1099-NEC State Reporting Requirements

1099-NEC State Reporting Requirements — SPS/GZ
Interactive Filing Requirements for 1099-NEC
Last Updated: August 2026
Disclaimer: Due to ever-changing federal and state filing requirements, we advise consulting IRS and state Department of Revenue websites for the latest requirements.
Interactive Filing Requirements for 1099-NEC
Click any state to view 1099-NEC filing requirements, deadlines, and thresholds
⚪ 14 States with No 1099-NEC Reporting Requirements
Direct filing required
Conditional / withholding only
No direct filing
CFSF only (no separate direct filing)
Sources: IRS, State DOR websites, Thomson Reuters, Sovos — August 2026
⚠ Important: If the due date falls on a Saturday, Sunday, or legal holiday, the return will be considered timely if filed by the next business day.
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Select a State

Click any state on the map or search above to view 1099-NEC filing requirements and deadlines.

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📌 Notes & Exceptions
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Organizations & Accolades

  • Link to aicpa.org
  • Link to healthcarereformcenter.org
  • Link to wellnessassociation.com
  • Link to icpas.org
  • Link to naspp.com
  • Link to nceo.org
  • Link to scu.edu

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