State 1099 filing requirements
Most states follow the federal 1099 rules. For 2026 payments the federal threshold is $2,000. Some states require you to file directly with the state, set a lower threshold of their own, or want copies only when you withheld state tax. States with a lower threshold for 2026 payments, per our research: Alabama ($1,500), District of Columbia ($600), Hawaii ($600), Mississippi ($600), Montana ($600), New Jersey ($1,000), Oklahoma ($750), Wisconsin ($600).
| State | State filing | Threshold | Due date |
|---|---|---|---|
| Alabama | Yes | $1,500 | March 15 (no Alabama tax withheld); January 31 with Form A-3 if Alabama tax was voluntarily withheld |
| Arizona | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 (with Form A1-R or A1-APR) |
| Arkansas | Yes | $2,500 | January 31 |
| California | Yes | Follows federal ($2,000 for 2026 payments) | To FTB: February 28 (paper) / March 31 (electronic) per FTB guide; recipient copy January 31 |
| Colorado | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | Same as the IRS deadline: January 31 for 1099-NEC (1099-MISC: end of February paper / end of March electronic) |
| Connecticut | Yes | Follows federal ($2,000 for 2026 payments) | January 31 |
| Delaware | Yes | Follows federal ($2,000 for 2026 payments) | January 31 for 1099-NEC (TY2025: 2/2/2026); 1099-MISC due 3/2/2026 paper, 3/31/2026 electronic for TY2025 |
| District of Columbia | Yes | $600 | January 31 |
| Georgia | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 for 1099-NEC with Georgia withholding (TY2026: February 1, 2027); other 1099s February 28 (TY2026: March 1, 2027) |
| Hawaii | Yes | $600 | February 28 |
| Idaho | Yes | Follows federal ($2,000 for 2026 payments) | Last day of February (Rule 830.03; Idaho Code s. 63-3037); Form 967 due last day of January |
| Illinois | No | Follows federal ($2,000 for 2026 payments) | Not required for 1099-NEC/1099-MISC (Form 1099-K and W-2G due March 31 via Illinois FIRE; W-2 due January 31) |
| Indiana | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 (with Form WH-3; next business day if it falls on a weekend) |
| Iowa | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | February 15 (2/15/2026 for tax year 2025; one 30-day extension allowed if requested by February 15) |
| Kansas | Yes | Follows federal ($2,000 for 2026 payments) | January 31 |
| Kentucky | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 |
| Louisiana | Yes | Follows federal ($2,000 for 2026 payments) | February 28 (1099-NEC); 1099s reporting Louisiana withholding go with Form L-3, due January 31 (February 2, 2026 for tax year 2025) |
| Maine | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 (February 2, 2026 for tax year 2025 because January 31 fell on a Saturday) |
| Maryland | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 |
| Massachusetts | Yes | Follows federal ($2,000 for 2026 payments) | January 31 (1099-NEC and 1099-K); most other 1099s March 31 if e-filed or February 28 on paper |
| Michigan | Yes | Follows federal ($2,000 for 2026 payments) | January 31 (1099-NEC); 1099-MISC: February 28 if paper-filed, March 31 if e-filed |
| Minnesota | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 |
| Mississippi | Yes | $600 | February 28 (paper and electronic 1099s) |
| Missouri | Yes | Follows federal ($2,000 for 2026 payments) | February 28 (last day of February; next business day if on a weekend or federal holiday) |
| Montana | Yes | $600 | January 31 (1099-NEC, with or without MT withholding; 1099s with MT withholding are due Jan 31 with Form MW-3). Other 1099s without withholding follow the federal due dates listed by MT DOR. |
| Nebraska | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 (state copies of 2026 Forms 1099-MISC/1099-NEC and Form W-3N are due January 31, 2027) |
| New Jersey | Yes | $1,000 | February 15 (NJ-WT and N.J.A.C. 18:35-8.1; next business day if on a weekend or holiday) |
| New Mexico | No | Follows federal ($2,000 for 2026 payments) | Not required. If submitted voluntarily, NM's general due date for income and withholding statements is January 31. |
| New York | No | Follows federal ($2,000 for 2026 payments) | Not applicable |
| North Carolina | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 |
| North Dakota | Yes | Follows federal ($2,000 for 2026 payments) | January 31 for 1099-NEC (ND due date equals the IRS due date; 1099s with ND withholding are due January 31) |
| Ohio | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 (TY2025 forms were due February 2, 2026 because Jan 31 fell on a weekend) |
| Oklahoma | Yes | $750 | January 31 for 1099-NEC (per secondary source; not confirmed on an OTC page) |
| Oregon | Yes | Follows federal ($2,000 for 2026 payments) | January 31 for 1099-NEC (and W-2s); March 31 for 1099-MISC, 1099-R, 1099-G, 1099-K and W-2G |
| Pennsylvania | Yes | Follows federal ($2,000 for 2026 payments) | January 31 |
| Rhode Island | Yes | Follows federal ($2,000 for 2026 payments) | January 31 |
| South Carolina | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 |
| Utah | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 |
| Vermont | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 |
| Virginia | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 |
| West Virginia | Only if you withheld state income tax | Follows federal ($2,000 for 2026 payments) | January 31 |
| Wisconsin | Yes | $600 | January 31 (for 2026 payments: February 1, 2027 because January 31, 2027 is a Sunday; 2025 forms were due February 2, 2026) |
No personal income tax, so generally no state 1099 filing: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming.
