Washington Tax Year 2026

Washington 1099-MISC Filing Requirements, Tax Year 2026

What Washington requires from businesses filing 1099-MISC (Miscellaneous information) 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
Washington 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 Washington does not collect 1099-MISC.
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

Washington does not require a separate state filing of 1099-MISC for tax year 2026. Federal filing satisfies the reporting obligation; no state submission is required.

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

Deadlines and extensions

Filing deadline
N/A
Washington does not require 1099-MISC to be filed, so no state deadline applies. File federally with the IRS by the applicable federal due date.

Extensions

Not applicable. Because 1099-MISC is not required to be filed with Washington, there is no state extension process.

Accepted format

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

Frequently asked questions

Does Washington require filing of 1099-MISC for tax year 2026?

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

Does Washington participate in the CF/SF program?

No. Washington 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 Washington 1099-MISC filing deadline for tax year 2026?

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

What format does Washington accept for 1099-MISC?

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

Do I need to file 1099-MISC with Washington if I also filed federally?

No separate state filing is required for 1099-MISC in Washington; federal filing is sufficient.

Source citations

Verified from 2 primary sources
“No income tax in Washington state Washington state does not have an individual or corporate income tax. However, it does levy other types of taxes such as business and occupation (B&O) tax, retail sales or use tax, public utility tax, and other taxes.”
Apr 25, 2026 https://dor.wa.gov/taxes-rates/income-tax
“The power of taxation shall never be suspended, surrendered or contracted away. All taxes shall be uniform upon the same class of property within the territorial limits of the authority levying the tax and shall be levied and collected for public purposes only. The word "property" as used herein shall mean and include everything, whether tangible or intangible, subject to ownership.”
Apr 25, 2026 https://leg.wa.gov/state-laws-and-rules/washington-state-constitution/?section=36abc7f0-51d5-4d32-b0ca-c1dd1fa3c27c

Additional notes

Washington 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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