TIN ComplianceA resource from TIN Comply
State income tax
Yes
CF/SF program
Yes
Tax withheld
File directly
No tax withheld
Not required
Due date
January 31
State requirements

Minnesota 1099 filing requirements

Minnesota has an individual income tax and is in the IRS Combined Federal/State Filing program. File directly with Minnesota only when Minnesota tax was withheld; without withholding there is nothing to file with the state.

TC
Maintained by the TIN Compliance team
Verified October 26, 2026Department www.revenue.state.mn.us

Do I have to file 1099s with Minnesota?

If you withheld Minnesota tax
Direct filing requiredFile with Minnesota on its own system, because Minnesota tax was withheld.
If you did not withhold
Nothing to fileWith no Minnesota withholding on the payment, Minnesota does not want a copy of the 1099.
The forms Minnesota names
FormMinnesota tax withheldNo withholding
1099-MISCDirectNot required
1099-NECDirectNot required
1099-RDirectNot required
W-2GDirectNot required
1099-KDirectNot required
All other 1099 typesDirectNot required

Minnesota names MISC, NEC, R and W-2G, but the rule is any Form 1099 that reports Minnesota withholding; a 1099-K or other type with Minnesota withholding is filed too. No withholding, no filing.

The rules for tax year 2026

Forms filed with the state1099-MISC, 1099-NEC, 1099-R (and W-2G) only when they report Minnesota withholding.
Who must fileAny payer whose 1099 shows Minnesota tax withheld; ‘You must submit 1099s that have Minnesota withholding to us even if you participate in the Combined Federal/State program.’ No withholding, no filing.
2026 filing threshold (1099-NEC, 1099-MISC)No dollar threshold; only 1099s reporting Minnesota withholding go to the state"You must submit 1099 information that reported Minnesota withholding, regardless of the amount of payment... by January 31." 2026 booklet: "Minnesota has not adopted the federal changes relating to withholding tax from H.R. 1. This includes changes to Forms 1099."Source: 2026 Minnesota Withholding Tax Instructions
State 1099-K thresholdNot addressed on the state's pages; the federal rule applies.Source: Fact Sheet 2a, Submitting Form 1099 Information
State backup withholdingYes"You must withhold tax equal to 9.85% of the personal service payments" if a worker "did not provide an SSN or TIN" or the SSN/TIN "is incorrect." MN "follows the federal provisions for backup withholding on payments for personal services."Source: Minnesota DOR: Backup WithholdingFull detail: Minnesota backup and nonresident withholding
Withholding on nonresident contractorsNo general rule for nonresident contractors is stated. The Nonresident Entertainer Tax is 2% of gross compensation, withheld by the promoter on Form ETD. It does not apply if the payment is under $600, or under $2,000 to a public speaker.Source: Minnesota DOR: Nonresident Entertainer TaxFull detail: Minnesota backup and nonresident withholding
Where to filee-Services
File format for tax year 2026CSV or TXT; Pub 1220 unclearSee the specifications below.
Annual transmittal or reconciliationNot addressed as a separate 1099 transmittal; MN withholding tax total is reported on the withholding return (quarterly or annual) in e-ServicesDue: January 31 (annual return and Q4 return)Form: 2026 Minnesota Withholding Tax Instructions
Due dates"You must send us any Form 1099 information reporting Minnesota withholding by January 31 each year." The same date applies to all forms and to paper and electronic filing. Recipients' copies are also due January 31.Source: Fact Sheet 2a, Submitting Form 1099 Information
Combined Federal/State (CF/SF)"This applies even if you participate in the Federal/State Combined program." CF/SF does not satisfy the MN requirement for 1099s with MN withholding. Nothing stated on CF/SF under IRIS.Source: Fact Sheet 2a, Submitting Form 1099 Information
Penalties"There is a $50 penalty each time you" do not provide an information return to recipients or to MN, or do not submit electronically when required. "The total W-2 and information return penalties assessed cannot exceed $25,000 per year."Source: 2026 Minnesota Withholding Tax Instructions

How to file, step by step

  1. Determine which 2026 1099s show Minnesota withholding; only those must be sent to MN.
  2. If more than 10 forms (W-2s plus 1099s), file electronically; 10 or fewer may be mailed to Mail Station 1173.
  3. Log in to e-Services, I Want To tab, under W-2, W-2C, and 1099 choose Manually enter data or Upload a file.
  4. For upload, prepare a Simple CSV/TXT file per the July 2026 instructions (Fact Sheet 2a also lists Pub 1220).
  5. Review the summary, Submit, and save the confirmation by January 31, 2027.
  6. Report total MN withholding on the withholding return due January 31.

File specifications and filing system

State pages checked (7)

Questions people ask about Minnesota

Do I have to file 1099s directly with Minnesota?

File directly with Minnesota only when Minnesota tax was withheld; without withholding there is nothing to file with the state. Any payer whose 1099 shows Minnesota tax withheld; ‘You must submit 1099s that have Minnesota withholding to us even if you participate in the Combined Federal/State program.’ No withholding, no filing.

Which 1099 forms does Minnesota require?

1099-MISC, 1099-NEC, 1099-R (and W-2G) only when they report Minnesota withholding.

When are 1099s due in Minnesota?

"You must send us any Form 1099 information reporting Minnesota withholding by January 31 each year." The same date applies to all forms and to paper and electronic filing. Recipients' copies are also due January 31.

How do I file 1099s with Minnesota?

Determine which 2026 1099s show Minnesota withholding; only those must be sent to MN. If more than 10 forms (W-2s plus 1099s), file electronically; 10 or fewer may be mailed to Mail Station 1173. Log in to e-Services, I Want To tab, under W-2, W-2C, and 1099 choose Manually enter data or Upload a file. For upload, prepare a Simple CSV/TXT file per the July 2026 instructions (Fact Sheet 2a also lists Pub 1220). Review the summary, Submit, and save the confirmation by January 31, 2027. Report total MN withholding on the withholding return due January 31.

Does Minnesota have its own 1099-K threshold?

Not addressed on the state's pages; the federal rule applies.

Does Minnesota require withholding on payments to nonresident contractors?

No general rule for nonresident contractors is stated. The Nonresident Entertainer Tax is 2% of gross compensation, withheld by the promoter on Form ETD. It does not apply if the payment is under $600, or under $2,000 to a public speaker. See the Minnesota backup and nonresident withholding page for the trigger, rate, forms and statute.

Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.

What does not change by state

The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Minnesota adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Minnesota 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.

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