Minnesota 1099 filing requirements (2026)
Minnesota generally requires state 1099 filing only when you withheld Minnesota income tax from the payment. Those forms are due January 31. Otherwise the federal filing is generally enough.
| State 1099-NEC filing required? | Only if you withheld state income tax |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 |
| IRS CF/SF participant | Yes (direct filing still required) |
How does Minnesota treat the new $2,000 federal threshold?
No Minnesota dollar threshold. Minnesota Revenue Withholding Fact Sheet 2a (Submitting Form 1099 Information): 'You must send us any Form 1099 information reporting Minnesota withholding by January 31 each year. This applies even if you participate in the Federal/State Combined program.' Filing is triggered by Minnesota withholding, not by the amount. No 2026/OBBBA-specific guidance found.
What if you withheld Minnesota income tax?
1099s reporting Minnesota withholding must be sent directly to the Department of Revenue by January 31 even if the payer uses CF/SF. More than 10 forms (W-2s plus 1099s) must be e-filed through Minnesota e-Services (manual entry, simple delimited file, or Pub 1220 format). 10 or fewer may be mailed to Mail Station 1173, 600 N. Robert St., St. Paul, MN 55146-1173.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Minnesota's rules apply.
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