1099 NEC
States that require 1099-NECs with state withholding.
Arizona
Colorado
Georgia
Indiana
Iowa
Kentucky
Maine
Maryland
Minnesota
Nebraska
New Mexico
North Carolina
Ohio
South Carolina
Utah
Virginia
West Virginia
States that require 1099-NECs if the recipients have state withholding or meet the income threshold requirement.
Alabama
*600.00 or more in Income*
Arkansas
*2500.00 or more in Income*
District of Columbia
*600.00 or more in Income*
Louisiana
*1000.00 or more in Income*
Montana
*10.00 or more in Income*
New Jersey
*1000.00 or more in Income*
Oklahoma
*10.00 or more in Income*
Wisconsin
*600.00 or more in Income*
States that require all 1099-NECs.
California
Connecticut
Delaware
Hawaii
Idaho
Illinois
Kansas
Massachusetts
Michigan
Mississippi
Missouri
North Dakota
Oregon
Pennsylvania
Rhode Island
Vermont
If you do not see your state listed above, it means that your state does not require 1099 NEC.