The rules
| Forms filed with the state | 1099-MISC, 1099-NEC, 1099-R (and W-2G) only when they report Minnesota withholding. |
| Who must file | 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. |
| Due date | January 31. |
| How | e-Services: manual entry, Simple File (.txt/.csv), or IRS Pub 1220 file upload. Electronic required if more than 10 forms (W-2s plus 1099s); 10 or fewer may be mailed. No separate transmittal form. |
| State 1099-K threshold | None; Minnesota does not require 1099-K unless Minnesota withholding. |
| Nonresident withholding | No general contractor withholding. Nonresident Entertainer Tax: promoters withhold 2% of gross compensation (Forms ETD/ETA); no state backup withholding. |
- State page is not tax-year specific; applies to the 2026 filing season as written.
Questions people ask about Minnesota
Do I have to file 1099s directly with Minnesota?
Yes, when Minnesota tax was withheld on the payment. Without withholding there is no Minnesota 1099 filing. 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?
January 31.
How do I file 1099s with Minnesota?
e-Services: manual entry, Simple File (.txt/.csv), or IRS Pub 1220 file upload. Electronic required if more than 10 forms (W-2s plus 1099s); 10 or fewer may be mailed. No separate transmittal form.
Does Minnesota have its own 1099-K threshold?
None; Minnesota does not require 1099-K unless Minnesota withholding.
Does Minnesota require withholding on payments to nonresident contractors?
No general contractor withholding. Nonresident Entertainer Tax: promoters withhold 2% of gross compensation (Forms ETD/ETA); no state backup withholding.
Verified September 24, 2026 against https://www.revenue.state.mn.us/submitting-form-1099-information. 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 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.