1099-NEC - state filings

[jklcpa]

In case anyone is not aware:  the IRS has NOT included the 1099-NEC in the combined Fed/State filing program, meaning that a separate filing is needed to send these to the state(s).

 

EDITED TO CLARIFY:

In case anyone is not aware:  the IRS has NOT included the 1099-NEC in the combined Fed/State filing program, so if your state requires these forms and your state participates in the combined filing program for other forms, a separate filing is needed to send these 1099-NECs to the state(s).  You will have to check with your state(s) to verify what the acceptable method of transmission is.

 

Quote

From the IRS website, these are the forms that are currently included in the combined Federal/State program:

• Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
• Form 1099-DIV, Dividends and Distributions
• Form 1099-G, Certain Government Payments
• Form 1099-INT, Interest Income
• Form 1099-K, Payment Card and Third Party Network Transactions
• Form 1099-MISC, Miscellaneous Income
• Form 1099-OID, Original Issue Discount
• Form 1099-PATR, Taxable Distributions Received From Cooperatives
• Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and
• Form 5498, IRA Contribution Information

 

Edited January 27, 2021 by jklcpa

[ILLMAS]

https://www2.illinois.gov/rev/questionsandanswers/pages/933.aspx

[Lee B]

Many states were never included in the combined Federal/State filing.

In past years,I have always had to file 1099 Misc separately to Oregon.

This year I have already filed 1099 NEC with Oregon, although it's not required until next year (one year moratorium).