TAX YEAR 2026 · 1099-NEC & 1099-MISC
Texas 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 Texas requirements →Texas: what to know
Texas constitution prohibits state individual income tax. This classification does not cover separate Texas franchise, employment, sales or other taxes.
1099-NEC reporting
No general state individual income-tax information-return submission is identified for ordinary Form 1099-NEC/1099-MISC in this jurisdiction. Federal filing still applies; separate program-specific obligations are outside this tool.
1099-MISC reporting
No general state individual income-tax information-return submission is identified for ordinary Form 1099-NEC/1099-MISC in this jurisdiction. Federal filing still applies; separate program-specific obligations are outside this tool.
State filing method: No ordinary Texas individual income-tax NEC/MISC collection channel
Deadline guidance: No ordinary Texas individual-income-tax information-return filing date.
Official source: Texas Constitution Article VIII, Section 24-a — Individual Income Tax Prohibited →
Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.