STATE REQUIREMENTS DIRECTORY
1099 Filing Rules for Every State
Select any of the 50 states or Washington, D.C. to see tax year 2026 1099-NEC and 1099-MISC research status, and start the interactive checklist. We publish source-backed findings and label unverified rules as pending review.
Open interactive checker →AlabamaSource reviewedAlaska2026 review pendingArizonaSource reviewedArkansas2026 review pendingCaliforniaSource reviewedColoradoSource reviewedConnecticutSource reviewedDelawareSource reviewedDistrict of Columbia2026 review pendingFlorida2026 review pendingGeorgia2026 review pendingHawaii2026 review pendingIdaho2026 review pendingIllinoisSource reviewedIndiana2026 review pendingIowa2026 review pendingKansas2026 review pendingKentucky2026 review pendingLouisiana2026 review pendingMaine2026 review pendingMaryland2026 review pendingMassachusettsSource reviewedMichiganSource reviewedMinnesotaSource reviewedMississippi2026 review pendingMissouri2026 review pendingMontana2026 review pendingNebraska2026 review pendingNevada2026 review pendingNew Hampshire2026 review pendingNew Jersey2026 review pendingNew Mexico2026 review pendingNew YorkSource reviewedNorth CarolinaSource reviewedNorth Dakota2026 review pendingOhio2026 review pendingOklahoma2026 review pendingOregonSource reviewedPennsylvania2026 review pendingRhode IslandSource reviewedSouth Carolina2026 review pendingSouth Dakota2026 review pendingTennessee2026 review pendingTexas2026 review pendingUtah2026 review pendingVermont2026 review pendingVirginiaSource reviewedWashington2026 review pendingWest Virginia2026 review pendingWisconsinSource reviewedWyoming2026 review pending