What is the State/Payer's State Number in Form 1099?
51.2k views | Last modified 1/20/2024 9:43:28 AM EST | Added by TaxBandits Team

Applicable To
94X 1099 W-2 ACA W-4

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)
Constant R followed by 9 digits (Eg: R007999999)

Arizona (AZ) Arizona Withholding Account Number

2 digits and hyphen followed by 7 digits
(Eg: 99-9999999)

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)

9 digits and a hyphen followed by 3 digits (Eg: 999999999-999)

10 digits and a hyphen followed by 3 digits (Eg: 9999999999-999)

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. 


Eg, 10-123456789F-001

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.

New to 1099 Reporting?

Simplify your 1099 reporting with TaxBandits, the leading IRS-authorized e-file provider for 1099 forms with both federal and state agencies, and distribute the recipient copies through the postal mailing service and a secure online portal.

Our dedicated support team is always available via live chat, phone, and email to assist with any queries you may have during or after the filing.

 

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