Texas Tax Year 2026

Texas 1099-NEC Filing Requirements, Tax Year 2026

What Texas 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
Texas 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 Texas 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

Texas 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.

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

Deadlines and extensions

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

Accepted format

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

Frequently asked questions

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

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

Does Texas participate in the CF/SF program?

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

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

What format does Texas accept for 1099-NEC?

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

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

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

Source citations

Verified from 3 primary sources
“Texas Constitution, Article VIII, Section 24-a (as amended by Prop 4, 2019): "The legislature may not impose a tax on the net incomes of natural persons, including a person's share of partnership and unincorporated association income." Texas has no personal income tax and no corresponding 1099 filing requirement.”
Apr 24, 2026 https://statutes.capitol.texas.gov/Docs/CN/htm/CN.8.htm
“Texas has no state income tax.”
Apr 25, 2026 https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info/
“Sec. 24-a. INDIVIDUAL INCOME TAX PROHIBITED. The legislature may not impose a tax on the net incomes of individuals, including an individual's share of partnership and unincorporated association income. (Added Nov. 5, 2019.)”
Apr 25, 2026 https://statutes.capitol.texas.gov/Docs/CN/htm/CN.8.htm#8.24-a

Additional 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.)

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