State 1099 Filing Rules Explained

In this episode, Jason breaks down one of the trickiest parts of compliance: state 1099 filing rules. Every state has its own requirements — and some of them will surprise you. (Looking at you, New York and Illinois!)What You’ll LearnWhy the state boxes on a 1099 don’t fulfill your state filing obligationsHow to determine which states you need to file inWhy contractor location (and where the work is performed) mattersHow state backup withholding rules differ — especially California’sWhy some states only require 1099s if you did state-level backup withholdingHow federal threshold changes (like the move to $2,000) may not match state rulesTips for keeping up with changing state portals, thresholds, and requirementsA surprising trivia fact about two income-tax states with no 1099-NEC or 1099-MISC filing requirementsReferenced ResourcesIRS Publication 1220 (Combined Federal/State Filing Program chart)About This PodcastInformation Return Intelligence is your weekly briefing on the constantly shifting world of information return compliance — from 1099-NEC to 1042-S and beyond. Short, fast-moving, and packed with practical insights.