Try it now
1099 & W-9

1099 & W-9

State 1099 and W-9 filing information

On top of IRS requirements, states have their own 1099 filing rules, which can add complexity and risk for businesses. Avalara 1099 & W-9 has a solution for that too.
Get started for free
Sign in

State 1099 and W-9 filing information

On top of IRS requirements, states have their own 1099 filing rules, which can add complexity and risk for businesses. Avalara 1099 & W-9 has a solution for that too.

Filing 1099s with states

While the IRS requires businesses to report income paid to contractors, vendors, or employees, many states have their own reporting requirements as well. State filings go to each relevant state’s tax department — to the state where the recipient resides or to the state where the income was earned. Detailed information about filing 1099s with states can be found in Avalara’s 1099 & W-9 desktop procedure for tax year 2025.
State Info
State Info

Filing 1099s with states

While the IRS requires businesses to report income paid to contractors, vendors, or employees, many states have their own reporting requirements as well. State filings go to each relevant state’s tax department — to the state where the recipient resides or to the state where the income was earned. Detailed information about filing 1099s with states can be found in Avalara’s 1099 & W-9 desktop procedure for tax year 2025.

Do I need to file 1099s with states?

It depends. Some states participate in the IRS Combined Federal/State Filing Program (CF/SF), which means the IRS automatically forwards certain forms to those states. Other states require businesses to file directly with the state — and some states may have different deadlines or formats.
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • Alabama
  • Alaska
  • American Samoa
  • Arizona
  • Arkansas
  • Armed Forces Americas
  • Armed Forces Europe
  • Armed Forces Pacific
  • California
  • Colorado
  • Connecticut
  • Delaware
  • District of Columbia
  • Federated Micronesia
  • Florida
  • Georgia
  • Guam
  • Hawaii
  • Idaho
  • Illinois
  • Indiana
  • Iowa
  • Kansas
  • Kentucky
  • Louisiana
  • Maine
  • Marshall Islands
  • Maryland
  • Massachusetts
  • Michigan
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • N. Mariana Islands
  • Nebraska
  • Nevada
  • New Hampshire
  • New Jersey
  • New Mexico
  • New York
  • North Carolina
  • North Dakota
  • Ohio
  • Oklahoma
  • Oregon
  • Palau
  • Pennsylvania
  • Puerto Rico
  • Rhode Island
  • South Carolina
  • South Dakota
  • Tennessee
  • Texas
  • US Virgin Islands
  • Utah
  • Vermont
  • Virginia
  • Washington
  • West Virginia
  • Wisconsin
  • Wyoming
  • Alabama
  • Alaska
  • American Samoa
  • Arizona
  • Arkansas
  • Armed Forces Americas
  • Armed Forces Europe
  • Armed Forces Pacific
  • California
  • Colorado
  • Connecticut
  • Delaware
  • District of Columbia
  • Federated Micronesia
  • Florida
  • Georgia
  • Guam
  • Hawaii
  • Idaho
  • Illinois
  • Indiana
  • Iowa
  • Kansas
  • Kentucky
  • Louisiana
  • Maine
  • Marshall Islands
  • Maryland
  • Massachusetts
  • Michigan
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • N. Mariana Islands
  • Nebraska
  • Nevada
  • New Hampshire
  • New Jersey
  • New Mexico
  • New York
  • North Carolina
  • North Dakota
  • Ohio
  • Oklahoma
  • Oregon
  • Palau
  • Pennsylvania
  • Puerto Rico
  • Rhode Island
  • South Carolina
  • South Dakota
  • Tennessee
  • Texas
  • US Virgin Islands
  • Utah
  • Vermont
  • Virginia
  • Washington
  • West Virginia
  • Wisconsin
  • Wyoming
  • 1042
  • 1097-BTC
  • 1098
  • 1098-C
  • 1098-E
  • 1098-Q
  • 1098-T
  • 1099-A
  • 1099-B
  • 1099-C
  • 1099-CAP
  • 1099-DIV
  • 1099-G
  • 1099-HC
  • 1099-INT
  • 1099-K
  • 1099-LS
  • 1099-LTC
  • 1099-MISC
  • 1099-NEC
  • 1099-OID
  • 1099-PATR
  • 1099-Q
  • 1099-R
  • 1099-S
  • 1099-SA
  • 3921
  • 3922
  • 5498
  • 5498-ESA
  • 5498-SA
  • W-2G

    Combined Federal/State Filing Program for 1099s

    The Combined Federal/State Filing (CF/SF) Program was established by the IRS to simplify the process of reporting information returns, such as Form 1099, to both federal and state tax authorities. With the CF/SF program, businesses submit eligible 1099 forms directly to the IRS, which then forwards the data to participating state tax agencies. This reduces the administrative burden on filers and improves compliance and data sharing across jurisdictions.

     

    As of today, 30 states participate in the program, but not all 1099 types are included, and participation is voluntary for both businesses and states.

     

    Participating states: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, Wisconsin.
    State Info
    State Info

    Combined Federal/State Filing Program for 1099s

    The Combined Federal/State Filing (CF/SF) Program was established by the IRS to simplify the process of reporting information returns, such as Form 1099, to both federal and state tax authorities. With the CF/SF program, businesses submit eligible 1099 forms directly to the IRS, which then forwards the data to participating state tax agencies. This reduces the administrative burden on filers and improves compliance and data sharing across jurisdictions.

     

    As of today, 30 states participate in the program, but not all 1099 types are included, and participation is voluntary for both businesses and states.

     

    Participating states: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, Wisconsin.

    The Avalara 1099 & W-9 solution for filing 1099s with states

    Avalara 1099 & W-9 supports businesses in managing their information return filings with states, including those under the CF/SF program. Here’s how Avalara 1099 & W-9 works for you:

     

    As you complete your e-filing with the IRS, Avalara 1099 & W-9 analyzes your 1099s to determine if you also need state filings and prompts you to schedule these additional filings.

     

    If you elect not to have Avalara 1099 & W-9 e-file with states on your behalf, you still get the custom-made “state files” for no additional charge that you can then manually upload to individual states’ websites.

     

    For a comprehensive overview of the IRS forms supported by Avalara 1099 & W-9 in each state, refer to this state-by-state guide.
    Learn more
    Get started for free
    State Info
    State Info

    The Avalara 1099 & W-9 solution for filing 1099s with states

    Avalara 1099 & W-9 supports businesses in managing their information return filings with states, including those under the CF/SF program. Here’s how Avalara 1099 & W-9 works for you:

     

    As you complete your e-filing with the IRS, Avalara 1099 & W-9 analyzes your 1099s to determine if you also need state filings and prompts you to schedule these additional filings.

     

    If you elect not to have Avalara 1099 & W-9 e-file with states on your behalf, you still get the custom-made “state files” for no additional charge that you can then manually upload to individual states’ websites.

     

    For a comprehensive overview of the IRS forms supported by Avalara 1099 & W-9 in each state, refer to this state-by-state guide.

    Avalara 1099 & W-9 helps businesses meet each state’s unique requirements (Last updated: January 25, 2026)

    State

    Details

    Alabama

    Avalara 1099 & W-9 supports e-filing Form 1099-K with the state of Alabama. The state does not require any other direct filing of information returns. 

    Alaska

    The state of Alaska does not require direct filing of information returns. 

    Arizona

    Avalara 1099 & W-9 supports e-filing Forms 1099-DIV, 1099-MISC, 1099-R, and W-2G with Arizona withholding. For other supported forms with withholding (NEC, B, G, INT, K, OID, PATR), Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of Arizona website.

    Arkansas

    The state of Arkansas participates in the Combined Federal/State Filing Program and does not require direct filing of information returns. 

    California

    Avalara 1099 & W-9 supports e-filing Forms 1098, 1098-E, 1098-T, 1099-A, 1099-C, 1099-LTC, 1099-Q, 1099-S, 3921, 3922, 5498-ESA, W-2G, and the ACA forms 1095-B and 1095-C with the state of California. Avalara also supports forms 1099-NEC and 1099-K if California tax was withheld.  

    Colorado

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of Colorado website. Avalara provides this service for recipients with Colorado state withholding on Forms 1099-NEC, 1099-MISC, 1099-B, 1099-DIV, 1099-INT, 1099-G, 1099-K, 1099-R, and W-2G. Get more information on Colorado requirements. 

    Connecticut

    Avalara 1099 & W-9 supports e-filing forms with the state of Connecticut for recipients of the 1099-K without state taxes withheld and recipients of the 1099-NEC, 1099-MISC, and 1099-R with state taxes withheld. In the latter case, businesses must file the CT-1096 with the state of Connecticut on their own. 

    Delaware

    Avalara 1099 & W-9 supports e-filing Forms 1099-NEC and 1099-MISC with the state of Delaware. Avalara also supports e-filing Form 1099-R with Delaware state tax withheld (in which case the business must file a WTH-REC (W-3) via paper or the Delaware Tax Portal). 

    District of Columbia

    Avalara 1099 & W-9 supports e-filing Forms 1099-NEC, 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-R, 1099-K, and 1095-B/C with the District of Columbia. (Form 1099-K must be submitted for recipients with at least $600 in Box 1a.) 

    Florida

    Avalara 1099 & W-9 supports e-filing Form 1099-K with the state of Florida. Form 1099-K is required for Florida recipients. The state does not require any other direct filing of information returns. 

    Georgia

    Avalara 1099 & W-9 supports e-filing forms with the state of Georgia for recipients with Georgia state withholding on Forms 1099-NEC and 1099-MISC plus all recipients of form F099-K. 

    Hawaii

    The state of Hawaii participates in the Combined Federal/State Filing Program and does not require direct filing of information returns. 

    Idaho

    The state of Idaho participates in the Combined Federal/State Filing Program and does not require direct filing of information returns.

    Illinois

    Avalara 1099 & W-9 supports e-filing Form W-2G (all Illinois recipients) and Form 1099-K (if Box 1a is $1,000+ with 4+ transactions, or $20,000+) with the state of Illinois. The state does not require any other direct filing of information returns. 

    Indiana

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of Indiana website. Avalara provides this service for recipients with Indiana state withholding on Forms 1099-NEC, 1099-R, 1099-B, 1099-DIV, 1099-G, 1099-K, and W-2G. 

    Iowa

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of Iowa website. Avalara provides this service for recipients with Iowa state withholding on Forms 1099-NEC, 1099-MISC, 1099-B, 1099-C, 1099-DIV, 1099-INT, 1099-G, 1099-K, 1099-OID, 1099-R, and W-2G. 

    Kansas

    Avalara 1099 & W-9 supports e-filing Forms 1099-NEC, 1099-MISC, 1099-B, 1099-DIV, 1099-INT, 1099-R, 1099-C, 1099-K, 1099-G, 1099-OID and W-2G with the state of Kansas. (Helpful tip: Kansas does not currently accept e-corrections.) 

    Kentucky

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of Kentucky website. Avalara provides this service for recipients with Kentucky state withholding on Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-R, and W-2G. 

    Louisiana

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of Louisiana website. Avalara provides this service for recipients with Louisiana state withholding on Forms 1099-NEC, 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-OID, 1099-R, and W-2G. 

    Maine

    Avalara 1099 & W-9 supports e-filing Forms 1099-NEC, 1099-MISC, 1099-K, 1099-DIV, 1099-B, 1099-G, 1099-INT, 1099-OID, 1099-PATR, 1099-R, and W-2G with the state of Maine for all Maine recipients. 

    Maryland

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of Maryland website. Avalara provides this service for recipients with Maryland state withholding on Forms 1099-NEC, 1099-MISC, 1099-R, 1099-S, and W-2G, plus Form 1099-K for all Maryland recipients. (Helpful tip: Including Maryland’s Central Registration Number (CRN) in the Payer State ID box will expedite processing.) 

    Massachusetts

    Avalara 1099 & W-9 supports e-filing Forms 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-S, 1099-HC with the state of Massachusetts, as well as Form 1099-K if Box 1a is greater than or equal to $600. (Helpful tip: If you choose to upload the form yourself, in line 1 of your Massachusetts form, change the 9-digit number beginning with 454 to your Payer’s EIN before submitting.) 

    Michigan

    Avalara 1099 & W-9 supports e-filing Forms 1099-NEC, 1099-MISC, and 1099-R with the state of Michigan, as well as for recipients with Michigan state withholding on Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-OID, and W-2G. 

    Minnesota

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of Minnesota website. Avalara provides this service for recipients with Minnesota state withholding on Forms 1099-NEC, 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-OID, 1099-R, and W-2G. 

    Mississippi

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of Mississippi website. Avalara provides this service for recipients with Mississippi state withholding on Forms 1099-NEC, 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-OID, 1099-R, and W-2G. 

    Missouri

    Avalara 1099 & W-9 supports e-filing for all standard 1099 forms for Missouri recipients. Forms 1099-NEC and 1099-K have a $1,200 minimum threshold. 

    Montana

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of Montana website. Avalara provides this service for recipients with Montana state withholding on Forms 1099-NEC, 1099-MISC, 1099-A, 1099-B, 1099-C, 1099-CAP, 1099-DIV, 1099-INT, 1099-G, 1099-K, 1099-LTC, 1099-OID, 1099-PATR, 1099-Q, and 1099-SA. 

    Nebraska

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of Nebraska website. Avalara provides this service for recipients with Nebraska state withholding on Forms 1099-NEC, 1099-MISC, 1099-R and W-2G. 

    Nevada

    The state of Nevada does not require direct filing of information returns. 

    New Hampshire

    The state of New Hampshire does not require direct filing of information returns. 

    New Jersey

    Avalara 1099 & W-9 supports e-filing forms with the state of New Jersey for recipients with New Jersey state withholding on Forms 1099-NEC, 1099-MISC, and 1099-R. Avalara also supports e-filing ACA Forms 1095-B and 1095-C with the state of New Jersey. 

    New Mexico

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of New Mexico website. Avalara provides this service for recipients with New Mexico state withholding on Forms 1099-R and W-2G. (Helpful tip: Although New Mexico participates in the IRS Combined Federal/State Filing Program (CF/SF), the state requires notification that the payer is filing information returns through the program. Businesses may submit a letter of intent to the New Mexico Taxation and Revenue Department, Personal Income Tax Unit, P.O. Box 25122, Santa Fe, New Mexico 87504-5122.) 

    New York

    Instead of e-filing, Avalara 1099 & W-9 prepares Form 1099-K for businesses to manually upload to the state of New York website. The state does not require any other direct filing of information returns. 

    North Carolina

    Avalara 1099 & W-9 supports e-filing Forms 1099-K and 1099-R with the state of North Carolina, as well as for recipients with North Carolina state withholding on Forms 1099-NEC, 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, and W-2G. 

    North Dakota

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of North Dakota website. Avalara provides this service for recipients with North Dakota state withholding on Forms 1099-NEC, 1099-MISC, 1099-B, 1099-DIV, 1099-INT, 1099-G, 1099-OID, 1099-PATR, 1099-R, and W-2G. 

    Ohio

    Instead of e-filing, Avalara 1099 & W-9 prepares Form 1099-R for businesses to manually upload to the state of Ohio website. Recipients with Ohio state withholding on Forms 1099-NEC and 1099-MISC must mail in paper forms. 

    Oklahoma

    Avalara 1099 & W-9 supports automated e-filing for Form 1099-NEC for all Oklahoma recipients. No other direct filing is required. 

    Oregon

    Avalara 1099 & W-9 supports e-filing Forms 1099-NEC, 1099-MISC, 1099-G, 1099-K, 1099-R, W-2G, and W-2 with the state of Oregon. (Helpful tip: Ensure you’ve entered the payer’s Oregon BIN in the State Payer ID box of your recipients’ 1099s. For W-2s, enter Transit tax withheld in box 14. Example: "ORSTT W/H - $15.00"). Instead of e-filing, Avalara 1099 & W-9 prepares Form W-2s for businesses to manually upload to the state of Oregon website. 

    Pennsylvania

    Avalara 1099 & W-9 supports e-filing Forms 1099-NEC, 1099-MISC, and 1099-R with the state of Pennsylvania. (Helpful tip: If you have a Pennsylvania tax account ID, you must enter it in the state withholding section of your forms, even if you did not have withholding. If you do not have a Pennsylvania Payer ID, leave that field blank. Do not enter your EIN. If you have Pennsylvania withholding for recipients, you must file a PA REV-1667 form, either electronically, if you e-filed with Avalara or if you sent paper forms to Pennsylvania.) 

    Rhode Island

    Avalara 1099 & W-9 supports e-filing for ACA Forms 1095-B/C for Rhode Island recipients. Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of Rhode Island website. Avalara provides this service for recipients with Rhode Island state withholding on Forms 1099-NEC, 1099-MISC, 1099-K, and 1099-R. (Helpful tip: Rhode Island only accepts paper forms.) 

    South Carolina

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of South Carolina website. Avalara provides this service for recipients with South Carolina state withholding on Forms 1099-NEC, 1099-MISC, 1099-K, and 1099-R. (Helpful tip: South Carolina only accepts submissions via CD-ROM.) 

    South Dakota

    The state of South Dakota does not require direct filing of information returns. 

    Tennessee

    Avalara 1099 & W-9 supports e-filing Form 1099-K with the state of Tennessee. The state does not require any other direct filing of information returns. 

    Texas

    The state of Texas does not require direct filing of information returns.

    Utah

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of Utah website. Avalara provides this service for recipients with Utah state withholding on Forms 1099-NEC, 1099-MISC, and 1099-R. 

    Vermont

    Avalara 1099 & W-9 supports e-filing Form 1099-K (if there’s more than $600 in Box 1a) with the state of Vermont, as well as for recipients with Vermont state withholding on Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, and 1099-R. 

    Virginia

    Avalara 1099 & W-9 supports e-filing Form 1099-K (if there’s more than $600 in Box 1a) with the state of Virginia, as well as for recipients with Virginia state withholding on Forms 1099-NEC, 1099-MISC, and 1099-R. 

    Washington

    The state of Washington does not require direct filing of information returns. 

    West Virginia

    Instead of e-filing, Avalara 1099 & W-9 prepares forms for businesses to manually upload to the state of West Virginia website. Avalara provides this service for recipients with West Virginia state withholding on Forms 1099-NEC, 1099-MISC, 1099-R, and W-2G. 

    Wisconsin

    Avalara 1099 & W-9 supports e-filing forms with the state of Wisconsin for recipients with Wisconsin state withholding on Forms 1099-NEC, 1099-B, 1099-DIV, 1099-INT, 1099-MISC, 1099-R, and W-2G. Instead of e-filing, Avalara 1099 & W-9 prepares W-2 files for businesses to manually upload to the state of Wisconsin website. 

    Wyoming

    The state of Wyoming does not require direct filing of information returns. 

    CUSTOMER STORIES

    See what our customers have to say

    “Avalara 1099 & W-9 helps Bookkeeper360 file our customers’ 1099s on time and with ease. We couldn’t get through tax season without it!”

    • —Nick Pasquarosa
    • CEO, Bookkeeper360

    “Avalara 1099 & W-9 is my go-to tool for improving our clients’ compliance with 1099 regulations. It’s also budget-friendly, making it accessible for businesses of varying sizes. Lastly, I love that Avalara allows for easy submissions of corrections, which minimizes stress during the busy year-end close. It’s an invaluable tool in my tech stack.”

    • —Barbara Harley
    • Owner, Elmwood Bookkeepers
    View all customer stories

    Live Q&A with 1099 experts

    Got questions about the 1099-NEC, 1099-MISC, or 1042-S? Tune into our twice-weekly January webinar and get the answers you need — straight from 1099 and accounts payable professionals.
    Sign up for free
    alt
    alt

    Live Q&A with 1099 experts

    Got questions about the 1099-NEC, 1099-MISC, or 1042-S? Tune into our twice-weekly January webinar and get the answers you need — straight from 1099 and accounts payable professionals.