State Requirements

State 1099 Filing Requirements

The majority of states have a requirement to report 1099 information and many use the IRS Combined Federal / State Filing Program (CF/SF), whereby the IRS forwards to participating states certain original and corrected information returns filed electronically by approved filers (the IRS no longer accepts magnetic media files). To apply for the program, a... Read more »
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California Withholding Guide

When it comes to state withholding and reporting requirements, California’s are some of the most complex. Many different circumstances can trigger a payer’s responsibility to withhold the state’s 7 percent income tax. One of those circumstances is making payments of California-source income to nonresidents. This means that if you are located in California and pay... Read more »
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PRWORA: Contractor Reporting to States Under New Hire Reporting Laws

As a result of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA), all employees are required to report their new hires and rehires to a state directory. All fifty states have a new hire reporting program for the purpose of any or all of the following: To locate parents who are delinquent... Read more »
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Links to State Tax Agencies for State Reporting Requirements

The following table contains the contact information for the state tax agencies of all 50 states. Consult these agencies for information regarding 1099 reporting requirements. State Tax Agencies     State Department* Address Phone URL Alabama Department of Revenue 50 N. Ripley St., Montgomery, AL 36104 334-242-1300 http://revenue.alabama.gov/section-business.cfm Alaska Department of Revenue P.O. Box 110400,... Read more »
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