Drake Accounting - 1099-NEC State e-File
Article #: 17012
Last Updated: December 05, 2024
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.
| State | Status |
|---|---|
| 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 |