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What States Do You eFile to?

Here’s a quick guide to help you understand where and what you can eFile through the Combined Federal/State Filing (CFSF) Program and which states support Direct eFile.

Updated over 2 weeks ago

Forms Supported in the CFSF Program

You can eFile the following forms through the CFSF Program:

  • Form 1099-DIV – Dividends and Distributions

  • Form 1099-INT – Interest Income

  • Form 1099-MISC – Miscellaneous Income

  • Form 1099-NEC – Nonemployee Compensation

  • Form 1099-R – Distributions from Pensions, Annuities, Retirement, etc.

Participating States in the CFSF Program

These states accept eFiled forms through the CFSF Program:

Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware*, Georgia, Hawaii, Idaho, Indiana*, Kansas, Louisiana, Maine*, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Montana, Nebraska, New Jersey, New Mexico, North Carolina*, North Dakota, Ohio, Oklahoma, Rhode Island, South Carolina, Wisconsin

  • (Direct eFile) – These states also support direct eFiling (see below)

  • (*) – Additional documentation may be required

Direct eFile States and Supported Forms

Some states require or support Direct eFiling, which means Adams® Tax Forms Helper sends your forms directly to the state agency.

1099-NEC & 1099-MISC Direct eFile States:

  • Colorado (CO)

  • Georgia (GA)*

  • Massachusetts (MA)

  • Maryland (MD)

  • New Jersey (NJ)*

  • Oklahoma (OK)

  • Oregon (OR)

  • Wisconsin (WI)

W-2 Direct eFile States:

  • Colorado (CO)

  • Illinois (IL)

  • Georgia (GA)

  • Massachusetts (MA)

  • Maryland (MD)

  • New Jersey (NJ)

  • Oklahoma (OK)

  • Oregon (OR)

  • Wisconsin (WI)

Important Notes

  • States marked with an asterisk (*) may require additional documentation or state-specific filing steps.

  • Always verify your state’s current filing requirements, especially if you’re filing W-2s or 1099s for multiple recipients.

For a comprehensive view of all state eFile info, please see charts below:

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

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