The map and the lists below change with your answer. Most states want their own copy of any 1099 that shows their tax; far fewer want one otherwise.
Direct filing required (39)
Most of these are Publication 1220 CF/SF participants that still want their own copy: for every payer, for residents above a dollar threshold, or for particular forms such as 1099-NEC or 1099-K. The state page says which.
CF/SF forwarding is enough (3)
No individual income tax (9)
Direct filing required (21)
Most of these are Publication 1220 CF/SF participants that still want their own copy: for every payer, for residents above a dollar threshold, or for particular forms such as 1099-NEC or 1099-K. The state page says which.
CF/SF forwarding is enough (9)
No state 1099 filing (12)
No individual income tax (9)
All states at a glance for tax year 2026
The federal 1099-NEC and 1099-MISC threshold rises to $2,000 for payments made in 2026. States did not all follow. Some tie their rule to the federal filing duty and move with it, some keep their own dollar figure, and many only want 1099s that show state withholding. Each row links to the state’s filing rules.
| State | 2026 rule for NEC and MISC | State backup withholding | State 1099-K | File format for tax year 2026 |
|---|---|---|---|---|
| Alabama | $1,500 state threshold | None found | PSE copies for AL payees | Pub 1220 or EFW2; no TY2026 spec |
| Alaska | No income tax | No | None | None |
| Arizona | Only with AZ withholding (and 1099-S) | None found | None found | Pub 1220 layout (TY2025) |
| Arkansas | $2,500 ($100 for DIV, INT) | None found | Uses the $2,500 rule | Pub 1220; no TY2026 spec |
| California | $2,000, matches federal | Yes, 7% | Federal; $600 for app-based drivers | IRIS CSV or XML via SWIFT; Pub 1220 legacy only |
| Colorado | Only with CO withholding | Yes if no validated TIN (39-22-604(18)) | None found | Pub 1220 or Excel template |
| Connecticut | Follows federal | None found | State copy for CT payees | CT 1220 format or CSV |
| Delaware | Follows federal | None found | None found | Pub 1220 |
| District of Columbia | Not updated; TY2025 spec says $600 | None found | $600 general rule (DC residents) | Pub 1220 (TY2025 spec) |
| Florida | No income tax | No | PSE copies required | None |
| Georgia | Only with GA withholding, plus all 1099-K and 1099-DA | Yes, 6% | Copy of every federal 1099-K | IRIS XML or GA CSV; Pub 1220 dropped |
| Hawaii | $2,000 (Ann. 2026-10) | No | Federal: over $20,000 and 200 | CF/SF or paper; no direct e-file |
| Idaho | Follows federal, Idaho-connected | None found | Not required | CSV or XML; TXT dropped |
| Illinois | Not required (only on request) | None found | 4+ transactions over $1,000 | IRIS CSV or XML; FIRE dropped |
| Indiana | Only with IN withholding | None found | None found | IRIS XML; Pub 1220 until Sept. 2027 |
| Iowa | Only with IA withholding | None found | None found | Pub 1220-based; TY2026 not posted |
| Kansas | Follows federal | None found | None found | Pub 1220 or CSV (TY2025 specs) |
| Kentucky | Only with KY withholding | None found | None found | Pub 1220 (TY2025 spec) |
| Louisiana | Follows federal for NEC; MISC $1,000 nonresident rents | None found | None found | Pub 1220 via LaWage |
| Maine | Follows the federal e-file mandate | Yes, 5% | None found | XML expected for TY2026 |
| Maryland | Only with MD withholding | No | $2,000 for 2026 (IRC 6041(a)IRC 6041Internal Revenue Code, Cornell LII amount) | Pub 1220; XML for TY2026 |
| Massachusetts | $2,000 (TIR 26-4) | None found | $600 | Pub 1220 with MA changes |
| Michigan | Follows federal, MI residents | None found | Follows federal | Pub 1220; receives no IRIS data |
| Minnesota | Only with MN withholding | Yes, 9.85% (personal services) | None found | CSV or TXT; Pub 1220 unclear |
| Mississippi | $600 per state pubs (FAQ conflicts) | None found | $600 | Pub 1220 |
| Missouri | $1,200 MO-source, if federally required | None found | None found | Pub 1220 only; IRIS XML not accepted |
| Montana | $600 (statute) | None found | $600 | IRIS XML only, date not set |
| Nebraska | Only with NE withholding | No | Optional | Pub 1220 with NE fields |
| Nevada | No income tax | No | None | None |
| New Hampshire | No income tax | No | None | None |
| New Jersey | $1,000, or any NJ withholding | None found | $1,000 rule | Pub 1220 |
| New Mexico | Not required for NEC, MISC | None found | None found | Pub 1220 or CF/SF |
| New York | None found (1099-K only) | None found | Follows federal | Same file as the IRS (1099-K) |
| North Carolina | Only with NC withholding | 4% if no valid TIN | Follows federal | IRIS XML only |
| North Dakota | Follows federal | No | Not required | Pub 1220; no IRIS statement |
| Ohio | NEC/MISC only with OH withholding; 1099-R also OH residents | None found | None found | Pub 1220 (TY2025 spec) |
| Oklahoma | $750 ($10 royalties) | None found | None found | Pub 1220 |
| Oregon | Follows federal ($2,000 per DOR FAQ), OR address | No | Same rule, due March 31 | IRIS format only (1099-XML upload); Pub 1220 dropped |
| Pennsylvania | Follows federal, PA-source | None found | Not required | PA CSV |
| Rhode Island | $2,000 (2026 law) | None found | Federal | FIRE text or IRIS XML |
| South Carolina | Only with SC withholding | Yes if no valid TIN (12-8-595) | None found | Pub 1220 (TY2025 spec) |
| South Dakota | No income tax | No | None | None |
| Tennessee | No income tax | No | PSE copies required | None |
| Texas | No income tax | No | None | None |
| Utah | Only with UT withholding | None found | None found | Pub 1220 or Excel |
| Vermont | Follows federal ($2,000) | In statute; no rate published | $2,000 | Pub 1220 |
| Virginia | Only with VA withholding | None found | $2,000 by statute; VA pages say $600 | Pub 1220 or VA spreadsheet |
| Washington | No income tax | No | None | None |
| West Virginia | Only with WV withholding | None found | None found | Pub 1220-style (TY2025 spec) |
| Wisconsin | $600 (state rule) | None found | Only with WI withholding | Pub 1220 to Sept. 2027; IRIS XML |
| Wyoming | No income tax | No | None | None |
“None found” means the state’s own pages did not address it when checked, so only the federal rule applies: backup withholding at 24 percent, and the federal 1099-K thresholds. “No” means the state has no income tax or says so itself. “Follows federal” means the state ties filing to the federal requirement, so the $2,000 threshold carries over for 2026 payments.
Why CF/SF is an election, not an exchange
The Combined Federal/State Filing program "permits payers who file information returns in electronic format to make a single filing with the IRS that satisfies both federal and state information reporting requirements," and the IRS classes it as a consent program under IRC 6103(c)IRC 6103Internal Revenue Code, Cornell LII, not a tax-agency exchange under 6103(d): "The records filed under this combined reporting program are federal tax returns. Before a payer participates and before information is provided to a state tax agency, the payer must submit an authorization meeting the requirements of IRC 6103(c)IRC 6103Internal Revenue Code, Cornell LII and related regulations" (IRM 11.3.32.21)IRM 11.3.32.21Internal Revenue Manual, revised June 23, 2020, irs.gov. The CF/SF indicator on the file is that authorization. It is why the IRS forwards nothing for a payer that filed without the election, and why a state that is not in the program cannot get your returns from the IRS at all; it has to require its own copy.
How this section is maintained
Each state page shows one of two statuses. Verified means the filing conditions, forms, due dates and withholding rules were checked against the state revenue department’s own pages on the date shown, with the source linked. Federal data only means the page shows the state’s Combined Federal/State status from IRS Publication 1220 and its income-tax status, and links to the department, but its direct-filing details have not yet been confirmed for this season. All 50 states and DC were reviewed in September 2026, and the 42 jurisdictions with an income tax were rechecked against their own sites on October 26, 2026; pages whose state had not yet posted 2026 specifications say so, and a few items that could not be confirmed on the state site are marked. Send corrections to support@tincomply.com.
State withholding on payments to non-residents
Twenty states require the payer to withhold state income tax on certain payments to non-residents, independent of federal backup withholding, and eight states have their own backup withholding when a payee’s TIN is missing, wrong or an ITIN. The state backup withholding and nonresident contractor withholding tables cover all 50 states and DC with the rate, trigger, threshold, forms and statute, and a page per state.
The largest is California: payers must withhold 7% on California-source payments (including compensation for services performed in California, rents and royalties) to non-resident payees once payments exceed $1,500 in a calendar year, reported on Forms 592 and 592-B, unless the payee provides a waiver or reduced-rate certificate (Form 588 / 589). Several other states have non-resident withholding on specific income types (partnership distributions, real-estate sales, entertainer and athlete payments). If you pay non-resident individuals or out-of-state contractors for work done in a state with such a rule, that state's withholding runs alongside, not instead of, the federal rules on this site.
State exclusion lists
Federal healthcare programs require screening against the HHS-OIG LEIE; most states also maintain a Medicaid exclusion or sanction list that must be checked for anyone whose work is billed to that state's Medicaid program, and state procurement offices maintain debarment lists for state-funded contracts. Coverage and update frequency vary widely. A screening program for a healthcare or public-sector payer should name the specific state lists it checks and the cadence.
Questions people ask
Do states send their own version of a CP2100?
Generally no. TIN matching and B-Notices are federal. States that receive your 1099s may reject a file for a missing TIN or send a notice for withholding discrepancies, but the name/TIN match program is the IRS's.
If I file through CF/SF, do I still need a state withholding account?
If you withheld state tax, yes: the withholding is remitted and reconciled with the state directly, and most states then also want the 1099s filed directly regardless of CF/SF.
Which state do I file in for a contractor who worked remotely?
Usually the state of the contractor's residence for 1099 purposes, and the state where services were performed for any non-resident withholding rule. Both can apply.
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