Washington 1099-NEC Filing Requirements, Tax Year 2026
What Washington 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
Washington 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.
Washington does not currently have an individual income tax, so 1099-NEC forms are not filed with the state. A new 9.9% income tax on annual adjusted gross income over $1 million (SB 6346) starts January 1, 2028; it does not change 1099 filing for tax year 2026.
Deadlines and extensions
Extensions
Not applicable. Because 1099-NEC is not required to be filed with Washington, there is no state extension process.
Accepted format
No state filing is required for 1099-NEC in Washington, so no state-specific format applies.
Frequently asked questions
Does Washington require filing of 1099-NEC for tax year 2026?
Does Washington participate in the CF/SF program?
What is the Washington 1099-NEC filing deadline for tax year 2026?
What format does Washington accept for 1099-NEC?
Do I need to file 1099-NEC with Washington if I also filed federally?
Source citations
“Washington does not currently have an individual income tax. Beginning Jan. 1, 2028, a new 9.9% income tax will apply to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million. The first return will be due in 2029.”
“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.”
Additional notes
Washington does not currently 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. The 2026 Legislature passed SB 6346, which creates a 9.9% income tax on individuals and married couples filing jointly with annual adjusted gross income over $1 million, starting January 1, 2028 (first returns due April 2029). DOR has not yet published any 1099 reporting guidance for the new tax.
Scope: Original 1099 filings with no Washington state income tax withheld. State agencies revise rules without notice; verify with the Washington 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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