Minnesota: 1099 State Filing Requirements
3.3k views |Last modified 9/11/2024 8:09:59 AM EST | Added by TaxBandits Team

Minnesota requires you to file Form 1099 with the state agency under the following conditions:

Requirements
The Minnesota Department of Revenue requires the filing of 1099 forms as follows:

• If there is state tax withholding, you must file 1099 forms directly with the state.
• If no state tax is withheld, the IRS will automatically forward your federal 1099 forms to the state agency, as Minnesota is part of the CF/SF program.

Required 1099 Forms:

Minnesota also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Threshold
Minnesota does not have a specific payment threshold for reporting Form 1099. The state's reporting requirements follow federal guidelines.

Additional Requirements
Minnesota does not require any additional forms when filing 1099 forms.

Due Date

• The deadline for filing Form 1099 with Minnesota is January 31. 

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Minnesota 1099 filing requirements, click here.