New York does not generally require businesses to file Forms 1099-NEC or 1099-MISC with the state.
Last verified September 23, 2026
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.
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New York does not generally require businesses to file Forms 1099-NEC or 1099-MISC with the state.
What is the New York 1099 threshold for 2026?
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.
Does the IRS Combined Federal/State Filing program cover New York?
New York does not participate in the IRS CF/SF program for these forms.
What if I withheld New York tax on a 1099 payment?
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.
When are New York 1099s due?
Not applicable. Federal Form 1099-NEC for 2026 payments is due by February 1, 2027.
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change; confirm with the state before filing.
Enterprise
Individual & Small Business