What are the state-wise requirements for filing the Form 1099-K?
Form 1099-K is filed to report income received through card payments and third-party networks, including transactions processed through payment gateways, in this case, Zoho Payments, in a calendar year.
This form can be filed directly with the federal and state tax agencies.
- Federal Filing: Zoho Payments submits the 1099-K Form directly to the IRS.
- State Filing: Zoho Payments submits the 1099-K Form to the relevant state tax agencies to comply with state-specific requirements and thresholds.
- Combined Federal/State Filing (CFSF) Program: For states participating in the CFSF program, Zoho Payments files the 1099-K Form directly with the IRS. This fulfills both federal and state requirements, eliminating the need for separate state filings.
Note: You will be required to file Form 1099-K with a state if you have withheld state taxes.
The state-wise requirements for filing the 1099-K Form are listed below:
| Recipient States | CFSF Participating State? | 1099-K Separate Filing Required? | Additional Documents To Be Filed 1099-K | Filing Threshold |
|---|---|---|---|---|
| Alabama | Yes | Yes, if you had withheld state taxes | - | Same as IRS |
| Alaska | No | No | - | Same as IRS |
| Arizona | Yes | Yes, if you had withheld state taxes | Form A1-R | $0 |
| Arkansas | Yes | No | - | - $2,500 and no transaction limit, if you’re not withholding state taxes - $0, if you’re withholding state taxes |
| California | Yes | No | - | Same as IRS |
| Colorado | Yes | Yes, if you had withheld state taxes | Form DR 1106 | Same as IRS |
| Connecticut | Yes | Yes, if you had withheld state taxes | CT-1096 | Same as IRS |
| Delaware | Yes | No | - | Same as IRS |
| District of Columbia | Yes | Yes, if you had withheld state taxes | - | $600 and no transaction limit |
| Florida | No | Yes | - | Same as IRS |
| Georgia | Yes | Yes | - | Same as IRS |
| Hawaii | Yes | No | - | Same as IRS |
| Idaho | Yes | Yes, if you had withheld state taxes | Form 967 | Same as IRS |
| Illinois | No | Yes, if you had withheld state taxes | - | $1000 and 4 transactions |
| Indiana | Yes | Yes, if you had withheld state taxes | Form WH-3 | $0 |
| Iowa | No | Yes, if you had withheld state taxes | Form 44-007 VSP | $0 |
| Kansas | Yes | Yes, if you had withheld state taxes | - | $0 |
| Kentucky | No | Yes | - | $0 |
| Louisiana | Yes | Yes, if you had withheld state taxes | Form L-3 | $0 |
| Maine | Yes | Yes | - | Same as IRS |
| Maryland | Yes | Yes | - | $600 and no transaction limit |
| Massachusetts | Yes | Yes | - | $600 and no transaction limit |
| Michigan | Yes | Yes, if you had withheld state taxes | - | $0 |
| Minnesota | Yes | Yes, if you had withheld state taxes | - | $0 |
| Mississippi | Yes | Yes, if you had withheld state taxes | - | $600 and no transaction limit |
| Missouri | Yes | No | - | Same as IRS |
| Montana | Yes | Yes | - | $600 and no transaction limit |
| Nebraska | Yes | No | - | Same as IRS |
| Nevada | No | No | - | Same as IRS |
| New Hampshire | No | No | - | Same as IRS |
| New Jersey | Yes | No | - | $1,000 and no transaction limit |
| New Mexico | Yes | Yes, if you had withheld state taxes | - | $0 |
| New York | No | Yes | Same as IRS | |
| North Carolina | Yes | Yes | - | - $600 and no transaction limit - $0, if you’re withholding state taxes |
| North Dakota | Yes | Yes, if you had withheld state taxes | - | - Same as IRS - $0 - If withholding |
| Ohio | Yes | No | - | Same as IRS |
| Oklahoma | Yes | No | - | Same as IRS |
| Oregon | No | Yes | - | Same as IRS |
| Pennsylvania | Yes | No | - | Same as IRS |
| Rhode Island | No | Yes, if you had withheld state taxes | Form RI-W3 | $100.00 |
| South Carolina | Yes | Yes, if you had withheld state taxes | Forms WH-1606 and WH-1612 | $0 |
| South Dakota | No | No | - | Same as IRS |
| Tennessee | No | Yes | - | Same as IRS |
| Texas | No | No | - | Same as IRS |
| Utah | No | Yes, if you had withheld state taxes | Form TC-941E | $0 |
| Vermont | No | Yes | - | $600 and no transaction limit |
| Virginia | No | Yes | - | $600 and no transaction limit |
| Washington | No | No | - | Same as IRS |
| West Virginia | No | Yes, if you had withheld state taxes | Form WV/IT-103 | $0 |
| Wisconsin | Yes | Yes, if you had withheld state taxes | - | $0 |
| Wyoming | No | No | - | Same as IRS |
Note: These requirements are subject to change each tax season. We recommend verifying with the IRS and checking your state-specific guidelines periodically. Learn more about Form 1099-K.
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