Oklahoma 1099 filing requirements (2026)
Oklahoma requires businesses to file Form 1099-NEC with the state, using its own $750 threshold, which is lower than the federal $2,000 threshold for 2026 payments. The state due date is January 31 for 1099-NEC (per secondary source; not confirmed on an OTC page).
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | $750 |
| State due date | January 31 for 1099-NEC (per secondary source; not confirmed on an OTC page) |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://oktap.tax.ok.gov/oktap/Web/_/ |
How does Oklahoma treat the new $2,000 federal threshold?
68 O.S. Sec. 2369(A) requires persons paying 'salaries, wages, ... compensation, remunerations, emoluments or other fixed or determinable annual or other periodical gains, profits or income, amounting to Seven Hundred Fifty Dollars ($750.00) or over, paid or payable during any year, to any taxpayer' to report them to the Tax Commission 'in such form and manner ... as may be prescribed by it'. The $750 threshold is statutory and was not changed for OBBBA. No OTC guidance on the $2,000 federal threshold was found. Secondary sources (TaxBandits) say 1099s with OK withholding must be filed directly for any amount, and 1099s without OK withholding are required at $750 or more.
What if you withheld Oklahoma income tax?
Not confirmed from an official source. OAC 710:90-1-9 (Annual reconciliation report) is revoked. Secondary sources say 1099s with Oklahoma withholding must be filed directly with the OTC (OkTAP), while 1099s without OK withholding may go through CF/SF.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Oklahoma's rules apply.
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