New York 1099 Filing Requirements

Tax year 2026 · NY · Last verified April 28, 2026

CF/SF Participation

Does not participate in CF/SF

Direct Filing Portal

NYS-45 Web File / NYS-45 Upload (Business Online Services at https://www.tax.ny.gov)

Registration

Required

Payers register a Business Online Services account at tax.ny.gov to use NYS-45 Web File. Bulk payroll services using the NYS-45 Upload format must apply for and receive an agent identification number from the Tax Department before transmitting (test file required, approval can take up to 30 days).

Transmittal Form

NYS-45 (Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return) — only for payees with NY withholding. There is no annual 1099 transmittal/reconciliation form for NY.

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	No state filing (no withholding)	N/A	View detail →
1099-MISC Miscellaneous information	No state filing (no withholding)	N/A	View detail →
1099-NEC Nonemployee compensation	No state filing (no withholding)	N/A	View detail →

General notes

New York State does not require payers to file federal Forms 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, or 1099-C with the New York Department of Taxation and Finance as separate annual information returns. New York is not a participating state in the IRS Combined Federal/State Filing (CF/SF) Program (per IRS Publication 1220, Table 1). Instead, New York collects payee-level withholding information through the quarterly Form NYS-45 (Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return), which Part C uses to report federal gross wages and NY/NYC/Yonkers tax withheld for every employee or 1099 payee paid during the quarter. Pension and annuity distributions reported on federal Form 1099-R, and gambling winnings on W-2G, are reported on NYS-45 Part C as 'other wages' when New York, New York City, or Yonkers tax was withheld.

The one stand-alone NY information-return obligation is Form 1099-K (payment-card and third-party network transactions), required by NY Tax Law § 1703 to be transmitted electronically to the Department within 30 days of the federal filing.

Electronic filing is mandatory for NYS-45 returns; the legacy paper-return option is no longer offered to most filers.

Penalties

Failure to e-file (general business e-file mandate): "$50 penalty for each tax document not electronically filed; a $50 penalty for failure to pay electronically; and a penalty specific to your tax type for failure to file." (tax.ny.gov, Electronic filing mandate for business taxpayers)

Failure to file 1099-K (Tax Law § 1703(2)): $50 per failure for each month or fraction thereof, capped at $250,000 annually per reporting entity. The Commissioner may waive penalties for reasonable cause.

Failure to e-file NYS-45 quarterly wage and withholding info: Publication 72.5 warns that "Failing to electronically file your quarterly wage reporting and withholding tax information may subject the employer/payer to penalties."