New Hampshire Tax Year 2026

New Hampshire 1099-NEC Filing Requirements, Tax Year 2026

What New Hampshire 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
New Hampshire 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 New Hampshire 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

New Hampshire 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.

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

Deadlines and extensions

Filing deadline
N/A
New Hampshire 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 New Hampshire, there is no state extension process.

Accepted format

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

Frequently asked questions

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

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

Does New Hampshire participate in the CF/SF program?

No. New Hampshire 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 New Hampshire 1099-NEC filing deadline for tax year 2026?

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

What format does New Hampshire accept for 1099-NEC?

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

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

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

Source citations

Verified from 3 primary sources
“New Hampshire 2023 Laws Ch. 79 (HB 2): the Interest and Dividends Tax (RSA 77) is fully repealed for taxable periods beginning after December 31, 2024. New Hampshire imposes no general personal income tax and no 1099 reporting requirement beginning tax year 2025.”
Apr 23, 2026 https://www.revenue.nh.gov/faq/interest-dividend.htm
“For tax periods beginning on or after January 1, 2025, New Hampshire taxpayers are no longer required to pay the state's Interest and Dividends Tax. House Bill 2, passed by the New Hampshire General Court and signed into law by Governor Chris Sununu during the 2023 legislative session, repealed the Interest and Dividends Tax, effective January 1, 2025.”
Apr 25, 2026 https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect
“TITLE V TAXATION Chapter 77 TAXATION OF INCOMES Chapter 77 Repealed - Entire Chapter was repealed [Repealed by 2021, 91:189, II, eff. Jan. 1, 2025.]”
Apr 25, 2026 https://gc.nh.gov/rsa/html/V/77/77-mrg.htm

Additional notes

New Hampshire does not levy a broad-based individual income tax, so 1099 information returns are not filed with the state. The state's narrow Interest and Dividends (I&D) Tax under RSA Chapter 77 was repealed effective for taxable periods beginning after December 31, 2024, and even before repeal it was a self-reported tax on the recipient (Form DP-10), not a payer 1099-information-return regime. Federal 1099 reporting obligations to the IRS are unaffected.

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