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Direct State Reporting
With a complex patchwork of rules, thresholds, deadlines and reporting methods, managing 1099-NEC direct state reporting can be difficult and create significant penalty risk for your organization.
With eFileMyForms, you can save time and money managing direct state reporting obligations.
Comprehensive service covers combined federal state filing (CF/SF) and direct state reporting obligations
Coverage for 30+ states with more being added regularly
eFileMyForms automatically determines which 1099-NEC returns are subject to state reporting
Add the service to your order and choose eFile only or print, mail and eFfile and we take care of the rest
The eFileMyForms 1099-NEC direct state reporting service covers the following states:
1099-NEC State Reporting Through the Combined Federal State Filing Program (CF/SF)*
| CF/SF program satisfies | AR, CA, HI, MI, MO, OK |
| CF/SF satisfies – requires customer to submit reconciliation form | ID, NE, NJ |
*Important note: Many states that participate in the CF/SF program for other form types may require additional direct reporting of the 1099-NEC. We’ve done the research for you and determined the states listed in the previous table will accept the 1099-NEC through the CF/SF program for tax year 2024. For these states, 1099-NEC return information will be forwarded by the IRS through the CF/SF program free of charge with your Federal eFile order.
Requires 1099-NEC Reporting Directly to the State
There are nearly 30 additional states that require reporting of 1099-NEC information directly with the state department of revenue. eFileMyForms can help your organization satisfy these direct state filing obligations for the supported states listed in the following table:
| Fully supported direct reporting | KY, MA, MN, MS, ND, OH, OR, SC |
| Supported with customer submitted reconciliation form | AZ, CO, DC, DE, GA, ID, NC, UT, VT, WI |
| Supported if no withholding | AL, CT, KS, MT |
| Not supported | AS, GU, IA, IN, LA, MD, ME, MP, PA, PR, RI, VA, VI, WV |
| Reporting not required | AK, FL, IL, NH, NM, NV, NY, SD, TN, TX, WA, WY |
All 1099-NEC returns, subject to direct filing with the states, can be added to each order at check out for $1.49 per state return. This service is only available for the current tax year and supported states listed above.
1099-NEC State Reporting Details
Filing the 1099-NEC Through the Combined Federal State Filing Program (CF/SF)
Of the 30 states that participate in the Combined Federal/State Filing Program (CF/SF), there are currently only 10 that accept 1099-NEC return information through the program. These 10 states are listed in the following table. If you have 1099-NEC recipients subject to reporting in any of these states, your return information will be forwarded by the IRS through the CF/SF program free of charge with your Federal eFile order.
| State | Supported By eFileMyForms | Helpful Links | eFileMyForms Order Deadline | State Filing Deadline |
| AR, CA, HI, ID, MI, MO, OK | Yes | N/A | 1/24 | 1/31 |
| NE | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
| NJ | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
Filing the 1099-NEC Directly with The States
The following table details the states that require reporting of the 1099-NEC return information directly to the state department of revenue. At check out, eFileMyForms will automatically determine which 1099-NEC returns are subject to direct state filing and present that information to you. Check the box to add the 1099-NEC Direct State Filing Service to your order and these returns will be filed on your behalf directly with the state for $1.49 per return.
| State | Supported By eFileMyForms | Helpful Links | eFileMyForms Order Deadline | State Filing Deadline |
| AL | Yes – Only if no withholding | State Instructions Reconciliation Form | 3/8 | 3/15 |
| AZ | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
| CO | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
| CT | Yes – Only if no withholding | State Instructions | 1/24 | 1/31 |
| DC | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Instructions Reconciliation Form | 1/24 | 1/31 |
| DE | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
| GA | Yes – Customer must submit reconciliation form separately | Reconciliation Instructions Reconciliation Form | 1/24 | 1/31 |
| ID | Yes – Customer must submit reconciliation form separately | State Instructions | 1/24 | 1/31 |
| KS | Yes – Only if no withholding | State Instructions | 1/24 | 1/31 |
| KY | Yes | State Instructions | 1/24 | 1/31 |
| MA | Yes | State Instructions | 1/24 | 1/31 |
| MN | Yes | State Instructions | 1/24 | 1/31 |
| MS | Yes | State Instructions | 2/21 | 2/28 |
| MT | Yes – Only if no withholding | State Instructions | 1/24 | 1/31 |
| NC | Yes | State Instructions | 1/24 | 1/31 |
| ND | Yes | State Instructions | 1/24 | 1/31 |
| OH | Yes | State Instructions | 1/24 | 1/31 |
| SC | Yes | State Instructions | 1/24 | 1/31 |
| UT | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
| VT | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
| WI | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
1099-NEC Direct State Reporting – Unsupported States
The states in this table are not supported by the eFileMyForms 1099-NEC state filing service. If you have filing obligations in any of these states we have provided links to the state instructions to help you manage filing on your own.
| State | Supported By eFileMyForms | Helpful Links | eFileMyForms Order Deadline | State Filing Deadline |
| IA | Not Supported | State Instructions | Not Supported | 2/15 |
| IN | Not Supported | State Instructions | Not Supported | 1/31 |
| LA | Not Supported | State Instructions | Not Supported | 2/28 |
| MD | Not Supported | State Instructions | Not Supported | 1/31 |
| ME | Not Supported | State Instructions | Not Supported | 1/31 |
| PA | Not Supported | State Instructions | Not Supported | 1/31 |
| RI | Not Supported | State Instructions | Not Supported | N/A |
| VA | Not Supported | State Instructions | Not Supported | 1/31 |
| WV | Not Supported | State Instructions | Not Supported | 1/31 |
1099-NEC reporting not required in these states:
AK, FL, IL, NH, NM, NV, NY, SD, TN, TX, WA, WY
For additional information on how eFileMyForms can help with your 1099-NEC direct state reporting obligations, check out this video.
Direct State Reporting Frequently Asked Questions
FAQ
What is the IRS Combined Federal State Filing Program (CF/SF)
Does the eFileMyForms state reporting service cover other forms?
Which states accept 1099-NEC returns through the CF/SF program?
Which states require the 1099-NEC to be reported to the state Department of Revenue directly?
If a state participates in the CF/SF program, why am I still required to file the 1099-NEC directly?
What do I do if I have state forms to file in a state not supported by the eFileMyForms service?
How much does it cost to have eFileMyForms process my 1099-NEC direct state returns?
How do I know how many of my returns will be filed through the CF/SF program and how many need to be filed directly with the state?
What is the purpose of the state reconciliation forms that I need to submit with my filings?
Can I process state corrections though the eFileMyForms state reporting service?
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