Florida Tax Year 2026

Florida 1099-NEC Filing Requirements, Tax Year 2026

What Florida requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 No state filing required Last verified April 24, 2026
Florida does not require state-level 1099 filing.
No state income tax reporting is collected for these forms - federal IRS filing is sufficient.
Filing method No state filing Florida does not collect 1099-NEC.
Deadline N/A No state filing required.
Format accepted N/A No state submission required.
Late-filing penalty N/A No state filing required, so no late-filing penalty applies.

Filing requirements

Florida does not require a separate state filing of 1099-NEC for tax year 2026. Federal filing satisfies the reporting obligation; no state submission is required.

Florida has no individual income tax, so 1099-NEC forms are not filed with the state.

Deadlines and extensions

Filing deadline
N/A
Florida does not require 1099-NEC to be filed, so no state deadline applies. File federally with the IRS by the applicable federal due date.

Extensions

Not applicable. Because 1099-NEC is not required to be filed with Florida, there is no state extension process.

Accepted format

No state filing is required for 1099-NEC in Florida, so no state-specific format applies.

Frequently asked questions

Does Florida require filing of 1099-NEC for tax year 2026?

No. Florida does not require a separate state filing of 1099-NEC for tax year 2026.

Does Florida participate in the CF/SF program?

No. Florida does not participate in the Combined Federal/State Filing Program. 1099 filings with this state must go through its direct filing channel when required.

What is the Florida 1099-NEC filing deadline for tax year 2026?

1099-NEC is not required to be filed with Florida, so there is no state deadline. File federally with the IRS by the applicable federal due date.

What format does Florida accept for 1099-NEC?

Florida does not require 1099-NEC to be filed, so there is no state-specific format.

Do I need to file 1099-NEC with Florida if I also filed federally?

No separate state filing is required for 1099-NEC in Florida; federal filing is sufficient.

Source citations

Verified from 3 primary sources
“Florida Constitution, Article VII, Section 5(a): "No tax upon the income of natural persons who are residents or citizens of this state shall be levied by the state, or under its authority, in excess of the amounts which may be allowed to be credited upon or deducted from any similar tax levied by the United States or any state." Florida imposes no personal income tax and has no 1099 filing requirement for individuals.”
Apr 24, 2026 https://www.flsenate.gov/Laws/Constitution#A7S5
“Florida does not impose a personal income tax, so there are no filing requirements. However, there are filing requirements for businesses.”
Apr 25, 2026 https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466
“SECTION 5. Estate, inheritance and income taxes.—(a) NATURAL PERSONS. No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state, or under its authority, in excess of the aggregate of amounts which may be allowed to be credited upon or deducted from any similar tax levied by the United States or any state.”
Apr 25, 2026 https://www.flsenate.gov/Laws/Constitution#A7S05

Additional notes

Florida does not levy a state individual income tax, so 1099 information returns are not filed with the state. Federal 1099 reporting obligations to the IRS are unaffected.

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