New York 1099 filing requirements

Most of the Department of Taxation and Finance's pages are silent on Forms 1099. The withholding tax filing requirements name Form NYS-45 and Form NYS-1 and nothing else, and the withholding tax hub's topic list contains no information-return item.

One publication is not silent. Publication NYS-50, the employer's guide, answers the question directly, in a section headed for it.

The same publication gives the reason: income that is reported on federal Form(s) 1099 is not subject to New York State withholding tax, and there are no provisions in the Tax Law for such withholding. What the Department does publish for payers is quarterly reporting on Form NYS-45.

The short version

Is a state filing required?

No. Publication NYS-50 says New York State no longer requires the annual filing of Form 1099 information returns. The mechanism the Department does publish is quarterly reporting on Form NYS-45.

Does CF/SF apply?

New York is not in the IRS's table of CF/SF participating states. It appears only in the abbreviations table, which carries an explicit caveat that it does not represent participating states.

What is filed instead

Form NYS-45: unemployment insurance information, withholding tax information, and quarterly employee and payee wage reporting and withholding information, filed together as a single return. It is due the last day of the month following the quarter, so the fourth-quarter return is due January 31.

Gambling winnings

Payers of gambling winnings report the withholding on Form NYS-45 Part B and the winnings themselves in Part C, rather than on an information return filed with the state.

Form 1099-K

The genuine exception, with its own regime: within 30 days of the federal filing, card providers and other entities must report payments made to New York payees to the Tax Department, and an electronic 1099-K is due March 31 of the year following the transactions.

Electronic filing

For withholding returns, the Department requires electronic filing and payment, offering Web File, Web Upload, and FSET-compatible software.

What this means for a January workload

For a practice whose New York clients pay contractors, the state-side work is the quarterly NYS-45 cycle rather than a January information-return run. That is a genuinely different rhythm from Connecticut or Massachusetts next door, and it is worth having the difference written down somewhere your team reads in December.

The 1099-K obligation is the one to diary, because its clock is not the season's: it runs 30 days from the federal filing, not from a fixed state date.

Why New York appears here at all

We wrote these nine guides because they are the states our customers' clients actually live and work in. Where a state's rule is unresolved on the state's own published pages, this article says so rather than picking an answer.