What is the State/Payer's State Number in Form 1099?
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Last modified 1/20/2024 9:43:28 AM EST |
Added by TaxBandits Team
The state/ Payer’s state number is similar to the Federal Employee Identification Number (FEIN). This number is assigned by the respective state agencies, such as the Department of Revenue, to report state tax withholding from the payee's income. The payer’s state number can be referred to by different names and formats in each state. Understanding these variations is crucial for accurate e-filing of your Form 1099.
Below is a list of states, their corresponding ID names, and the valid formats.
| State | Alternate Names for the 'Payer's State Number' in Respective States | State Withholding Number valid Format |
| Alabama (AL) | Alabama Withholding Tax Account Number |
10 digits (Eg: 0000123456) |
| Arizona (AZ) | Arizona Withholding Account Number |
2 digits and hyphen followed by 7 digits 9 digits (Eg: 999999999) |
| Arkansas (AR) | Arkansas State Income Tax ID Number | 99999999-ZZZ (8 digits + "WHW") |
| California (CA) | State ID number | 999-9999-9 |
| Colorado (CO) | Colorado Account Number | 99999999 |
| Connecticut (CT) | Connecticut Tax Registration Number |
8 digits and hyphen followed by 3 digits (Eg: 99999999-999) |
| Delaware (DE) | Delaware Withholding Tax Account Number | 9-999999999-999 |
| District of Columbia (DC) | DC Withholding Account Number | 999999999999 |
| Georgia (GA) | Withholding Number | 9999999-AA |
| Hawaii (HI) | Tax ID Number | GE-999-999-9999-01 |
| Idaho (ID) | Idaho Withholding Account Number | 999999999 |
| Illinois (IL) | Taxpayer ID | 99-9999999-999 |
| Indiana (IN) | Tax Identification Number | 0999999999 999 (13 digits, beginning with a 0) |
| Iowa (IA) | Iowa Withholding Permit Number |
99-9999999-999 (12 digits) or 9-99-999999 (9 digits) |
| Kansas (KS) | Kansas Withholding Account Number | 036-999999999-F01 (“036” + Federal EIN + “F01”) |
| Kentucky (KY) | Kentucky Withholding Tax Account Number | 999999 |
| Louisiana (LA) | Louisiana Revenue Account Number | 9999999-001 |
| Maine (ME) | Withholding Account Number |
99-9999999AA 99-999999999 |
| Maryland (MD) | Maryland Central Registration Number | 99999999 |
| Massachusetts (MA) | Massachusetts Withholding Account Number | WTH-99999999-999 |
| Michigan (MI) | Michigan Withholding Account Number | 99-9999999 |
| Mississippi (MS) | Mississippi Withholding Account Number | 9999-9999 (8 digits) |
| Missouri (MO) | Missouri Withholding Account Number | 99999999 |
| Montana (MT) | Montana Withholding Account Number | 9999999999 WTH (10 digits + WTH) |
| Nebraska (NE) | Nebraska ID Number | 99999999 |
| New Jersey (NJ) | New Jersey Employer Registration Number |
999999999/999 999-999-999/999 |
| New Mexico (NM) | New Mexico Business Tax Identification Number (NMBTIN) |
99-999999-99-9 99-999999-999 |
| North Carolina (NC) | Withholding Account Identification Number | 999999999 |
| North Dakota (ND) | Account Number | 99999999999 |
| Ohio (OH) |
Ohio Withholding Account Number |
59 999999 (8 digits, must begin with a 5) |
| Oklahoma (OK) | Oklahoma Withholding Tax Account ID | WTH-99999999-99 |
| Oregon (OR) | Oregon Business Identification Number |
If your BIN was 1234567-8 then you would enter 01234567-8 01234567-8 (9 digits, must begin with a 0) |
| Pennsylvania (PA) |
4 digits and space followed by 4 digits (Eg: 9999 9999) or 8 digits (Eg: 99999999) |
|
| Rhode Island (RI) | Rhode Island Withholding Account Number |
99-9999999 99999999999 |
| South Carolina (SC) | Withholding File Number | 99999999 |
| Utah (UT) | Utah Withholding Account ID |
99999999-999-WTH 12345678901WTH (a 14-character number. (11 digits + WTH)) |
| Minnesota (MN) |
Minnesota Withholding Tax ID Number |
9999999 (7 digits) |
| Vermont (VT) | Vermont Withholding Account Number | WHT-12345678 (WHT-00000000 (WHT + 8 digits)) |
| Virginia (VA) | Virginia TAX Account Number |
2-digit code for the tax type of that return ( ex. 10 = Sales Tax, 12 = Use Tax, 30 = Withholding Tax, etc.), and 9-digit FEIN, and the letter "F" to indicate FEIN, and 3-digit code for the business location.
|
| West Virginia (WV) | WV tax account number | Eight digits, Eg: 99999999 |
| Wisconsin (WI) | Withholding tax account number |
15-digit Wisconsin tax account number 036999999999999 |
| Wyoming | N/A | N/A |
| Washington | N/A | N/A |
| South Dakota | N/A | N/A |
| Tennessee | N/A | N/A |
| Texas | N/A | N/A |
| Nevada | N/A | N/A |
| Alaska | N/A | N/A |
| New Hampshire | N/A | N/A |
| New York | N/A | N/A |
| Florida | N/A | N/A |
If you are filing with one of these states, it is crucial to ensure that the state ID number is included in the correct format.
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