State 1099 Filing Rules Explained

In this episode, Jason breaks down one of the trickiest parts of compliance: state 1099 filing rules. Every state has its own requirements — and some of them will surprise you. (Looking at you, New York and Illinois!)

What You’ll Learn

• Why the state boxes on a 1099 don’t fulfill your state filing obligations
• How to determine which states you need to file in
• Why contractor location (and where the work is performed) matters
• How state backup withholding rules differ — especially California’s
• Why some states only require 1099s if you did state-level backup withholding
• How federal threshold changes (like the move to $2,000) may not match state rules
• Tips for keeping up with changing state portals, thresholds, and requirements
• A surprising trivia fact about two income-tax states with no 1099-NEC or 1099-MISC filing requirements

Referenced Resources

• IRS Publication 1220 (Combined Federal/State Filing Program chart)

About This Podcast

Information Return Intelligence is your weekly briefing on the constantly shifting world of information return compliance — from 1099-NEC to 1042-S and beyond. Short, fast-moving, and packed with practical insights.