Direct State Reporting

With a complex patchwork of rules, thresholds, deadlines and reporting methods, managing 1099-NEC direct state reporting can be difficult and create significant penalty risk for your organization.

With eFileMyForms, you can save time and money managing direct state reporting obligations.

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Comprehensive service covers combined federal state filing (CF/SF) and direct state reporting obligations

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Coverage for 30+ states with more being added regularly

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eFileMyForms automatically determines which 1099-NEC returns are subject to state reporting

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Add the service to your order and choose eFile only or print, mail and eFfile and we take care of the rest

eFileMyForms Makes it Easier

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1

Validate state information

Relevant State IDs, State Withholding numbers, Box 7 State Income complete, extra state fields for IA, ID or WV and any other required information.

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2

Determine number of forms

Review cart for the number of 1099-NEC forms that require direct state filing.

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3

Review your order

Verify the state reporting services (eFile only or print, mail and eFile) in your cart.

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4

Finalize and check out

Visit the 1099-NEC State Reporting Details page for information on additional actions you may need to complete your state reporting.

The eFileMyForms 1099-NEC direct state reporting service covers the following states:

1099-NEC State Reporting Through the Combined Federal State Filing Program (CF/SF)* 

CF/SF program satisfies AR, CA, HI, ID, MD, MI, MO, OK
CF/SF satisfies – requires customer to submit reconciliation form NE, NJ

*Important note:  Many states that participate in the CF/SF program for other form types may require additional direct reporting of the 1099-NEC. We’ve done the research for you and determined the states listed in the previous table will accept the 1099-NEC through the CF/SF program for tax year 2022. For these states, 1099-NEC return information will be forwarded by the IRS through the CF/SF program free of charge with your Federal eFile order.

Requires 1099-NEC Reporting Directly to the State

Fully supported direct reportingKY, MA, MN, MS, ND, OH, OR, SC
Supported with customer submitted reconciliation formAZ, CO, DC, DE, GA, NC, UT, VT, WI
Supported if no withholdingAL, CT, KS, MT
Not supportedIA, IN, LA, PA, RI, VA, WV
Reporting not requiredAK, FL, IL, ME, NH, NM, NV, NY, SD, TN, TX, WA, WY

All 1099-NEC returns, subject to direct filing with the states, can be added to each order at check out for $1.49 per state return. This service is only available for the current tax year and supported states listed above.

1099-NEC State Reporting Details

Filing the 1099-NEC Through the Combined Federal State Filing Program (CF/SF) 

For tax year 2022, there are several states that will accept 1099-NEC filings through the CF/SF program. However, it’s important to note that many states that participate in the CF/SF program require additional direct reporting of the 1099-NEC.  We’ve done the research for you and determined the states listed in the following table will accept the 1099-NEC through the CF/SF program. eFileMyForms will automatically direct the IRS to forward your 1099-NEC returns to these states. This service is free of charge and will be processed automatically with your federal order. For more information on the CF/SF program visit our FAQ page.  

StateSupported By eFileMyFormsHelpful LinkseFileMyForms Order DeadlineState Filing Deadline
AR, CA, HI, ID, MD, MI, MO, OK Yes N/A 1/24 1/31 
NE Yes – Customer must submit reconciliation form separately State Instructions  
Reconciliation Form 
1/24 1/31 
NJ Yes – Customer must submit reconciliation form separately State Instructions  
Reconciliation Form   
1/24 1/31 

Filing the 1099-NEC Directly with The States   

The following table details the states that require reporting of the 1099-NEC return information directly to the state department of revenue.  At check out, eFileMyForms will automatically determine which 1099-NEC returns are subject to direct state filing and present that information to you.  Check the box to add the 1099-NEC Direct State Filing Service to your order and these returns will be filed on your behalf directly with the state for $1.49 per return.   

StateSupported By eFileMyFormsHelpful LinkseFileMyForms Order DeadlineState Filing Deadline
AL  Yes – Only if no withholding State Instructions  
Reconciliation Form   
3/83/15 
AZ  Yes – Customer must submit reconciliation form separatelyState Instructions
Reconciliation Form
1/24 1/31 
CO  Yes – Customer must submit reconciliation form separatelyState Instructions
Reconciliation Form
1/24 1/31 
CTYes – Only if no withholdingState Instructions 1/24 1/31 
DCYes – Customer must submit reconciliation form separatelyState Instructions   
Reconciliation Instructions  
Reconciliation Form
1/24 1/31 
DEYes – Customer must submit reconciliation form separatelyState Instructions   
Reconciliation Form
1/24 1/31 
GAYes – Customer must submit reconciliation form separatelyReconciliation Instructions   
Reconciliation Form
1/24 1/31 
KSYes – Only if no withholdingState Instructions1/24 1/31 
KYYesState Instructions1/24 1/31 
MAYesState Instructions1/24 1/31
MNYesState Instructions 1/24 1/31
MSYesState Instructions 2/212/28
MTYes – Only if no withholding  State Instructions1/24 1/31
NC  YesState Instructions1/24 1/31
NDYesState Instructions 1/24 1/31
OHYes  State Instructions1/24 1/31
SCYes  State Instructions 1/24 1/31
UTYes – Customer must submit reconciliation form separately  State Instructions  
Reconciliation Form
1/24 1/31
VTYes – Customer must submit reconciliation form separatelyState Instructions   
Reconciliation Form
1/24 1/31
WIYes – Customer must submit reconciliation form separatelyState Instructions   
Reconciliation Form
1/24 1/31

1099-NEC Direct State Reporting – Unsupported States 

The states in this table are not supported by the eFileMyForms 1099-NEC state filing service.  If you have filing obligations in any of these states we have provided links to the state instructions to help you manage filing on your own.    

StateSupported By eFileMyFormsHelpful LinkseFileMyForms Order DeadlineState Filing Deadline
IANot SupportedState InstructionsNot Supported2/15
 INNot SupportedState InstructionsNot Supported1/31 
LANot SupportedState Instructions Not Supported2/28
PANot SupportedState InstructionsNot Supported1/31 
RINot SupportedState InstructionsNot SupportedN/A
VANot SupportedState InstructionsNot Supported1/31 
WVNot SupportedState InstructionsNot Supported1/31 

1099-NEC reporting not required in these states: 

AK, FL, IL, ME, NH, NM, NV, NY, SD, TN, TX, WA, WY 

For additional information on how eFileMyForms can help with your 1099-NEC direct state reporting obligations, check out this video.   

Pricing

All 1099-NEC returns, subject to filing with the states, can be added to each order at check out for $1.49 per state return.  This service is available for eligible states only.

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