New Hampshire has no state income tax.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeNew Hampshire levies no personal state income tax, and generally does not require information returns such as 1099 forms to be filed with the state.
With no personal income tax to administer, New Hampshire has no reason to collect the 1099 data the IRS collects, so for most filers the federal filing is the whole obligation. This is the simplest category to work in, and the one where filers most often over-file out of caution. Note that "no income tax" is not "no state reporting at all": states in this group can still run business, franchise, excise or gross-receipts regimes with their own filings, and a few tax narrow categories of income. Those obligations are unrelated to information returns but are worth separating in your own compliance calendar so a nil 1099 obligation does not get read as a nil state obligation.
Federal dates are the same in every state. Where a date falls on a weekend or federal holiday the deadline moves to the next business day.
| Form | Due | Notes |
|---|---|---|
| 1099-NEC | January 31 | Recipient copy, paper and electronic |
| 1099 (paper) | February 28 | Other 1099 series to the IRS |
| 1099 (electronic) | March 31 | Other 1099 series to the IRS |
| W-2 | January 31 | To the SSA, paper and electronic |
Full federal calendar: 1099, W-2 and ACA deadlines.
Generally no. New Hampshire has no personal state income tax, so there is no state information-return filing to make for most payment types. The federal filing with the IRS remains required.
Yes. Federal information-return obligations are unaffected by which state the recipient lives in. A New Hampshire contractor paid $600 or more still needs a federal 1099-NEC.
It can. States without a personal income tax may still run business, franchise, excise or gross-receipts regimes with their own filings. Those are separate from information returns and should be tracked separately.
TaxBlitz sets state participation flags on the federal eFile and supports direct filing where a state requires its own submission.