The rules
| Forms filed with the state | Only Form 1099-K (payment-card & third-party network payments) under Tax Law § 1703. No state filing of 1099-NEC, MISC, INT, DIV, R, B or G. Any NY tax withheld on non-wage payments is reported on quarterly Form NYS-45. |
| Who must file | Card providers, merchant acquiring entities, third-party settlement organizations and payment facilitators that file 1099-K with the IRS and paid New York payees. Option to report identical IRS file or NY payees only. |
| Due date | Within 30 days of the federal 1099-K filing (federal: March 31 electronic). No separate NY due date for other 1099s. |
| How | Electronic upload only, via a Business Online Services account (merchant card reporting upload). New York does not participate in CF/SF. |
| State 1099-K threshold | None below federal; NY page cites no dollar threshold—report what is filed with the IRS. |
| Nonresident withholding | None. No state withholding requirement on payments to nonresident independent contractors and no state backup-withholding rule. |
- New York requires no 1099-NEC/MISC filing; only 1099-K from payment settlement entities.
- State page updated December 12, 2025; not tax-year specific.
Questions people ask about New York
Do I have to file 1099s directly with New York?
Yes, when New York tax was withheld on the payment. Even without withholding, New York requires a direct filing in some cases. Card providers, merchant acquiring entities, third-party settlement organizations and payment facilitators that file 1099-K with the IRS and paid New York payees. Option to report identical IRS file or NY payees only.
Which 1099 forms does New York require?
Only Form 1099-K (payment-card & third-party network payments) under Tax Law § 1703. No state filing of 1099-NEC, MISC, INT, DIV, R, B or G. Any NY tax withheld on non-wage payments is reported on quarterly Form NYS-45.
When are 1099s due in New York?
Within 30 days of the federal 1099-K filing (federal: March 31 electronic). No separate NY due date for other 1099s.
How do I file 1099s with New York?
Electronic upload only, via a Business Online Services account (merchant card reporting upload). New York does not participate in CF/SF.
Does New York have its own 1099-K threshold?
None below federal; NY page cites no dollar threshold—report what is filed with the IRS.
Does New York require withholding on payments to nonresident contractors?
None. No state withholding requirement on payments to nonresident independent contractors and no state backup-withholding rule.
Verified September 24, 2026 against https://www.tax.ny.gov/bus/multi/reporting_requiremts.htm. 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 New York 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.