South Dakota Tax Year 2026

South Dakota 1099-NEC Filing Requirements, Tax Year 2026

What South Dakota 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 28, 2026
South Dakota 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 South Dakota 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

South Dakota 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.

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

Deadlines and extensions

Filing deadline
N/A
South Dakota 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 South Dakota, there is no state extension process.

Accepted format

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

Frequently asked questions

Does South Dakota require filing of 1099-NEC for tax year 2026?

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

Does South Dakota participate in the CF/SF program?

No. South Dakota 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 South Dakota 1099-NEC filing deadline for tax year 2026?

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

What format does South Dakota accept for 1099-NEC?

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

Do I need to file 1099-NEC with South Dakota if I also filed federally?

No separate state filing is required for 1099-NEC in South Dakota; federal filing is sufficient.

Source citations

Verified from 2 primary sources
“Income Tax South Dakota is one of seven states that does not impose a state income tax. If you have questions regarding your federal tax return, W-2, or stimulus checks please contact the Internal Revenue Service (IRS) at (800)829-1040”
Apr 25, 2026 https://dor.sd.gov/individuals/taxes/
“TITLE 10 TAXATION Chapter 01 Department Of Revenue ... 43 Income Tax On Banks And Financial Corporations 44 Insurance Company Premium And Annuity Tax 45 Retail Sales And Service Tax”
Apr 25, 2026 https://sdlegislature.gov/Statutes/10

Additional notes

South Dakota does not levy a state individual income tax, so 1099 information returns are not filed with the state. Federal 1099 reporting obligations to the IRS are unaffected.

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