State filing refers to the requirement to report payments to state tax authorities in addition to filing the federal Form with the IRS. Some states have their own filing requirements for certain types of payments. These state requirements may involve submitting a copy of the form or a state specific reconciliation form to the state’s tax agency.
The specific state filing requirements can vary widely from state to state, and they might include different thresholds for reporting, deadlines, and submission methods. Some states require reporting only if the payments exceed a certain threshold, while others may require reporting for all payments, regardless of the amount.
1099-Prep supports State Filing for the following federal forms:
Other forms may require state filing, you will need to check each state department of revenue/taxation website for guidance on reporting requirements.
To submit state data, you are required to fill out the State Account Number and the related state amounts on the Federal Tax form. Each state has their own requirements for the formats of the state account number, as shown in the table below:
Many states only require the state account number for state submission in 1099-Prep. When creating the Federal form, adding the State Account Number will ensure that the state is also notify regarding the submission. The following is a list of State/Federal Forms that are supported by 1099-Prep:
Several states required state reconciliation forms to be filled along with the Federal filing. A state reconciliation form is a summary document that employers and businesses submit to a state’s taxing authority, typically accompanying the individual wage and tax statements (like W-2s or 1099s) for their employees or contractors. This form reconciles the total amounts of tax withheld and reported on individual wage statements with the total amounts the employer/business reported and paid throughout the year.
The main objectives of the state reconciliation form are:
- It provides a summarized record of total wages paid and total taxes withheld for the year.
- It allows the state’s taxing authority to verify that the amounts being reported on individual wage statements align with what the employer or business has reported and remitted throughout the tax year.
- It offers an organized, consolidated record for both the state and the employer, which can be useful for future references or audits.
The specific name and format of the reconciliation form can vary by state. The following forms are currently supported by 1099-Prep:
- 1099-Prep supports the CT W-3 for the W-2 form
- 1099-Prep supports the CT 1096 for the 1099-MISC, 1099-NEC, 1099-R form
- 1099-Prep supports the GA G-1003 for the W-2, 1099-MISC, 1099-NEC, 1099-R forms
- 1099-Prep supports the KS KW-3E for the W-2, 1099-MISC, 1099-NEC, 1099-R forms
- 1099-Prep supports the MD MW-508 for the W-2 form
- 1099-Prep supports the MO W-3 for the W-2, 1099-MISC, 1099-NEC, 1099-R forms
- 1099-Prep supports the PA Rev-1667 for the W-2, 1099-MISC, 1099-NEC, 1099-R forms
- 1099-Prep supports the RI W-3 for the W-2, 1099-MISC, 1099-NEC, 1099-R forms
- 1099-Prep supports the VA VA-6 for the W-2, 1099-MISC, 1099-NEC, 1099-R forms
- 1099-Prep supports the VT WH-434 for the W-2, 1099-MISC, 1099-NEC, 1099-R forms
- AL A-3
- AZ A1-R
- AZ A1-APR
- ID 967
- LA L-3(R-1203)
- MT MW-3
- WI WT-7
- WV IT-103
1099-Prep supports the NJ W-3 for the W-2, 1099-MISC, 1099-NEC, 1099-R forms
There are other states that require reconciliation forms that are not currently supported by 1099-Prep. Check each state department of revenue/taxation website for guidance on reporting requirements.
Each state may have different requirements, deadlines, and guidelines for filing their respective reconciliation forms. Employers and businesses should ensure they’re familiar with the requirements of each state where they have a filing obligation.
In 1099-Prep, the initial submission of a state reconciliation form for a Payer will be sent to the state for filing. Additional submission for the same payer will be sent to the state, however some state may not review these supplementary submissions. Check each state department of revenue/taxation website for guidance on reporting requirements regarding extra submissions to a state you are filing with.