1099 State Filing
Overview
Ramp supports filing 1099-NEC and 1099-MISC forms with the IRS and states that participate in the Combined Federal/State Filing (CF/SF) program. You can find the states participating in the CF/SF program on page 23 of this IRS Publication.
**Disclaimer:**The contents below do not constitute tax advice, and it is recommended that you contact your tax professional or the government agency directly to confirm your tax filing obligations.
How it works
When you submit your 1099 forms, we’ll forward them to the IRS. The IRS will then send the info on the 1099-NEC or 1099-MISC forms to the states that are part of the program.
Some states still require you to submit forms directly to their agency or have additional requirements. Some states also require forms that report state withholding directly to the state, which is not supported on Ramp. You are responsible for understanding your state requirements. If you have questions, please check directly with your state.
Withholding taxes
Withholding for Forms 1099-MISC and Forms 1099-NEC is generally not applicable. The most common instance is backup tax withholding that occurs due to missing or incorrect taxpayer identification numbers or within states with non-resident withholding rules.
*Withholding tax obligations are noted below, prefixed by “*WHT”. Where income tax is withheld, it is commonplace that applicable 1099 forms are to be appended to such state tax withholding filings.
State filing requirements
| State | Participates in CF/SF | Separate State Reporting Requirements | State Forms | Resources |
|---|---|---|---|---|
| Alabama | ✓ | When Alabama tax is withheld | *WHT: Form A-3 | Guidance Instructions for E-File |
| Alaska | No, no state income tax | AK DOF | ||
| Arizona | ✓ (only forms 1099-MISC) | Forms 1099-MISC and 1099-NEC filed only if the average quarterly withholding for the tax year is greater than $125. | For 1099-NEC payees, Forms 1099 should be attached to Form A1-R or Form A1-APR with 1099-NEC | GuidanceForm A1-R Form A1-APR |
| Arkansas | ✓ | When Arkansas tax is withheld | *WHT: Form AR3MAR | Form AR3MAR |
| California | ✓ | When California tax is withheld | *WHT: Form 592 (e-file required if over 250 payees) | Guide to Information Returns Filed with California | FTB.ca.gov 1099 Guidance Form 592 Instructions |
| Colorado | ✓ | When Colorado tax is withheld | *WHT: Form DR 1106 | 1099-NEC Guidance Form DR 1106 |
| Connecticut | ✓ | When Connecticut tax is withheld | *WHT: Form CT-1096 | Guidance Form CT-1096 |
| Delaware | ✓ | For Forms 1099 that are issued to Delaware residents | Direct filing of 1099-NEC and 1099-MISC with the state *WHT: Form WTH-REC | Guidance Form WTH-REC |
| District of Columbia | ✓ | DC residents with reportable income greater than $600 | Direct filing of 1099-NEC and 1099-MISC with the state *WHT: Form WT | Guidance |
| Florida | No, no state income tax | FL DOR | ||
| Georgia | ✓ | When Georgia tax is withheld | *WHT: Form G‑1003 | Employer's Tax Guide | Department of Revenue Form G-1003 |
| Hawaii | ✓ | When Hawaii tax is withheld | *WHT: Form N-196 | Booklet A Employer's Tax Guide (Rev. 2025) Form HW-3 |
| Idaho | ✓ | When Idaho tax is withheld | *WHT: Form 967 | [Guidance](https://tax.idaho.gov/taxes/income-tax/withholding/withholding-filing/filing-information-returns-1099s-w-2s/#:~:text=Filing%20by%20paper%20(and%20the%201099s%20don't%20include%20Idaho,2025%20at%2011:46%20am) Form 967 |
| Illinois | Illinois does not mandate the submission of 1099-MISC or 1099-NEC unless specifically requested | Guidance | ||
| Indiana | ✓ | When Indiana tax is withheld | *WHT: Form WH-3 | Reporting Guide Form WH-3 |
| Iowa | When Iowa tax is withheld | Must file forms using GovConnectIowa | Guidance GovConnectIowa | |
| Kansas | ✓ | When Kansas tax is withheld | *WHT: Form KW-3 | Guidance From KW-3 |
| Kentucky | When Kentucky tax is withheld | *WHT: Form K‑5 | Guidance Form K-5 | |
| Louisiana | ✓ | When Louisiana tax is withheld Direct filing of Form 1099-MISC if all the following are true: Payment is $1,000 or more, Recipient is a non-resident of Louisiana, Payment is for rents or royalties from properties located in Louisiana | Direct filing of Form 1099-NEC with state Direct filing of Form 1099-MISC (if meeting requirements) *WHT: Form L-3 | 1099-NEC Guidance 1099-MISC Guidance Form L-3 |
| Maine | ✓ | File if Maine resident or recipient of Maine-sourced income | Forms required to be file electronically with MRS via MTP | MAINE TAX ALERT 1099 and Withholding Guide |
| Maryland | ✓ | When Maryland tax is withheld | *WHT: Form MW508 | Guidance MW508 |
| Massachusetts | ✓ | Required to File Forms 1099-NEC and 1099-MISC with the state. | Direct filing of 1099s with the MTC | Guidance |
| Michigan | ✓ (only Form 1099-MISC) | Form 1099-MISC required to be filed if Michigan tax withheld Form 1099-NEC required to be filed regardless of whether taxes are withheld or not | *WHT: Form 5081 Direct filing of 1099-NEC with Michigan DOT | FAQ Form 5081 |
| Minnesota | ✓ | When Minnesota tax is withheld | Direct filing of Form 1099s with Minnesota DOR | Guidance |
| Mississippi | ✓ | When Mississippi tax is withheld | *WHT: Form 89-140 | Guidance Due Dates Form 89-140 |
| Missouri | For each Federal Form F1099-MISC produced with payments made from a Missouri source of $1,200 or more When Missouri tax is withheld | *WHT: Form MO-96, Annual Summary and Transmittal of Missouri Forms MO-99 Misc *WHT: Form MO-941 Direct filing of 1099-NEC with Missouri DOR | Reporting Guide 4282 - Employer's Tax Guide | |
| Montana | ✓ | When Montana tax is withheld | *WHT: Form MW-3 | Guidance Form MW-3 |
| Nebraska | ✓ | When Nebraska tax is withheld | *WHT: Form W‑3N | FAQ Guidance Form W-3N |
| Nevada | No, no state income tax) | Nevada Department of Taxation | ||
| New Hampshire | No, no state income tax | NH DOR | ||
| New Jersey | ✓ | When New Jersey tax is withheld | *WHT: Form NJ-W-3 | Information Guidance Form NJ-W-3 |
| New Mexico | ✓ | When New Mexico tax is withheld | *WHT: Form TRD-41409 (Voluntary) | Guidance |
| New York | When New York tax is withheld | *WHT: Form NYS-50 | Reporting Guide | |
| North Carolina | ✓ | When North Carolina tax is withheld | *WHT: Form NC-3 | FAQ Guidance |
| North Dakota | ✓ | When North Dakota tax is withheld | *WHT: Form 306 | Guidance Form 306 |
| Ohio | ✓ | When Ohio tax is withheld | *WHT: Ohio IT-3 / IT-941 | Withholding Information |
| Oklahoma | ✓ | Reporting Information | ||
| Oregon | When Oregon tax is withheld | Direct filing of 1099s with Oregon iWire with the state *WHT: Form OR-WR | Guidance | |
| Pennsylvania | ✓ | Must still file Forms 1099-MISC and 1099-NEC with the state | *WHT: REV-1667 | Withholding Forms Withholding Filing Information CF/SF Information |
| Rhode Island | ✓ | When Rhode Island tax is withheld | *WHT: Form RI-W3 | Guidance Additional Withholding Information Form RI W-3 |
| South Carolina | ✓ | When South Carolina tax is withheld | *WHT: WH-1605; WH-1606 | FAQ Withholding 1099 Information |
| South Dakota | No, no state income tax | SD DOR | ||
| Tennessee | No, no state income tax | TN DOR | ||
| Texas | No, no state income tax | Texas Comptroller | ||
| Utah | When Utah tax is withheld | *WHT: Form TC-941E | Guidance Form TC-941E | |
| Vermont | Must file Forms 1099-NEC and 1099-MISC with the state | Direct file of Forms 1099s with myVTax *WHT: Form *WHT-434 | Guidance Information CF/SF Form *WHT-434 | |
| Virginia | When Virginia tax is withheld | Direct file of 1099s with Virginia Tax *WHT: Form VA-6 | Guidance Form VA-6 | |
| Washington | No, no state income tax | WA Office of Financial Management | ||
| West Virginia | When West Virginia tax is withheld | Direct file of 1099s with wvtax.gov *WHT: Form WV/IT-103 | Guidance Withholding Forms | |
| Wisconsin | ✓ | When Wisconsin tax is withheld | *WHT: Form WT-7 | Guidance Form WT-7 |
| Wyoming | No, no state income tax | WY DOR |
Frequently asked questions
What happens if I have vendors in a different state than where my business is located?
Ramp includes the vendor's W-9 address as the recipient address on the 1099 form submitted to the IRS. State filing requirements vary; refer to the state filing requirements table above for details on your obligations.
This feature is provided for your convenience only and does not constitute tax or legal advice. Ramp does not guarantee and is not liable for your compliance with tax regulations or requirements, and is not acting as a withholding agent on your behalf.