Do I have to file 1099s with New York?
| Form | New York tax withheld | No withholding |
|---|---|---|
| 1099-K | Direct | Direct |
| 1099-NEC | Not required | Not required |
| 1099-MISC | Not required | Not required |
| 1099-INT | Not required | Not required |
| 1099-DIV | Not required | Not required |
| 1099-R | Not required | Not required |
| 1099-B | Not required | Not required |
| 1099-G | Not required | Not required |
| All other 1099 types | Not required | Not required |
New York requires only Form 1099-K (Tax Law 1703). No state filing of NEC, MISC, INT, DIV, R, B or G.
The rules for tax year 2026
| 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. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Not addressed on the state's pages; the federal rule applies.No NY Tax Department page found requiring state filing of 1099-NEC or 1099-MISC. The only state 1099 filing duty found is 1099-K under Tax Law 1703. Latest-dated page checked: reporting_requiremts.htm, "Updated: December 12, 2025".Source: NY Tax: 1099-K reporting requirements |
| State 1099-K threshold | Follows federal. "New York's reporting requirement follows that of the IRS. Within 30 days of the federal filing, card providers and other entities must report to the New York Tax Department payments made to New York payees." No separate NY dollar threshold stated.Source: NY Tax: 1099-K reporting requirements |
| State backup withholding | None foundSource: NY Tax: 1099-K reporting requirementsAll states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed (no NY contractor withholding found on pages checked)Source: Form NYS-45-I InstructionsAll states: state backup and nonresident withholding |
| Where to file | Business Online Services, File exchange, Merchant Card folder (1099-K only) |
| File format for tax year 2026 | Same file as the IRS (1099-K)See the specifications below. |
| Annual transmittal or reconciliation | Not addressed for 1099s (DTF-202 confidentiality agreement only if using NY-payee database)Form: Form DTF-202 |
| Due dates | 1099-K: "must be filed within 30 days of the filing of the information returns required by the IRS." IRS extension "will automatically apply for New York State purposes." Must be filed electronically.Source: TSB-M-12(2)C, (2)I, (2)S |
| Combined Federal/State (CF/SF) | Not addressed on the state's pages; the federal rule applies.Source: NY Tax: 1099-K reporting requirements |
| Penalties | "A $50 penalty may be imposed for each failure to file a duplicate information return with the Tax Department, with an annual maximum penalty of $250,000." (1099-K)Source: TSB-M-12(2)C, (2)I, (2)S |
Some items for New York are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Applies to Form 1099-K filers (payment settlement entities) with NY payees; 1099-NEC/MISC state filing not stated.
- File Form 1099-K with the IRS and confirm IRS accepted the file.
- Choose to send the identical IRS file, or NY payees only (sign DTF-202 and download the Tickler database).
- Log in to Business Online Services, Services menu, File exchange, choose Merchant Card folder.
- Upload the file within 30 days of the federal filing.
File specifications and filing system
Questions people ask about New York
Do I have to file 1099s directly with New York?
It depends on the form. With New York withholding: Direct filing: K. Not required: NEC, MISC, INT, DIV, R, B, G, all other 1099s. Without withholding: Direct filing: K. Not required: NEC, MISC, INT, DIV, R, B, G, all other 1099s. 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?
1099-K: "must be filed within 30 days of the filing of the information returns required by the IRS." IRS extension "will automatically apply for New York State purposes." Must be filed electronically.
How do I file 1099s with New York?
Applies to Form 1099-K filers (payment settlement entities) with NY payees; 1099-NEC/MISC state filing not stated. File Form 1099-K with the IRS and confirm IRS accepted the file. Choose to send the identical IRS file, or NY payees only (sign DTF-202 and download the Tickler database). Log in to Business Online Services, Services menu, File exchange, choose Merchant Card folder. Upload the file within 30 days of the federal filing.
Does New York have its own 1099-K threshold?
Follows federal. "New York's reporting requirement follows that of the IRS. Within 30 days of the federal filing, card providers and other entities must report to the New York Tax Department payments made to New York payees." No separate NY dollar threshold stated.
Does New York require withholding on payments to nonresident contractors?
Not addressed (no NY contractor withholding found on pages checked) The 50-state withholding tables show where New York sits.
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 New York adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII 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.