New York 1099 filing requirements (2026)
New York does not generally require businesses to file Forms 1099-NEC or 1099-MISC with the state.
| State 1099-NEC filing required? | No |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | Not applicable |
| IRS CF/SF participant | No |
How does New York treat the new $2,000 federal threshold?
Not applicable. NYS Publication NYS-50 says 'income that is reported on federal Form(s) 1099 is not subject to New York State withholding tax and there are no provisions in the Tax Law for such withholding' (except certain annuity payments reported on 1099-R). No state 1099-NEC/MISC filing requirement was found. New York is not a CF/SF participant.
What if you withheld New York income tax?
New York wage and withholding reporting is quarterly on Form NYS-45. Pension/annuity income on 1099-R is reported as 'Other wages' on NYS-45 only when NYS/NYC/Yonkers tax is withheld. No 1099-NEC/MISC copies are filed.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how New York's rules apply.
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