New York 1099-NEC Filing Requirements, Tax Year 2026
What New York 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
New York 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 York does not require payers to file Form 1099-NEC with the New York Department of Taxation and Finance when no New York income tax was withheld. New York is not a participating state in the IRS Combined Federal/State Filing (CF/SF) Program. When NY tax is withheld on non-employee compensation, the withholding is reported on the quarterly Form NYS-45 (Part C).
Conditional rules
The summary above applies when no New York tax was withheld. The conditions below describe what changes when withholding is present, plus other scenario-specific rules:
| Condition | Explanation |
|---|---|
| If NY tax was withheld, the payee is included on quarterly NYS-45 |
When NY income tax is withheld on a 1099-NEC payment, the payee must be reported on Form NYS-45 Part C for the quarter in which the payment was made. There is no separate 1099-NEC-specific NY filing. |
Deadlines and extensions
Extensions
Not applicable. Because 1099-NEC is not required to be filed with New York, there is no state extension process.
Accepted format
No state filing is required for 1099-NEC in New York, so no state-specific format applies.
Registration
Registration required: Yes
Late-filing penalties
New York penalty overview
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."
Frequently asked questions
Does New York require filing of 1099-NEC for tax year 2026?
Does New York participate in the CF/SF program?
What is the New York 1099-NEC filing deadline for tax year 2026?
What format does New York accept for 1099-NEC?
Do I need to file 1099-NEC with New York if I also filed federally?
What happens if I miss the New York 1099-NEC deadline?
How do I register to file with New York?
Source citations
“The following table provides codes for participating states in the CF/SF Program. Table 1: Participating States and Codes* State Code State Code State Code Alabama 01 Indiana 18 New Jersey 34 Arizona 04 Kansas 20 New Mexico 35 Arkansas 05 Louisiana 22 North Carolina 37 California 06 Maine 23 North Dakota 38 Colorado 07 Maryland 24 Ohio 39 Connecticut 08 Massachusetts 25 Oklahoma 40 Delaware 10 Michigan 26 Pennsylvania 42 District of Columbia 11 Minnesota 27 Rhode Island 44 Georgia 13 Mississippi 28 South Carolina 45 Hawaii 15 Montana 30 Wisconsin 55 Idaho 16 Nebraska 31”
“Part C is used to report quarterly employee wage reporting and withholding information. ... Employers paying wages or other payments subject to New York State withholding must report the federal gross wages subject to withholding and the total New York State, New York City, and Yonkers tax withheld for each person employed during the calendar quarter you are reporting.”
“Employers paying wages or other payments subject to New York State withholding must report the federal gross wages subject to withholding and the total New York State, New York City, and Yonkers tax withheld for each person employed during the calendar quarter you are reporting.”
Additional 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.
Scope: Original 1099 filings with no New York state income tax withheld. State agencies revise rules without notice; verify with the New York 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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