State Filing Requirements
See which states accept your forms through the IRS Combined Federal/State Filing program, which states need 1099-NEC, 1099-MISC, or 1099-K filed directly, and what direct state e-filing costs.
How it works. When you e-file with 1099Express, Combined Federal/State Filing (CF/SF) is included at no extra charge. The IRS forwards eligible forms to participating states. Some states still require a separate, direct filing. Users will need to create an individual state file and process it separately from the IRS filing. State e-file fees apply to the forms in that separate state filing, not your total IRS form count.
Direct State e-File Pricing
Charged per form sent directly to a state. Your rate is set by the tier your total number of state forms falls into.
| Service | 1–50 | 51–100 | 101–250 | 251–500 | 501–1,000 | 1,001+ |
|---|---|---|---|---|---|---|
| State e-File (per form) | $2.18 | $1.74 | $1.43 | $1.28 | $1.09 | $0.97 |
Combined Federal/State Filing (CF/SF) States
These 32 jurisdictions participate in the IRS CF/SF program for tax year 2026. Eligible forms submitted through CF/SF are forwarded to them by the IRS. IRS participating-state list (Publication 1220).
- Alabama
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Georgia
- Hawaii
- Idaho
- Indiana
- Kansas
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Montana
- Nebraska
- New Jersey
- New Mexico
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Pennsylvania
- Rhode Island
- South Carolina
- Wisconsin
Direct State Filing for 1099-NEC, 1099-MISC & 1099-K
These states require some or all of these forms to be filed directly with the state, depending on the form and whether state income tax was withheld.
Direct Must be filed directly with the state
If withheld Only if state income tax was withheld
CF/SF Covered by CF/SF
No Not required
Confirm No state guidance published; confirm with the state
| State | 1099-NEC | 1099-MISC | 1099-K | Who and when |
|---|---|---|---|---|
| Alabama | CF/SF | CF/SF | Direct | 1099-K: payment settlement entities file a copy with Alabama within 30 days of the IRS due date. NEC/MISC with AL tax withheld go with Form A-3 by Jan 31. Official source 1 · Official source 2 |
| Arizona | If withheld | If withheld | If withheld | Only 1099s showing Arizona tax withheld, with Form A1-R or A1-APR. Due Jan 31. Official source 1 · Official source 2 |
| Arkansas | Direct | Direct | Direct | Arkansas residents. $2,500 threshold when no Arkansas tax was withheld. Due Jan 31. Official source 1 |
| California | CF/SF | CF/SF | Direct | 1099-K: file a copy with the FTB (app-based drivers: $600 threshold). NEC/MISC are covered by CF/SF when amounts match. Official source 1 · Official source 2 |
| Colorado | If withheld | If withheld | If withheld | Only 1099s showing Colorado tax withheld, with Form DR 1106. Due Jan 31. Official source 1 · Official source 2 · Official source 3 |
| Connecticut | Direct | Direct | Direct | CT residents, or nonresidents paid for services in CT, even with no CT withholding. NEC/MISC due Jan 31; 1099-K 30 days after IRS filing. Official source 1 · Official source 2 |
| Delaware | Direct | Direct | No | Delaware residents, or nonresidents for work performed in Delaware. Follows federal due dates. Official source 1 · Official source 2 |
| District of Columbia | Direct | Direct | Direct | $600+ paid to DC residents (nonresidents only if DC tax withheld), on MyTax.DC.gov even if you use CF/SF. Due Jan 31. Official source 1 |
| Florida | No | No | Direct | 1099-K for Florida payees, due 30 days after federal filing. Official source 1 · Official source 2 |
| Georgia | If withheld | If withheld | Direct | NEC/MISC only with Georgia tax withheld (Form G-1003). Every 1099-K filed with the IRS must also be filed with Georgia. Official source 1 · Official source 2 · Official source 3 |
| Idaho | If withheld | If withheld | Confirm | NEC/MISC only with Idaho tax withheld (Form 967 due Jan 31). No Idaho 1099-K guidance published; confirm with the state. Official source 1 · Official source 2 |
| Illinois | No | No | Direct | 1099-K for Illinois-address payees (IRS e-file required, or 4+ transactions over $1,000). Due Mar 31. Official source 1 · Official source 2 |
| Indiana | If withheld | If withheld | If withheld | Only 1099s showing Indiana state or county tax withheld, with Form WH-3. Due Jan 31. Official source 1 · Official source 2 |
| Iowa | If withheld | If withheld | If withheld | Only 1099s showing Iowa tax withheld, e-filed in GovConnectIowa. Due Feb 15. Official source 1 · Official source 2 · Official source 3 |
| Kansas | Direct | Direct | No | All Kansas records, even without Kansas withholding. E-file required at 51+ forms. Due Jan 31. Official source 1 · Official source 2 · Official source 3 · Official source 4 · Official source 5 |
| Kentucky | If withheld | If withheld | If withheld | Only 1099s showing Kentucky tax withheld. Due Jan 31. Official source 1 · Official source 2 |
| Louisiana | CF/SF | CF/SF | If withheld | Only 1099s showing Louisiana tax withheld, with Form L-3. NEC/MISC are covered by timely CF/SF filing. Official source 1 · Official source 2 · Official source 3 · Official source 4 |
| Maine | Direct | Direct | Direct | Maine-source payments when you e-file federally (10+ forms), even with no withholding. CF/SF does not count. Due Jan 31. Official source 1 · Official source 2 |
| Maryland | If withheld | If withheld | Direct | NEC/MISC only with Maryland tax withheld. 1099-K for payees who must file a Maryland return. Due Jan 31. Official source 1 |
| Massachusetts | Direct | Direct | Direct | Required even if you use CF/SF. 1099-K at $600+ for MA addresses. NEC and 1099-K due Jan 31; MISC Mar 31. Official source 1 · Official source 2 |
| Michigan | Direct | Direct | Direct | Michigan residents, withheld or not, even if also filed through CF/SF. Follows federal due dates. Official source 1 · Official source 2 · Official source 3 |
| Minnesota | If withheld | If withheld | If withheld | Only 1099s showing Minnesota tax withheld, even if you use CF/SF. Due Jan 31. Official source 1 · Official source 2 · Official source 3 |
| Mississippi | Direct | Direct | Direct | $600+ regardless of Mississippi withholding. E-file required at 10+ forms. Due Feb 28. Official source 1 · Official source 2 · Official source 3 · Official source 4 |
| Missouri | Direct | Direct | Direct | $1,200+ from a Missouri source. Due the last day of February. Official source 1 · Official source 2 |
| Montana | Direct | Direct | Direct | Required even without Montana withholding. NEC due Jan 31; MISC and 1099-K follow federal dates. Official source 1 · Official source 2 |
| Nebraska | If withheld | If withheld | No | Only 1099s showing Nebraska tax withheld, with Form W-3N. Due Jan 31. Official source 1 · Official source 2 |
| New Jersey | Direct | Direct | Direct | $1,000+ paid, or any NJ tax withheld. Must be filed electronically. Due Feb 15. Official source 1 · Official source 2 |
| New Mexico | If withheld | If withheld | If withheld | Only 1099s showing New Mexico tax withheld. Due Jan 31. Official source 1 · Official source 2 · Official source 3 · Official source 4 |
| New York | No | No | Direct | 1099-K from card processors and payment platforms for NY payees, within 30 days of federal filing. Official source 1 · Official source 2 |
| North Carolina | If withheld | If withheld | Direct | NEC/MISC only with NC tax withheld. Every 1099-K must be filed with NC, even with CF/SF. 1099-K due Mar 31. Official source 1 · Official source 2 |
| North Dakota | CF/SF | CF/SF | If withheld | 1099-K only with ND tax withheld. NEC/MISC are covered by CF/SF unless ND tax was withheld. Official source 1 · Official source 2 |
| Ohio | If withheld | If withheld | No | Only payees with Ohio or school district tax withheld. CF/SF does not count. Due Jan 31. Official source 1 · Official source 2 |
| Oregon | Direct | Direct | Direct | All filed through Oregon iWire. Oregon does not accept CF/SF. NEC due Jan 31; MISC and 1099-K Mar 31. Official source 1 |
| Pennsylvania | Direct | Direct | Confirm | PA-source income, withheld or not, even if you use CF/SF. Due Jan 31. No PA 1099-K guidance published; confirm with the state. Official source 1 · Official source 2 · Official source 3 |
| Rhode Island | Direct | Direct | Direct | Over $100 of Rhode Island-source income, even with no RI withholding. Due Jan 31. Official source 1 · Official source 2 |
| South Carolina | If withheld | If withheld | If withheld | Only 1099s showing SC tax withheld. E-file on MyDORWAY at 10+ forms. Due Jan 31. Official source 1 · Official source 2 |
| Tennessee | No | No | Direct | Every 1099-K filed with the IRS needs a duplicate filed with Tennessee, within 30 days of the IRS due date. Official source 1 · Official source 2 |
| Utah | If withheld | If withheld | Confirm | Only 1099s showing Utah tax withheld. Due Jan 31. No Utah 1099-K guidance published; confirm with the state. Official source 1 · Official source 2 |
| Vermont | Direct | Direct | Direct | NEC/MISC for nonresidents who worked in VT or with VT tax withheld (Jan 31). 1099-K for VT payees, 30 days after IRS due date. Official source 1 · Official source 2 · Official source 3 · Official source 4 |
| Virginia | If withheld | If withheld | Direct | NEC/MISC only with Virginia tax withheld. 1099-K from card processors and payment apps ($600+). Due Jan 31. Official source 1 · Official source 2 · Official source 3 |
| West Virginia | If withheld | If withheld | If withheld | Only 1099s showing West Virginia tax withheld, with Form IT-103. Due Jan 31. Official source 1 · Official source 2 |
| Wisconsin | CF/SF | CF/SF | If withheld | 1099-K only with Wisconsin tax withheld. NEC/MISC are covered by CF/SF unless Wisconsin tax was withheld. Official source 1 · Official source 2 · Official source 3 |
States With No Additional Direct Filing
These states do not require 1099-NEC, 1099-MISC, or 1099-K to be filed directly with the state. Either they have no state income tax reporting for these forms, or CF/SF covers the requirement.
- Alaska
- Hawaii
- Nevada
- New Hampshire
- Oklahoma
- South Dakota
- Texas
- Washington
- Wyoming
Estimate Your Federal Filing Cost
Use our pricing calculator for e-Filing, Print & Mail, and corrections. State filing is processed separately and is not included in that estimate. Use the chart above for the forms in your individual state file, not your total IRS form count.
Pricing calculatorTalk to our teamState requirements change often and can depend on where your payee lives, where the work was performed, and whether state tax was withheld. This page is a general guide, last reviewed September 2026, and is not tax advice. Always confirm current rules with the state revenue department.