Drake Accounting®: Can the 1099-NEC be e-filed to states?
The IRS has brought back Form 1099-NEC starting in tax year 2020. The 1099-NEC will be used to report nonemployee compensation wages. Unlike other 1099 series forms, the 1099-NEC is NOT a part of the Combined Federal/State Filing Program and will need to be filed with the individual states/territories. Below is the list of states/territories and the status of the 1099-NEC e-filing process.
"Non-Withholding" means there is no withholding from wages in that state. "Implemented" means Drake Accounting® will produce an e-file that can be uploaded to the applicable state agency. If a state is paper filing only, an e-file will not be created.
Alabama |
Implemented |
Alaska |
Non-Withholding |
Arizona |
Paper filing only |
Arkansas |
Implemented |
California |
Implemented |
Colorado |
Implemented |
Connecticut |
Implemented |
Delaware |
Implemented |
District of Columbia |
Implemented |
Florida |
Non-Withholding |
Georgia |
Implemented |
Hawaii |
N-196 will be ready early 2021 |
Idaho |
Undecided (as of 12/29/20) |
Illinois |
Implemented |
Indiana |
Implemented |
Iowa |
Implemented |
Kansas |
Implemented |
Kentucky |
Implemented |
Louisiana |
Does not support NEC Reporting |
Maine |
Does not require NEC form |
Maryland |
Implemented |
Massachusetts |
Implemented |
Michigan |
Implemented (Only required when MI tax is withheld) |
Minnesota |
Implemented |
Mississippi |
Implemented |
Missouri |
Implemented |
Montana |
Implemented |
Nebraska |
Implemented |
Nevada |
Non-Withholding |
New Hampshire |
Non-Withholding |
New Jersey |
Implemented |
New Mexico |
No Form 1099-NEC reporting required |
New York |
Report on 1099-MISC, box 3 "Other Income" |
North Carolina |
Implemented |
North Dakota |
Implemented |
Ohio |
Paper filing only |
Oklahoma |
Implemented |
Oregon |
Implemented |
Pennsylvania |
Implemented |
Rhode Island |
Paper filing only |
South Carolina |
Implemented |
South Dakota |
Non-Withholding |
Tennessee |
Non-Withholding |
Texas |
Non-Withholding |
Utah |
Implemented |
Vermont |
Implemented |
Virginia |
Implemented |
Washington |
Non-Withholding |
West Virginia |
Implemented |
Wisconsin |
Implemented |
Wyoming |
Non-Withholding |
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