State 1099 Filing Requirements
Tax Year 2026
Every U.S. state's 1099 filing requirements for tax year 2026: which states require a separate direct filing, which are satisfied by the Combined Federal/State Filing Program, and the deadline and format for each. Click any state for the detailed rules and source citations.
Direct State requires direct filing
CF/SF Federal filing satisfies the state
None No state filing required
Pending Under verification
- Not covered
State
1099-INT
1099-MISC
1099-NEC