Priority Number
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State Filing Deadlines and Penalties

1099 Due Dates for Each State

In addition to the federal filing deadlines for 1099s, you may have to follow
certain filing requirements and deadlines on the state level. After checking
your state-specific requirements, check here for the particular deadline.

STATE

1099-MISC
DEADLINE

Alabama 1/31
Alaska NA
Arizona 2/28
Arkansas 2/28
California 1/31
Colorado 1/31
Connecticut 3/31
Delaware 1/31
Florida NA
Georgia 1/31
Hawaii 2/28
Idaho 2/28
Illinois NA
Indiana 1/31
Iowa NA
Kansas 2/28
Kentucky 1/31
Louisiana 2/28
Maine 3/31
Maryland 1/31
Massachusetts 2/28
Michigan 2/28
Minnesota 2/28
Mississippi 3/31
Missouri 2/28
Montana 2/28
Nebraska 2/1
Nevada NA
New Hampshire NA
New Jersey 2/28
New Mexico 2/28
New York NA
North Carolina 1/31
North Dakota 3/31
Ohio 2/28
Oklahoma 2/28
Oregon 3/31
Pennsylvania 2/28
Rhode Island 2/28
South Carolina 2/28
South Dakota NA
Tennessee NA
Texas NA
Utah 1/31
Vermont 2/28
Virginia 1/31
Washington NA
West Virginia 2/28
Wisconsin 1/31
Wyoming NA

Don’t Risk Filing Penalties

It pays to mind the tax-filing deadlines, too. Late filing of mandatory 1099s could lead to penalties ranging from $50 to $260 per 1099, with a maximum of $1,064,000 a year for your small business.

The amount of the penalty is based on when you file the correct information return, as follows:

$50 per 1099, if you file within 30 days of due date; maximum penalty of $186,000
$100 per 1099, if you file more than 30 days after the due date
but by August 1; maximum penalty of $532,000
$260 per 1099, if you file after August 1, corrections aren’t filed
or the form isn’t filed at all; maximum penalty of $1,064,000

In all cases, the IRS considers you to be a small business if you’ve earned an average of $5 million or less in annual revenue for the past three tax years.

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