Texas 1099 Filing Requirements
Tax year 2026 · TX
· Last verified April 24, 2026
Texas does not require state-level 1099 filing.
No state income tax reporting is collected for these forms - federal IRS filing is sufficient.
Filing requirements by form
| Form | Method | Deadline | Detail |
|---|---|---|---|
|
1099-INT
Interest income
|
No state filing | N/A | View detail → |
|
1099-MISC
Miscellaneous information
|
No state filing | N/A | View detail → |
|
1099-NEC
Nonemployee compensation
|
No state filing | N/A | View detail → |
General notes
Texas 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. (Texas does impose a franchise tax on certain business entities, but that is an entity-level tax and does not require third-party 1099 information returns.)