TAX YEAR 2026 · 1099-NEC & 1099-MISC
New York 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 New York requirements →New York: what to know
New York State does not generally require sending federal Forms 1099-NEC or 1099-MISC to the state. Form 1099-R and annuity withholding information have different reporting rules, outside this checker. Other income and withholding returns remain separate.
State-specific DOR guidance reviewed November 3, 2026.
State filing method: No standard 1099-NEC/MISC copy to New York State; New York withholding reporting may still be required.
Official source: New York State — Employer’s Guide NYS-50 →
Status is conditional on the filer, the payment, state withholding, and eligibility for CF/SF. Verify the agency's latest instructions before transmitting.