Home / State 1099 Directory / Minnesota
TAX YEAR 2026 · 1099-NEC & 1099-MISC
Minnesota 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Minnesota requirements →Official guidance reviewed
Minnesota: what to know
Minnesota-withheld 1099s are sent directly by January 31 even if CF/SF is used. Without Minnesota withholding, verify whether other specific filing rules apply.
State-specific DOR guidance reviewed November 3, 2026.
State filing method: Minnesota e-Services; manual entry or permitted file upload.
Due-date guidance: January 31 when Minnesota tax is withheld
Official source: Minnesota DOR — Submitting Form 1099 Information →
Status is conditional on the filer, the payment, state withholding, and eligibility for CF/SF. Verify the agency's latest instructions before transmitting.