Is state information required on Form 1099-NEC?
1.3k views | Last modified 2/20/2023 1:14:17 AM EST

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

Yes, the payer must enter state information on Form 1099-NEC.  Boxes 5-7 allow payers to report payments for up to two states.

Box 5 - State tax withheld - Fill in the state income tax amount withheld from the payment.

Box 6 - State/Payer’s state number - Enter the abbreviated state name and payer's state identification number.

Box 7 - State income - Enter the state payment amount or state income.

State Copies of Form 1099-NEC:

Copy 1 - Should be filed with the state tax department. (Only if required)

Copy 2 - Should be given to recipients to file their state income tax return. (Only if required)

Note: If you have not withheld state income tax, you can leave the boxes empty. 

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