How state 1099 filing works

A state gets its copy of a 1099 in one of three ways: the IRS forwards it, you upload a file the state asks for, or you file with the state yourself. Some states want nothing at all.

Combined Federal/State Filing is an IRS program. When you turn it on for a payer, the IRS forwards that payer's records to the states that take part. It is off until you turn it on.

An upload file is the state's own copy, in the layout the state publishes. We prepare it from the forms you file with the IRS, and you upload it to the state's portal under your firm's own account. We send nothing to a state.

Each state's rule is the state's own. We read them again before each season, and each section below cites the state's publication.

Alabama

Nothing to file with Alabama while Combined Federal/State Filing (CF/SF) is on for the payer, except a 1099‑K or a form with Alabama withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Alabama wants a copy of every 1099 of $1,500 or more from an Alabama payer (Ala. Admin. Code r. 810-3-26-.01), and every 1099 with Alabama tax withheld filed with Form A-3, which CF/SF cannot cover (ALDOR, Information Return Filing Requirements). It also wants a duplicate of every 1099‑K filed with the IRS for a payee with an Alabama address (Ala. Admin. Code r. 810-3-26-.03).

Portal

My Alabama Taxes

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Alaska

Nothing to file with Alaska.

What we do

We prepare no file, and usually there is nothing to file.

What to do

Keep the records.

The rule

Alaska has no individual income tax and publishes no 1099 filing requirement (Alaska Administrative Manual 360.050, read October 5, 2026).

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Arizona

Arizona wants a 1099 only with Arizona withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Arizona wants every 1099 with Arizona tax withheld, filed with Form A1-R, and has not said whether the copy the IRS forwards under CF/SF counts (ADOR, Form A1-R instructions).

Portal

AZTaxes

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Arkansas

Arkansas wants 1099s of $2,500 or more.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Arkansas wants every 1099 of $2,500 or more for an Arkansas resident, and every one with Arkansas tax withheld, and has not said whether the copy the IRS forwards under CF/SF counts (DFA, Withholding Tax Employer's Instructions).

Portal

ATAP

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California

Nothing to file with California while CF/SF is on for the payer.

What we do

The IRS forwards it when you turn on Combined Federal/State Filing for the payer.

What to do

With CF/SF off, you would build a Publication 1220 file for SWIFT yourself. Turning on CF/SF for the payer is the whole of the work.

The rule

California wants a return for a California resident or for work done in California, and takes CF/SF as satisfying it outright (FTB, Guidance for reporting information returns).

California 1099 filing requirements

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Colorado

Colorado wants a 1099 only with Colorado withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Colorado wants every 1099 reporting Colorado withholding, and has not said whether the copy the IRS forwards under CF/SF counts (CDOR, Withholding Tax Topics: Voluntary Withholding).

Portal

Revenue Online

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Connecticut

Connecticut wants every 1099 for a resident or for work done in Connecticut.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Connecticut wants every 1099 for a resident, or for work performed wholly or partly in Connecticut, "even if no Connecticut income tax was withheld" (DRS, 1099 electronic filing requirements).

Portal

myconneCT

Connecticut 1099 filing requirements

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Delaware

Delaware wants every 1099‑NEC and 1099‑MISC for a resident or for work done in Delaware.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Delaware wants every 1099‑NEC and 1099‑MISC issued to a Delaware resident, or to a nonresident for work done in Delaware, sent directly, and says its CF/SF participation does not cover them (Division of Revenue, W‑2 and 1099 Form FAQs).

Portal

Delaware Taxpayer Portal

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District of Columbia

The District of Columbia wants 1099s of $600 or more.

What we do

We prepare the upload file. You upload it under your own account.

The rule

The District of Columbia wants a copy of every 1099 of $600 or more paid to a District resident, and any form with District tax withheld, and says a separate direct filing is required "even when you are an approved filer in the CF/SF program" (OTR, Specifications for the Electronic Filing of Forms 1099/W‑2G).

Portal

MyTax.DC.gov

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Florida

Nothing to file with Florida, except a 1099‑K.

What we do

We prepare no file, and usually there is nothing to file.

What to do

A payment settlement entity files each 1099‑K for a Florida payee through the Department's 1099‑K Reporting application, within 30 days after the federal return. SimplifyGigTax writes no Florida file.

The rule

Florida has no personal income tax and publishes no 1099‑NEC filing requirement (DOR, FAQ 1466, read October 5, 2026).

Portal

1099-K Reporting application

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Georgia

Georgia wants a 1099 only with Georgia withholding, overtime or cash tips, and every 1099‑K.

What we do

We prepare no file. You file it with the state.

What to do

Georgia has said it will publish its tax year 2026 file layout in late October 2026.

The rule

Georgia wants every 1099‑K, and any other 1099 only if it reports Georgia withholding, qualified overtime or qualified cash tips: "All other Forms 1099 must be submitted only if they report Georgia withholding tax, qualified overtime compensation, or qualified cash tips." A form with Georgia withholding goes to Georgia directly, never through CF/SF (DOR, 2026 Employer's Withholding Tax Guide).

Portal

Georgia Tax Center

Georgia 1099 filing requirements

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Hawaii

Nothing to file with Hawaii while CF/SF is on for the payer.

What we do

The IRS forwards it when you turn on Combined Federal/State Filing for the payer.

What to do

With CF/SF off, the state copies go on paper with Form N-196 by February 28, one N-196 per form type, because Hawaii takes no direct electronic 1099 filing. SimplifyGigTax writes no Hawaii file.

The rule

Hawaii wants a copy of every 1099 from a payer doing business, or with a paying office, in Hawaii (Department of Taxation, Form N-196).

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Idaho

Nothing to file with Idaho while CF/SF is on for the payer, except Form 967 where Idaho tax was withheld.

What we do

The IRS forwards it when you turn on Combined Federal/State Filing for the payer.

What to do

Where Idaho tax was withheld, Form 967 goes to Idaho by January 31. With CF/SF off, upload through Idaho's Taxpayer Access Point by February 28, as CSV or XML for tax year 2026; Idaho had published neither layout (Idaho State Tax Commission, read October 5, 2026). SimplifyGigTax writes no Idaho file.

The rule

Idaho wants every 1099‑NEC issued for services performed, or property located, in Idaho, and every one with Idaho tax withheld (Idaho State Tax Commission, Information Return 1099 E-Filing Guide).

Portal

Taxpayer Access Point (TAP)

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Illinois

Nothing to file with Illinois, except a 1099‑K for an Illinois payee.

What we do

We prepare no file, and usually there is nothing to file.

What to do

Keep the records. A payer that withholds Illinois tax reports it on the quarterly Form IL-941, not on a 1099, and reconciles the year's total withheld against line 2 of its IL-941s. The one exception is the 1099‑K: Illinois wants it for a payee with an Illinois address, through MyTax Illinois, and SimplifyGigTax writes no Illinois file for it.

The rule

Illinois does not want the 1099‑NEC or the 1099‑MISC: "All other Forms 1099 are not included in the electronic filing mandate nor are they required to be submitted to Illinois, unless we request them" (IDOR, Publication 110).

Illinois 1099 filing requirements

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Indiana

Indiana wants a 1099 only with Indiana withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Indiana wants every 1099 with Indiana state or county tax withheld, sent with Form WH-3, and has not named CF/SF as replacing it (DOR, Departmental Notice #5).

Portal

INTIME

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Iowa

Iowa wants a 1099 only with Iowa withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Iowa wants every 1099 with Iowa tax withheld filed through GovConnectIowa, and Iowa does not take part in CF/SF (IDR, File a W‑2 or 1099).

Portal

GovConnectIowa

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Kansas

Kansas wants every 1099.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Kansas wants a copy of every 1099 filed with the IRS for a Kansas resident or anyone else taxable in Kansas, and says the IRS copy does not replace it (KDOR, W‑2 and 1099 Frequently Asked Questions).

Portal

WebTax

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Kentucky

Kentucky wants a 1099 only with Kentucky withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Kentucky wants a 1099 only when Kentucky tax was withheld, and does not take part in CF/SF (DOR, 2025 Specifications for Electronic Submission of 1099 and W2G).

Portal

MyTaxes

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Louisiana

Nothing to file with Louisiana while CF/SF is on for the payer, except a 1099 with Louisiana withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Louisiana wants every 1099‑NEC for work done in Louisiana, or by a Louisiana resident (LDR, Revenue Information Bulletin 23-006).

Portal

LaWage

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Maine

Maine wants every 1099 filed directly.

What we do

We prepare no file. You file it with the state.

What to do

File through the Maine Tax Portal; Maine expects the IRS XML format for tax year 2026 and had not published its layout (MRS, read October 5, 2026). SimplifyGigTax writes no Maine file.

The rule

Maine wants every 1099 for a Maine resident or a Maine-source payment filed directly, with or without Maine withholding, and says in its own words: "Do not use the combined Fed/State Program" (MRS, Electronic File Specifications, Forms 1099 and W‑2G).

Portal

Maine Tax Portal

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Maryland

Maryland wants a 1099 only with Maryland withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Maryland wants a 1099 with Maryland tax withheld, of any amount, and "will NOT be processing any 1099's from the Combined Federal/State Filing Program" (Comptroller, 2025 Maryland Employer Reporting of 1099s Instructions and Specifications).

Portal

Maryland Tax Connect

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Massachusetts

Massachusetts wants every 1099 for a resident or for work done in Massachusetts, and a 1099‑K at $600 or more.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Massachusetts wants every 1099 for a resident or for work done in Massachusetts, and a 1099‑K at $600 or more in gross payments, and says CF/SF changes nothing: "Annual reports must be filed directly with DOR even if the transmitter participates" (DOR, Massachusetts Form 1099 filing requirements).

Portal

MassTaxConnect

Massachusetts 1099 filing requirements

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Michigan

Michigan wants every 1099 for a Michigan resident.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Michigan wants a state copy of every 1099‑NEC, 1099‑MISC and 1099‑K issued to a Michigan resident, with or without withholding, and says it "is not currently receiving copies of 1099 forms filed through the federal Information Returns Intake System (IRIS)" (Treasury, Income Record Form Remittance Guide).

Portal

Michigan Treasury Online

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Minnesota

Minnesota wants a 1099 only with Minnesota withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Minnesota wants every 1099 reporting Minnesota withholding, of any amount, "even if you participate in the Federal/State Combined program" (DOR, Withholding Fact Sheet 2a).

Portal

e-Services

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Mississippi

Nothing to file with Mississippi while CF/SF is on for the payer, except a 1099 with Mississippi withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Mississippi wants 1099 information for payments over $600 where Mississippi law requires a return, and every 1099 with Mississippi tax withheld (DOR, Pub 89-700, Withholding Income Tax Tables and Employer Instructions).

Portal

Taxpayer Access Point (TAP)

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Missouri

Missouri wants 1099s of $1,200 or more.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Missouri wants a copy of every 1099 of $1,200 or more from a Missouri source, for residents and nonresidents alike, and does not take part in CF/SF: "Separate filing with Missouri is required" (DOR, 2025 Missouri Employer Reporting of 1099 Instructions and Specifications Handbook).

Portal

Online W-2 and 1099 Submission System

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Montana

Montana wants 1099s of $600 or more.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Montana wants every 1099‑NEC, 1099‑MISC and 1099‑K of $600 or more paid to a Montana resident or Montana business, with or without withholding, and says nothing about whether the copy the IRS forwards under CF/SF counts (DOR, Montana Employer and Information Agent Guide).

Portal

TransAction Portal

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Nebraska

Nebraska wants a 1099 only with Nebraska withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Nebraska wants a 1099 showing Nebraska withholding filed with Form W‑3N (DOR, Nebraska Computer Reporting Procedure for Forms 1099, 21CM).

Portal

NebFile for Business

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Nevada

Nothing to file with Nevada.

What we do

We prepare no file, and usually there is nothing to file.

What to do

Keep the records.

The rule

Nevada has no individual income tax and "does not require informational copies of Nevada residents' Federal Income Tax forms" (Department of Taxation, Income Tax in Nevada).

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New Hampshire

Nothing to file with New Hampshire.

What we do

We prepare no file, and usually there is nothing to file.

What to do

Keep the records.

The rule

New Hampshire does not tax wages, has repealed its Interest and Dividends Tax, and publishes no 1099 filing requirement (DRA, Interest and Dividends Tax, read October 5, 2026).

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New Jersey

New Jersey wants 1099s of $1,000 or more; no 1099‑K file from us.

What we do

We prepare the upload file. You upload it under your own account.

The rule

New Jersey wants a 1099 at $1,000 or more for the year, or with New Jersey tax withheld, and a form with withholding goes in with Form NJ-W‑3 rather than through CF/SF (NJ-WT).

Portal

Division of Taxation's Online Upload Service

New Jersey 1099 filing requirements

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New Mexico

Nothing to file with New Mexico for most payers.

What we do

We prepare no file, and usually there is nothing to file.

What to do

Only a remitter of oil and gas proceeds files a 1099‑MISC, and CF/SF covers it while it is on for the payer; with CF/SF off it goes through the Taxpayer Access Point by the last day of February. SimplifyGigTax writes no New Mexico file.

The rule

New Mexico does not require a 1099‑NEC: it is "not required by statute to be reported to the Department", even with New Mexico withholding (TRD, FYI-330).

Portal

Taxpayer Access Point (TAP)

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New York

Nothing to file with New York, except a 1099‑K for a New York payee.

What we do

We prepare no file, and usually there is nothing to file.

What to do

Keep the records. Income reported on a 1099 "is not subject to New York State withholding tax" (Publication NYS-50). The one exception is the 1099‑K: New York wants it for a New York payee, uploaded through Business Online Services, and SimplifyGigTax writes no New York file for it.

The rule

New York does not want 1099s: "New York State no longer requires the annual filing of Form 1099 information returns" (Publication NYS-50).

New York 1099 filing requirements

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North Carolina

North Carolina wants a 1099 only with North Carolina withholding, and every 1099‑K.

What we do

We prepare the upload file. You upload it under your own account.

The rule

North Carolina wants a 1099 only when it shows North Carolina tax withheld, and then directly: "The required W‑2 and 1099 statements must be filed directly with the Department" (NCDOR, eNC3 Frequently Asked Questions). It also wants a duplicate of every 1099‑K a payment settlement entity files with the IRS (NCDOR, Important Notice: Payment Settlement Entities).

Portal

eNC3

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North Dakota

Nothing to file with North Dakota while CF/SF is on for the payer, except a 1099 with North Dakota withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

North Dakota wants every 1099‑NEC the payer files federally when the payee is a North Dakota resident or the income is North Dakota sourced (Office of State Tax Commissioner, Income Tax Withholding and Information Returns Guideline).

Portal

ND TAP

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Ohio

Ohio wants a 1099 only with Ohio withholding; no 1099‑K file from us.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Ohio asks for 1099 information for each recipient from whom Ohio individual income tax or Ohio school district income tax was withheld, and has not said that CF/SF discharges its upload mandate (Ohio DOT, 1099 specifications).

Portal

OH|TAX eServices

Ohio 1099 filing requirements

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Oklahoma

Oklahoma wants the 1099‑NEC; CF/SF covers the 1099‑MISC while it is on for the payer.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Oklahoma wants every 1099‑NEC of $750 or more paid to an Oklahoma resident or for services performed in Oklahoma, and says the 1099‑NEC "is not part of CF/SF program and must be submitted directly to OTC" (OTC, Tax Document Filing Information). It takes a 1099‑MISC of $750 or more through CF/SF, with no Form 501 (OTC, Form 501 instructions).

Portal

OkTAP

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Oregon

Oregon wants every 1099.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Oregon wants every 1099 where the recipient or the payer has an Oregon address, filed through iWire, and says "Oregon is not participating in the Combined Federal/State Filing" (DOR, iWire).

Portal

iWire

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Pennsylvania

Pennsylvania wants every 1099‑NEC and 1099‑MISC reporting Pennsylvania source income.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Pennsylvania wants a copy of any 1099‑NEC or 1099‑MISC reporting Pennsylvania source income, with no dollar threshold of its own, and has not said that CF/SF discharges that duty (DOR, PIT Bulletin 2023-01).

Portal

myPATH

Pennsylvania 1099 filing requirements

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Rhode Island

Rhode Island wants 1099s of $100 or more.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Rhode Island wants every 1099 reporting $100 or more of Rhode Island-sourced income, with or without Rhode Island withholding, and says "Rhode Island does not participate in the combined Federal/State filing program" (Division of Taxation, Withholding Tax Filing and Transmittal Requirements).

Portal

Rhode Island Tax Portal

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South Carolina

South Carolina wants a 1099 only with South Carolina withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

South Carolina wants a 1099 only when South Carolina tax was withheld, and then directly: "Statements containing South Carolina Income Tax withholding must be reported directly to the SCDOR" (SCDOR, RS-1 W‑2 and 1099 Filing Instructions).

Portal

MyDORWAY

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South Dakota

Nothing to file with South Dakota.

What we do

We prepare no file, and usually there is nothing to file.

What to do

Keep the records.

The rule

South Dakota has no income tax and does not take the 1099‑NEC routinely: "If the Department of Revenue wants to review a 1099 NEC form, we will reach out to individuals and request it" (Department of Revenue, Winter 2022 Newsletter).

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Tennessee

Nothing to file with Tennessee, except a 1099‑K.

What we do

We prepare no file, and usually there is nothing to file.

What to do

A payment settlement entity files a duplicate of each 1099‑K for a Tennessee payee through TNTAP within 30 days after the IRS due date. SimplifyGigTax writes no Tennessee file.

The rule

Tennessee has no individual income tax: "The state copy of all Form 1099s should not be sent to the state of Tennessee, since there is no requirement to do so" (Department of Revenue, GEN-22 Federal Tax Documents).

Portal

TNTAP

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Texas

Nothing to file with Texas.

What we do

We prepare no file, and usually there is nothing to file.

What to do

Keep the records.

The rule

Texas has no individual income tax and publishes no 1099 filing requirement (Comptroller of Public Accounts, read October 5, 2026).

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Utah

Utah wants a 1099 only with Utah withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Utah wants a 1099 only when Utah tax was withheld, and does not take part in CF/SF (Tax Commission, Publication 14 and TI-03).

Portal

Taxpayer Access Point (TAP)

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Vermont

Vermont wants a 1099 for a nonresident who worked in Vermont, or with Vermont withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Vermont wants a 1099 for every nonresident who performed services in Vermont, and every 1099 with Vermont withholding, filed with Form WHT-434; Vermont does not take part in CF/SF (32 V.S.A. § 5862d).

Portal

myVTax

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Virginia

Virginia wants a 1099 only with Virginia withholding, and every 1099‑K.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Virginia wants a 1099 only when it shows Virginia income tax withheld, and does not take part in CF/SF (Virginia Tax, Web Upload Guide for W-2s, W2-Cs, and 1099s). It also wants a duplicate of every 1099‑K for a payee with a Virginia address or who is a Virginia taxpayer (Virginia Tax, Tax Bulletin 20-10).

Portal

Web Upload

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Washington

Nothing to file with Washington.

What we do

We prepare no file, and usually there is nothing to file.

What to do

Keep the records.

The rule

Washington has no personal income tax and publishes no 1099 filing requirement for payers (DOR, Hiring employees, read October 5, 2026).

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West Virginia

West Virginia wants a 1099 only with West Virginia withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

West Virginia wants a 1099 only when it reflects West Virginia withholding, filed with Form WV/IT-103; West Virginia does not take part in CF/SF (Tax Division, WV/IT-105.1 Electronic File Specifications).

Portal

MyTaxes

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Wisconsin

Nothing to file with Wisconsin while CF/SF is on for the payer, except a 1099 with Wisconsin withholding.

What we do

We prepare the upload file. You upload it under your own account.

The rule

Wisconsin wants every 1099‑NEC of $600 or more paid to a Wisconsin resident, or to a nonresident for work done in Wisconsin (DOR, Publication 117).

Portal

My Tax Account

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Wyoming

Nothing to file with Wyoming.

What we do

We prepare no file, and usually there is nothing to file.

What to do

Keep the records.

The rule

Wyoming has no personal income tax and publishes no 1099 filing requirement (Wyoming Business Council, read October 5, 2026).

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