Minnesota 1099-NEC Filing Requirements, Tax Year 2026
What Minnesota 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.
Filing requirements
Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Minnesota's 1099-NEC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Minnesota under CF/SF.
Minnesota only requires a separate state filing of 1099-NEC when Minnesota state income tax was withheld. For non-withholding scenarios, no separate Minnesota submission is required. When required (withholding present), file electronically via Minnesota e-Services by January 31.
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| Separate Independent Contractor periodic reporting |
Beyond the annual 1099-NEC reporting (which Minnesota satisfies via CF/SF in the no-withholding scenario), Minnesota requires a separate Independent Contractor periodic filing within 20 days of the date of hire when the recipient is classified as an independent contractor with Minnesota as the taxable state. Filed via Electronic Upload at https://newhire-reporting.com/MN-Newhire/logon.aspx. Distinct from the annual 1099 lane. |
Deadlines and extensions
Accepted format
Federal filing through the IRS Combined Federal/State Filing Program satisfies Minnesota's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to Minnesota automatically after accepting the CF/SF submission.
Registration
Registration required: Yes
Late-filing penalties
Minnesota penalty overview
$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).
Frequently asked questions
Does Minnesota require filing of 1099-NEC for tax year 2026?
Does Minnesota participate in the CF/SF program?
What is the Minnesota 1099-NEC filing deadline for tax year 2026?
What format does Minnesota accept for 1099-NEC?
Do I need to file 1099-NEC with Minnesota if I also filed federally?
What happens if I miss the Minnesota 1099-NEC deadline?
How do I register to file with Minnesota?
Source citations
“"You must submit 1099s that have Minnesota withholding to us even if you participate in the Combined Federal/State program." (This indicates direct filing is only required when there IS withholding)”
“to file with the commissioner a return (except in cases where a valid agreement to participate in the combined federal and state information reporting system has been entered into, and the return is filed only with the commissioner of internal revenue under the applicable filing and informational reporting requirements of the Internal Revenue Code)”
“You must send us any Form 1099 information reporting Minnesota withholding by January 31 each year. This applies even if you participate in the Federal/State Combined program.”
“N 1099-NEC, Box 1 - Nonemployee compensation O 1099-NEC, Box 5 - State tax withheld”
Additional 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.
Scope: Original 1099 filings with no Minnesota state income tax withheld. State agencies revise rules without notice; verify with the Minnesota state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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