The rules
| Income tax | None. No state 1099-NEC, MISC, INT or DIV filing. |
| Exception: 1099-K | Payment settlement entities must file copies of Form 1099-K with the Florida Department of Revenue for Florida payees (s. 212.134, F.S.). Confirm the current due date and format on the department's site. |
Questions people ask about Florida
Do I have to file 1099s with Florida?
No. Florida has no individual income tax, so there is no state copy of Form 1099-NEC, MISC, INT, DIV or R for payees there. The exception is Form 1099-K: payment settlement entities must file copies with the state for Florida payees.
Does Florida withhold state tax on payments to contractors?
No. With no individual income tax there is no state withholding on nonemployee compensation, and no state backup withholding. Federal backup withholding at 24% still applies to a payee with a missing or incorrect TIN.
Do the federal rules still apply to Florida payees?
Yes, in full: W-9 collection, IRS TIN matching, CP2100 B-Notices, backup withholding and the IRC 6721 penalties are federal and do not depend on the payee’s state.
Verified September 24, 2026 against https://floridarevenue.com/. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Florida who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.