisiana residents | No | Yes | CF/SF Program | yes | No |
1099-MISC | ≥ $1,000 for rents or royalties paid to non-residents for Louisiana properties | Yes | Yes | Direct to State | no | Yes (Form L-3) |
1099-MISC | ≥ $1,000 for rents or royalties paid to non-residents for Louisiana properties | No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form L-3) |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form L-3) |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form L-3) |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
Maine
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form W-3ME) |
1099-NEC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form W-3ME) |
1099-MISC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form W-3ME) |
1099-INT | ≥ $10 | No | Yes | Direct to State | no | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form W-3ME) |
1099-DIV | ≥ $10 | No | Yes | Direct to State | no | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form W-3ME) |
1099-R | ≥ $10 | No | Yes | Direct to State | no | No |
Maryland
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
W-2 | Any Amount | Yes or No | Yes | Direct to State | yes | Yes (Form MW508) |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | yes | Yes (Form MW508) |
1099-NEC | ≥ $600 | No | No | N/A | N/A | N/A |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | yes | Yes (Form MW508) |
1099-MISC | ≥ $600 | No | No | N/A | N/A | N/A |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | yes | Yes (Form MW508) |
1099-INT | ≥ $10 | No | No | N/A | N/A | N/A |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form MW508) |
1099-DIV | ≥ $10 | No | No | N/A | N/A | N/A |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form MW508) |
1099-R | ≥ $10 | No | Yes | Direct to State | no | No |
Massachusetts
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
W-2 | Any Amount | Yes or No | Yes | Direct to State | yes | No |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | yes | No |
1099-NEC | ≥ $600 | No | Yes | Direct to State | yes | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | yes | No |
1099-MISC | ≥ $600 | No | Yes | Direct to State | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-INT | ≥ $10 | No | Yes | Direct to State | no | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-DIV | ≥ $10 | No | Yes | Direct to State | no | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-R | ≥ $10 | No | Yes | Direct to State | no | No |
Michigan
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form 5081) |
1099-NEC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form 5081) |
1099-MISC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-INT | ≥ $10 | Yes | Yes | CF/SF Program | yes, but no additional forms | Yes (Form 5081) |
1099-INT | ≥ $10 | No | No | N/A | N/A | N/A |
1099-DIV | ≥ $10 | Yes | Yes | CF/SF Program | yes, but no additional forms | Yes (Form 5081) |
1099-DIV | ≥ $10 | No | No | N/A | N/A | N/A |
1099-R | ≥ $10 | Yes | Yes | CF/SF Program | yes, but no additional forms | Yes (Form 5081) |
1099-R | ≥ $10 | No | No | N/A | N/A | N/A |
Minnesota
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | No |
1099-NEC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | No |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
Mississippi
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form 89-140) |
1099-NEC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form 89-140) |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form 89-140) |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form 89-140) |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form 89-140) |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
Missouri
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes or No | Yes | Direct to State | No | No |
1099-MISC | ≥ $600 | Yes or No | Yes | Direct to State | No | No |
1099-INT | ≥ $10 | Yes or No | Yes | Direct to State | No | No |
1099-DIV | ≥ $10 | Yes or No | Yes | Direct to State | No | No |
1099-R | ≥ $10 | Yes or No | Yes | Direct to State | No | No |
Montana
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form MW-3) |
1099-NEC | ≥ $600 | No | No | N/A | N/A | N/A |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form MW-3) |
1099-MISC | ≥ $600 | No | No | N/A | N/A | N/A |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form MW-3) |
1099-INT | ≥ $10 | No | No | N/A | N/A | N/A |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form MW-3) |
1099-DIV | ≥ $10 | No | No | N/A | N/A | N/A |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form MW-3) |
1099-R | ≥ $10 | No | No | N/A | N/A | N/A |
Nebraska
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form W-3N) |
1099-NEC | ≥ $600 | No | Yes | Direct to State | no | Yes (Form W-3N) |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form W-3N) |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form W-3N) |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form W-3N) |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form W-3N) |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
Nevada
No state tax
New Hampshire
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | Any Amount | No | No | N/A - not in CF/SF | N/A | N/A |
1099-MISC | Any Amount | No | No | N/A - not in CF/SF | N/A | N/A |
1099-INT | ≥ $2,400 (single), ≥ $4,800 (joint) | No | Yes | Direct to State | no | No |
1099-DIV | ≥ $2,400 (single), ≥ $4,800 (joint) | No | Yes | Direct to State | no | No |
1099-R | Any Amount | No | No | N/A - not in CF/SF | N/A | N/A |
New Jersey
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
W-2 | Any Amount | Yes or No | Yes | Direct to State | yes | Yes (Form NJ-W-3M) |
1099-NEC | ≥ $600 | Yes or No | Yes | CF/SF Program | yes, but no additional forms | Yes (Form NJ-W-3M) |
1099-MISC | ≥ $600 | Yes or No | Yes | CF/SF Program | yes, but no additional forms | Yes (Form NJ-W-3M) |
1099-INT | ≥ $10 | Yes or No | Yes | CF/SF Program | yes, but no additional forms | Yes (Form NJ-W-3M) |
1099-DIV | ≥ $10 | Yes or No | Yes | CF/SF Program | yes, but no additional forms | Yes (Form NJ-W-3M) |
1099-R | ≥ $10 | Yes or No | Yes | CF/SF Program | yes, but no additional forms | Yes (Form NJ-W-3M) |
New Mexico
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | No |
1099-NEC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | No |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
New York
See state department of revenue for requirements
North Carolina
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form NC-3) |
1099-NEC | ≥ $600 | No | No | N/A | N/A | N/A |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form NC-3) |
1099-MISC | ≥ $600 | No | No | N/A | N/A | N/A |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form NC-3) |
1099-INT | ≥ $10 | No | No | N/A | N/A | N/A |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form NC-3) |
1099-DIV | ≥ $10 | No | No | N/A | N/A | N/A |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form NC-3) |
1099-R | ≥ $10 | No | No | N/A | N/A | N/A |
North Dakota
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form 307) |
1099-NEC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form 307) |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form 307) |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form 307) |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form 307) |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
Ohio
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form IT-3) |
1099-NEC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form IT-3) |
1099-MISC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form IT-3) |
1099-INT | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form IT-3) |
1099-DIV | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form IT-3) |
1099-R | ≥ $10 | No | Yes | Direct to State | no | No |
Oklahoma
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
W-2 | Any Amount | Yes or No | Yes | Direct to State | yes | No |
1099-NEC | ≥ $600 | Yes or No | Yes | Direct to State | yes | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | yes | No |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | No |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
Oregon
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
W-2 | Any Amount |
|
| Direct to State | yes | OR-WR |
1099-NEC | ≥ $600 | Yes or No | Yes | Direct to State | yes | No |
1099-MISC | ≥ $600 | Yes or No | Yes | Direct to State | yes | No |
1099-INT | ≥ $10 | Yes or No | Yes | Direct to State | no | No |
1099-DIV | ≥ $10 | Yes or No | Yes | Direct to State | no | No |
1099-R | ≥ $10 | Yes or No | Yes | Direct to State | no | No |
Pennsylvania
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form REV-1667) |
1099-NEC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form REV-1667) |
1099-MISC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form REV-1667) |
1099-INT | ≥ $10 | No | No | N/A | N/A | N/A |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form REV-1667) |
1099-DIV | ≥ $10 | No | No | N/A | N/A | N/A |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form REV-1667) |
1099-R | ≥ $10 | No | Yes | Direct to State | no | No |
Rhode Island
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form RI-W3) |
1099-NEC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form RI-W3) |
1099-MISC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form RI-W3) |
1099-INT | ≥ $10 | No | Yes | Direct to State | no | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form RI-W3) |
1099-DIV | ≥ $10 | No | Yes | Direct to State | no | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form RI-W3) |
1099-R | ≥ $10 | No | Yes | Direct to State | no | No |
South Carolina
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form WH-1606) |
1099-NEC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form WH-1606) |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WH-1606) |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WH-1606) |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WH-1606) |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
South Dakota
No state tax
Tennessee
See state department of revenue for requirements
Texas
No state tax
Utah
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form TC-941E) |
1099-NEC | ≥ $600 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form TC-941E) |
1099-MISC | ≥ $600 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form TC-941E) |
1099-INT | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form TC-941E) |
1099-DIV | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form TC-941E) |
1099-R | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
Vermont
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form WHT-434) |
1099-NEC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form WHT-434) |
1099-MISC | ≥ $600 | No | Yes | Direct to State | no | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WHT-434) |
1099-INT | ≥ $10 | No | Yes | Direct to State | no | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WHT-434) |
1099-DIV | ≥ $10 | No | Yes | Direct to State | no | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WHT-434) |
1099-R | ≥ $10 | No | Yes | Direct to State | no | No |
Virginia
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form VA-6) |
1099-NEC | ≥ $600 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form VA-6) |
1099-MISC | ≥ $600 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form VA-6) |
1099-INT | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form VA-6) |
1099-DIV | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form VA-6) |
1099-R | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
Washington
No state tax
West Virginia
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form WV/IT-103) |
1099-NEC | ≥ $600 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | no | Yes (Form WV/IT-103) |
1099-MISC | ≥ $600 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WV/IT-103) |
1099-INT | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WV/IT-103) |
1099-DIV | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WV/IT-103) |
1099-R | ≥ $10 | No | No | N/A - not in CF/SF | N/A | N/A |
Wisconsin
Form Type | Payment Amount | State Tax Withheld | Filing Required | Filing Method | We file it? | Additional Form Filing Required? |
W-2 | Any Amount | Yes or No | Yes | Direct to State | yes | Yes (Form WT-7) |
1099-NEC | ≥ $600 | Yes | Yes | Direct to State | yes | Yes (Form WT-7) |
1099-NEC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-MISC | ≥ $600 | Yes | Yes | Direct to State | yes | Yes (Form WT-7) |
1099-MISC | ≥ $600 | No | Yes | CF/SF Program | yes | No |
1099-INT | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WT-7) |
1099-INT | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-DIV | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WT-7) |
1099-DIV | ≥ $10 | No | Yes | CF/SF Program | yes | No |
1099-R | ≥ $10 | Yes | Yes | Direct to State | no | Yes (Form WT-7) |
1099-R | ≥ $10 | No | Yes | CF/SF Program | yes | No |
Wyoming
No state tax
We hope you find this admittedly detailed list helpful throughout the tax season. At Adams, we're always working to keep you aware of deadlines, tax regulations, and much, much more.