Priority Number
State Filing Responsibilities

1099 State Filing Considerations

There’s a lot of variation with your filing responsibilities at the state level.
Your state may participate in the Combined Federal/State Filing Program
(where the IRS forwards 1099-MISC information on to the state), require
direct state filing or not require state filing at all due to no state income tax.
Here’s some guidance:



State Filing

NO State
Income Tax

Alabama X    
Alaska     X
Arizona X    
Arkansas X    
California X    
Colorado X    
Connecticut X    
Delaware X    
Florida     X
Georgia X    
Hawaii X    
Idaho X    
Illinois   N/A  
Indiana X    
Iowa   X  
Kansas X    
Kentucky   X  
Louisiana X    
Maine X    
Maryland X    
Massachusetts X    
Michigan X    
Minnesota X    
Mississippi X    
Missouri X    
Montana X    
Nebraska X    
Nevada     X
New Hampshire     X
New Jersey X    
New Mexico X    
New York   X  
North Carolina X    
North Dakota X    
Ohio X    
Oklahoma   X  
Oregon   X  
Pennsylvania   X  
Rhode Island   X  
South Carolina X    
South Dakota     X
Tennessee     X
Texas     X
Utah   X  
Vermont X    
Virginia X    
Washington     X
West Virginia   X  
Wisconsin X    
Wyoming     X
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Jaime Lizotte
Presented by: Jaime Lizotte,
HR Solutions Manager
Hiring, recordkeeping, time and attendance tracking, employee discipline, filing 1099 and W2s ... all of these tasks create overhead expenses and detract from revenue-generating activities.