Minnesota 1099 Filing Requirements

Tax year 2026 · MN · Last verified April 29, 2026

CF/SF Participation

Participates in CF/SF

Direct Filing Portal

Minnesota e-Services (https://www.mndor.state.mn.us/tp/eservices)

Registration

Required

Filer must hold a Minnesota Tax ID Number and an e-Services username to upload 1099 information. Tax ID is obtained via Business Tax Registration. Once registered for withholding tax, the filer is automatically signed up for e-Services.

E-file Threshold

10+ forms

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	-	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	-	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	-	View detail →

General notes

Minnesota only requires a separate state filing for 1099 forms that report Minnesota state income tax withholding. If the form has no Minnesota withholding, no separate Minnesota submission is required regardless of whether the payer participates in the IRS Combined Federal/State Filing (CF/SF) Program. When a separate state filing is required (i.e. Minnesota tax was withheld), it is due January 31 and must be uploaded electronically through Minnesota e-Services if the payer files more than 10 information returns total (W-2s plus 1099s). Acceptable formats include manual entry in e-Services, a delimited text/CSV file, or an IRS Publication 1220 file.

Penalties

$50 per violation, $25,000 annual cap. Minnesota DOR may assess $50 each time a payer fails to provide a W-2 or information return (federal Form 1099) to the worker, fails to provide it to Revenue, files a false or fraudulent form, or refuses to provide all required information. Maximum penalty is $25,000 per year (Minnesota DOR, Withholding Tax Fact Sheet).