State Filing Requirements

Understand which states require separate information return filings, which participate in Combined Federal/State Filing, and key deadlines.

Combined Federal/State Filing (CF/SF) States

These states participate in the IRS Combined Federal/State Filing Program. When you eFile your 1099s with the IRS, a copy is automatically forwarded to the participating state — no separate state filing needed.

AlabamaArizonaArkansasCaliforniaColoradoConnecticutDelawareGeorgiaHawaiiIdahoIndianaKansasLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNew JerseyNew MexicoNorth CarolinaNorth DakotaOhioOklahomaOregonSouth CarolinaVirginiaWest VirginiaWisconsin

States Requiring Separate Filing

These states require a separate state submission of information returns and do not participate in the CF/SF program.

IllinoisIowaKentuckyNew YorkPennsylvaniaRhode IslandUtahVermont

No State Income Tax

These states have no state income tax and generally do not require information return filing.

AlaskaFloridaNevadaNew HampshireSouth DakotaTennesseeTexasWashingtonWyoming

Key Federal Deadlines

1099 (Paper)

February 28

Paper filing to IRS

1099 (Electronic)

March 31

eFile to IRS

1099-NEC

January 31

Both paper and electronic

W-2 (All)

January 31

To SSA (paper & electronic)

1095-B/C

March 31

To IRS (electronic)

Recipient Copies

January 31

To recipients (most forms)

Late Filing Penalties (2024 Tax Year)

≤ 30 days late$60 per return
31 days – Aug 1$120 per return
After Aug 1 or not filed$310 per return
Intentional disregard$630 per return (no cap)

Maximum penalties apply per entity per year. Small businesses (gross receipts ≤ $5M) have lower caps.

Automate State Filing Compliance

TaxBlitz handles CF/SF states automatically and supports direct filing for non-participating states.

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