Criteria for Filing State Information Returns Policy
 
State 
Abbr
IRS 
Code
State Name 1099-MISC Filing 
Due Date
Form 
ToFile
AL 01 Alabama $1,500 March 15 96
AK   Alaska N/R N/R N/R
AZ 04 Arizona  $2,500 Feb. 28 Fed. 1096
AR 05 Arkansas $2,500 Jan. 31 Fed. 1096
CA 06 California $600 Feb. 28 596
CO   Colorado N/R N/R N/R
CT   Connecticut $600 Feb. 28 Fed. 1096
DE 10 Delaware N/R N/R N/R
DC 11 District of Columbia $600 Feb. 28 Fed. 1096
FL   Florida N/R N/R N/R
GA 13 Georgia N/R N/R N/R
HI 15 Hawaii $600 Feb. 28 N-96
ID 16 Idaho $600 Feb. 28 96
IL   Illinois $1,000 March 15 Fed. 1096
IN 18 Indiana $600 Feb. 28 IT-I 1A
IA 19 Iowa $1,000 Feb. 28 44-007
KS 20 Kansas $600 March 1 K-96
KY   Kentucky N/R N/R N/R
LA   Louisiana $1,000 June l Fed. 1096
ME 23 Maine $600 Feb. 28 Fed. 1096
MD   Maryland $600 Feb. 28 Fed. 1096
MA 25 Massachusetts $600 Feb. 28 Fed. 1096
MI   Michigan N/R N/R N/R
MN 27 Minnesota $600 Feb. 28 M-10
MS 28 Mississippi $600 March 15 62-441
MO 29 Missouri $1,200 Feb. 28 96
MT 30 Montana $600 April 15 Fed. 1096
NE   Nebraska N/R N/R N/R
NV   Nevada N/R N/R N/R
NH   New Hampshire N/R N/R N/R
NJ 34 New Jersey $1,000 Feb. 15 Fed. 1096
NM 35 New Mexico N/R N/R N/R
NY   New York $600 Feb. 28 Fed. 1096
NC 37 North Carolina N/R N/R N/R
ND 38 North Dakota $600 Feb. 28 Fed. 1096
OH   Ohio N/R N/R N/R
OK   Oklahoma $750 Feb. 15  501
OR 41 Oregon $600 Feb. 28 Fed. 1096
PA   Pennsylvania $10 Feb. 28 Fed. 1096
RI   Rhode Island $100 Feb. 28 Fed. 1096
SC 45 South Carolina $200 March 15 Fed. 1096
SD   South Dakota N/R N/R N/R
TN 47 Tennessee N/R N/R N/R
TX   Texas N/R N/R N/R
UT   Utah N/R N/R N/R
VT   Vermont N/R N/R N/R
VA   Virginia N/R N/R N/R
WA   Washington N/R N/R N/R
WV   West Virginia $600 Feb. 28 Fed. 1096
WI 55 Wisconsin $600 March 15 Fed. 1096
WY   Wyoming N/R N/R N/R
N/R - No reporting requirement

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