State Compliance

1099-NEC State Filing Requirements

[2026 State-by-State Guide]

Quick Summary

30+ states via CF/SF • 11 states need direct filing • 9 states no requirement

Most states accept 1099-NEC through the Combined Federal/State Filing program. Some require direct filing with the state. States without income tax generally don't require filing.

Beyond federal filing, many states require you to submit 1099-NEC forms. This guide explains state requirements, the CF/SF program, and how to stay compliant.

The Combined Federal/State Filing Program (CF/SF)

How CF/SF Works:

1.You e-file your 1099-NECs with the IRS through the FIRE system
2.You select which participating states need copies
3.The IRS automatically forwards the forms to those states
4.You don't need to file separately with each state

Benefit: One filing, multiple states covered. Saves time and reduces errors.

Important Note

CF/SF only works for e-filed returns. If you file paper 1099s with the IRS, you must file separately with each state that requires it.

States Participating in CF/SF Program

These states accept 1099-NEC through the Combined Federal/State Filing program:

State	Deadline	Notes
Alabama	Jan 31	Participates in CF/SF
Arizona	Jan 31	Participates in CF/SF
Arkansas	Jan 31	Participates in CF/SF
California	Jan 31	Participates in CF/SF
Colorado	Jan 31	Participates in CF/SF
Connecticut	Jan 31	Participates in CF/SF
Delaware	Jan 31	Participates in CF/SF
Georgia	Jan 31	Participates in CF/SF
Hawaii	Jan 31	Participates in CF/SF
Idaho	Jan 31	Participates in CF/SF
Indiana	Jan 31	Participates in CF/SF
Kansas	Jan 31	Participates in CF/SF
Louisiana	Jan 31	Participates in CF/SF
Maine	Jan 31	Participates in CF/SF
Maryland	Jan 31	Participates in CF/SF

Plus 15 more states including Ohio, Oklahoma, South Carolina, Wisconsin, etc. See IRS Publication 1220 for the complete list.

States Requiring Direct Filing

These states don't fully participate in CF/SF or require direct filing:

State	Deadline	Filing Method
District of Columbia	Jan 31	Direct filing required
Illinois	Jan 31	Direct filing or CF/SF
Iowa	Jan 31	Direct filing required
Kentucky	Jan 31	Direct filing required
New York	Jan 31	Direct filing required
Oregon	Jan 31	Direct filing required
Pennsylvania	Jan 31	Direct filing required
Rhode Island	Jan 31	Direct filing required
Vermont	Jan 31	Direct filing required
Virginia	Jan 31	Direct filing required
West Virginia	Jan 31	Direct filing required

For these states: You must file directly with the state revenue department, usually through their online portal. Check each state's website for specific instructions.

States With No 1099-NEC Requirement

These states have no income tax and generally don't require 1099 filing:

AlaskaFloridaNevadaNew HampshireSouth DakotaTennesseeTexasWashingtonWyoming

Note: You still must file with the IRS for contractors in these states if payments are $600 or more. State filing is what's not required.

Contractors in Multiple States

Where to File?

States differ on whether they tax based on where work is performed or where the contractor lives. Generally:

File with the state where services were performed
Some states also want filing based on contractor's residence
When in doubt, file with both states

Remote Workers

For remote contractors, consider where they physically work, not your business location. A California business paying a contractor who works from home in Texas generally doesn't need to file with California (Texas has no income tax anyway).

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Frequently Asked Questions

What is the Combined Federal/State Filing Program (CF/SF)?

The CF/SF program allows you to file 1099s with the IRS and participating states simultaneously. When you e-file with the IRS and check the CF/SF box, the IRS forwards your forms to the relevant states automatically. This saves you from filing separately with each state.

Which states participate in the CF/SF program?

About 30 states participate in CF/SF, including California, New York (partial), Texas (though TX has no income tax), and most other states with income taxes. Check the IRS Publication 1220 for the current list. Non-participating states require direct filing.

Do I need to file 1099-NEC with states that have no income tax?

Generally no. States without income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming) typically don't require 1099 filing because they don't tax the income reported on them.

What's the deadline for state 1099-NEC filing?

Most states follow the federal deadline of January 31. However, some states may have different deadlines. Always verify with your specific state's revenue department. Using CF/SF ensures state filing happens when you file federally.

Do I file with every state where I have contractors?

You file with states where: (1) the contractor performs work/services, OR (2) the contractor resides, depending on state rules. Some states only care about work location, others about residence. If in doubt, file with both the work and residence state.

What if I have contractors in multiple states?

You may need to file with multiple states. Use the CF/SF program when possible—you can select multiple states on your federal e-filing. For non-CF/SF states, file directly with each state's revenue department.

Are there penalties for not filing with states?

Yes. States can assess penalties similar to federal penalties—typically $50 to $250 per form depending on how late. Some states have lower thresholds or additional penalties. File on time to avoid complications.

How do I file directly with a state?

Each state has its own filing system, usually through their revenue or taxation department website. Many offer online filing portals. You'll typically need to create an account and upload or enter 1099 data. Check each state's specific requirements.