Are state fields mandatory on 1099/W-2 forms?

Last modified 7/30/2025 1:53:49 AM EST

Not always.
State fields on Forms 1099 and W-2 are only required if you’re filing with a state that mandates state reporting.

• For Form W-2: If the payer has a state tax obligation (e.g., withholding state income tax), state fields such as the state name, state wages, and state tax withheld must be completed.

• For Form 1099: Some states participate in the Combined Federal/State Filing (CF/SF) Program, while others require direct state filing, in which case state fields become necessary.

If your state doesn’t require separate filing or if there’s no state income tax, then you can leave the state fields blank.