TaxBandits Knowledge Base

Oklahoma: 1099 State Filing Requirements

The Oklahoma Department of Revenue mandates filing 1099 forms under the following conditions: 

Oklahoma State ID Format:
 

• 3 characters and hyphen followed by 8 digits and hyphen followed by 2 digits (Eg: WTH-99999999-99)

Note: The state also accepts Federal TIN as the state ID number. (Eg: 999999999)
 

Required Forms

Oklahoma 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

Filing Criteria and Requirements

Criteria 1: If Oklahoma state tax is withheld

• Payment Threshold: More than $0

• Filing Method: 

  • Form 1099-NEC - Direct State Filing 

    • You must file a 1099 directly with the state.

  • Other 1099 Forms - CF/SF program

    • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

    • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not required

• Deadline: 

  • Form 1099-NEC - January 31, 2025

  • Other 1099 forms - March 31, 2025

Criteria 2: If no Oklahoma state tax is withheld

• Payment Threshold: $750 or More

• Filing Method: 

  • Form 1099-NEC - Direct State Filing 

    • You must file a 1099 directly with the state.

  • Other 1099 Forms - CF/SF program

    • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

    • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not required

• Deadline:

  • Form 1099-NEC - January 31, 2025

  • Other 1099 forms - March 31, 2025

For more information about Oklahoma’s 1099 filing requirements, click here