cokala tax information reporting, llc · 2017. 12. 9. · 2 . california. franchise tax board...

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COKALA Tax Information Reporting, LLC

www.cokala.com

[email protected]

State Tax Agency Contact Information and

Basic Form 1099-MISC State Reporting Requirements

(Readers are advised to check with states to ascertain whether there have

been changes; states may change reporting and withholding requirements

at any time)

Alabama

State Department of Revenue Withholding Tax Section

PO Box 327480

Montgomery AL 36132-7480

Phone 334-242-1300

www.ador.state.al.us

Requires Form 1099-MISC filing; threshold $1,500 for the year

Use federal Form 1099-MISC

Due March 15; or due last day of January if reporting Alabama withholding (and

if Alabama withholding, also file Form A-3)

Combined Federal/State Filing through IRS efile: Yes for 1099-MISC that doesn’t

report Alabama income tax withholding.

Alaska

No filing (no state income tax)

Arizona

No Form 1099-MISC filing

Arkansas

Department of Finance and Administration Withholding Tax Branch

PO Box 8055

Little Rock AR 72203-8055

Requires Form 1099-MISC filing for payees with $2,500 or more for the year, or if

state tax withheld.

Use a copy of the federal Form 1099-MISC

Due January 31 (and if Arkansas tax withheld, also file Form AR-3MAR)

Combined Federal/State Filing through IRS efile: Yes

© 2017 COKALA Tax Information Reporting Solutions, LLC

http://www.cokala.com/

mailto:[email protected]

http://www.ador.state.al.us/

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California

Franchise Tax Board Information Reporting Phone 916-845-6304

E-mail [email protected]

Requires Form 1099-MISC filing

File electronically with the IRS and use Combined Fed/State Filing, or file

electronically with California through the SWIFT Internet program. If you file

paper Forms 1099- MISC to the IRS, do not send duplicate paper copies to

California.

Box 7 Form 1099-MISC NEC returns due January 31; others due March 31 by

electronic filing (paper filing would be a rare exception, but if so, due February

28).

(If California tax withheld, also file Forms 592 and 592-B)

Colorado

Department of Revenue 1375 Sherman St

Denver CO 80261

Phone 303-238-7378

www.colorado.gov/revenue

Requires Form 1099-MISC filing only if there was Colorado income tax withheld


Due January 31. (Since Colorado tax was withheld, also file Form DR 1106)

Combined Federal/State Filing through IRS efile: No because forms that report

Colorado withholding must be filed directly to Colorado.

Note that for gas and oil withholding use Forms DR-0021W and DR-0456.

Connecticut

Department of Revenue Services Taxpayer Services Division

25 Sigourney St

Hartford CT 06106-5032

Phone 800-382-9463

www.ct.gov/drs

Requires Form 1099-MISC filing for Connecticut residents, and for nonresidents

with payments for services performed in Connecticut


Due January 31

Combined Federal/State Filing through IRS efile: Yes but only for forms that do

not report Connecticut income tax withholding.



http://www.colorado.gov/revenue

http://www.ct.gov/drs

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Delaware

Division of Revenue

P.O. Box 8754

Wilmington DE 19899-8754

Phone 302-577-8170

www.revenue.delaware.gov

Requires Form 1099-MISC filing for Delaware residents, and for nonresidents with

payments for work performed within Delaware

Use federal Form 1099-MISC.

Box 7 Form 1099-MISC NEC due January 31; other 1099s due February 28 if filing

paper forms; March 31 if filing electronically.

Combined Federal/State Filing through IRS efile: Not for 1099-MISC

District of Columbia Office of Tax and Revenue 941 North Capitol St., NE Fl. 6

Washington CD 20002-4265

Phone 202-442-6313

Forms 1099 due to the District of Columbia by January 31

(If DC income tax withheld, also file Form FR-900NP)

Florida


Georgia

Department of Revenue Processing Center

PO Box 105685

Atlanta GA 30348-5685

Phone 404-417-3210

Requires Form 1099-MISC filing for payments subject to Georgia income tax withholding Use

Form 1099-MISC

Box 7 Form 1099-MISC due January 31; other 1099-MISC due February 28

Combined Federal/State Filing through IRS efile: No, because 1099s that report Georgia

withholding must be filed directly to Georgia

(since Georgia income tax was withheld, also file Form G-1003)

Hawaii

Department of Taxation PO Box 3559

Honolulu HI 96811-3559

Phone 808-587-4242




http://www.revenue.delaware.gov/

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Due February 28


Idaho

State Tax Commission PO Box 36

Boise ID 83722-0410

File Form 1099-MISC if it was issued for transactions related to property located or used in Idaho,

e.g., royalties or rentals where working property is in Idaho, or for services performed in Idaho.


Due last day of February


Illinois


Indiana

No Form 1099-MISC filing generally because only 1099s that report Indiana income tax

withholding are required, and the only required withholding is on racing team member income

Iowa

Taxpayer Services

Iowa Department of Revenue

P.O. Box 10457

Des Moines, IA 50306-0457

Phone: (515) 281-3114

Iowa is phasing in the requirement of 1099 filing, and for TY 2017 payments reportable in 2018,

the filing of 1099-MISC is optional. Payers are required to furnish 1099 statements to payees.


Due dates (when filing is required) will be same as federal.

Combined Federal/State Filing through IRS efile: No

Kansas

Department of Revenue

Taxpayer Assistance Center

Docking State Office Building, 1st Fl.

915 SW Harrison St

Topeka KS 66625-2007

Phone 785-368-8222

www.ksrevenue.org


Electronic filing required if 50 or more forms reportable to Kansas


http://www.ksrevenue.org/

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Due January 31 if the 1099-MISC reports Kansas income tax

withholding, and probably all box 7 1099-MISC NEC returns also

due January 31.

(If Kansas tax withheld, also file Form KW-3)


Kentucky

Revenue Cabinet

Operations and Support Services Branch

200 Fair Oaks Lane

Frankfort KY 40620

Phone 502-564-3658 (for withholding (502) 564-7287)

www.revenue.ky

Requires Form 1099-MISC filing only if reporting Kentucky income tax withheld


Due January 31


Louisiana

Department of Revenue and Taxation

Withholding Division

617 N Third St

Baton Rouge LA 70802

Phone 225-219-2200

www.rev.state.la

Requires Form 1099-MISC filing only for non-Louisiana residents for Louisiana income

and for contractor payments that were subject to withholding of Louisiana income tax.


Due January 31


Maine

Department of

Revenue PO Box

1061

Augusta ME 04332-1061

Email: [email protected]

www.maine.gov/revenue

Only 1099 Forms that include Maine withholding are required to be included in the file;

1099 Forms that have no withholding can be included, but will be ignored.

A payer required to file with the IRS 250 or more of any one of the 1099, and any payer


http://www.revenue.ky/

http://www.revenue.ky/

http://www.rev.state.la/


http://www.maine.gov/revenue

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who files less than 250 1099 forms, but did not report payee withholding information

as required with their Maine Quarterly return (Form 941ME), must electronically file

those Forms 1099 that include Maine withholding directly with Maine Revenue Services.

Paper returns are no longer accepted.


Due January 31

(Since Maine income tax was withheld, also file Form W-3ME due Feb. 28.)

Maryland

Form 1099-MISC filing required only where Maryland income tax was withheld.

Due January 31.

(Since Maryland tax was withheld, also file Form MW 508)

Combined Federal/State filing through IR efile: Yes

Massachusetts

Department of

Revenue Form

1099 Reporting

PO Box 7045

Boston MA 02204

Phone 617-887-6367


Use Form 1099-MISC

Box 7 Form 1099-MISC NEC due January 31; others due February 28 if filed on paper, or

March 31 if filed electronically.

Combined Federal/State Filing through IRS efile: Not for Form 1099-MISC.

(Annual Form M-945, required where withholding, is due on January 31.)

Michigan

Department of

Treasury 430 W

Allegan

Lansing MI 48922

Phone 517-636-4456



Note: Form 1099-MISC filing is also required for the 22 cities in Michigan which have a

city income tax

Due February 28



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Minnesota


Mail Station 1173

St Paul MN 55146-1173

Phone 651-282-9999

taxes.state.mn.us

Requires Form 1099-MISC filing of forms reporting Minnesota income tax withholding


Due January 31

Combined Federal/State Filing through IRS efile: Not for 1099-MISC reporting Minnesota

withholding, which applies to all 1099-MISC forms due to Minnesota

Mississippi

Withholding Tax

Income & Franchise Tax Bureau

PO Box 1033

Jackson MS 39215-1033

Phone 601-923-7088

www.dor.ms.gov



Due February 28

Combined Federal/State Filing through IRS efile: Publications still say Mississippi is a

participant, but tax agency members have said the agency prefers direct filing to Mississippi

Missouri


Customer Services Division

PO Box 2200

Jefferson City MO 65105-2200

dor.mo.gov


File on Missouri Form MO 99-MISC

Due February 28

Combined Federal/State Filing through IRS efile: Yes, though Missouri instructions say to send

Missouri an IRS approval form which IRS eliminated


http://www.dor.ms.gov/

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Montana


PO Box 5835

Helena MT 59604

Phone 406-444-6900

revenue.mt.gov



Due January 1: Box 7 1099-MISC NEC, returns that report mineral royalties, and returns that

report Montana income tax withholding.

Due February 28: other 1099s


Nebraska

Department of

Revenue PO Box

98915

Lincoln NE 68509-8915

Phone 402-471-5729

www.revenue.ne.gov

Requires Form 1099-MISC filing of forms reporting Nebraska

withholding Use federal Form 1099-MISC

Due January 31

(Also file Form W-3N for the withheld tax)


Nevada


New Hampshire


New Jersey

Division of Taxation

Revenue Processing

Center Gross

Income Tax

PO Box 248

Trenton NJ 08646-0248

Phone 609-292-6400


http://www.revenue.ne.gov/

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www.state.nj.us

Requires Form 1099-MISC filing for all payees with $1,000 or more for the year, or if

state tax withheld


Due February 15, but filers are not penalized if the forms are filed by the last day of February


(If New Jersey income tax was withheld, also file Form NJ-W3-UNC)

New Mexico

Taxation and Revenue

Department PO Box 5779

Santa Fe NM 87502-5779 Phone 505-827-0700

www.tax.newmexico.gov

Requires Form 1099-MISC filing for payees receiving oil and gas rent and royalty

payments from wells located in New Mexico


Due last day of February

Combined Federal/State Filing through IRS efile: Not for 1099-MISC

New York


North Carolina


Withholding Tax Support Section

PO Box 25000

Raleigh NC 27640-0001

Phone 877-252-3052

www.dor.state.nc.us


File on federal Form 1099-MISC

(If North Carolina income tax withheld, also file Form NC-3)

Due January 31

North Dakota

Office of State Tax Commissioner

Withholding Section

600 E Boulevard Ave, Dept. 127

Bismarck ND 58505-0550

Phone 701-328-3125


http://www.state.nj.us/

http://www.tax.newmexico.gov/

http://www.dor.state.nc.us/

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www.nd.gov/tax



Box 7 Form 1099-MISC NEC, and Forms 1099-MISC that report North Dakota income tax

withholding, due January 31.

Other 1099s due February 28.

Combined Federal/State Filing through IRS efile: No if North Dakota withholding is reported;

Yes for other 1099s

(Oil and gas remitters must file with Form RWT-1096 on or before February 28)

Ohio

Office of Tax Commissioner

30 E Broad St, 22nd Fl.

Columbus OH 43215

Phone 614-466-2166

tax.ohio.gov

Requires Form 1099-MISC filing of forms reporting Ohio income tax withholding


Due February 28


Oklahoma

Tax Commission

2501 N Lincoln Blvd

Oklahoma City OK 73194-0009

Phone 405-521-3160

www.tax.ok.gov

Requires Form 1099-MISC reporting

File on Oklahoma Form 500, or 500A for oil and gas production payments

Due February 28; 500A due January 31

Combined Federal/State Filing through IRS efile: Yes (but state publications

are not clear whether combined reporting can be used for oil and gas royalty

payment reporting)

Oregon

Department of

Revenue 955

Center St NE

Salem OR 97301

Phone 503-378-4988


http://www.nd.gov/tax

http://www.tax.ok.gov/

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Use federal Form 1099-MISC (electronic file only, directly to Oregon)

Box 7 Form 1099-MISC NEC due January 31; other 1099s due March 31


Pennsylvania

Pennsylvania Department of Revenue

P.O. Box 280412

Harrisburg, PA

17128-0412 Phone:

(717) 787-7635

Where allowed to be filed on paper, paper 1099-MISCs are to be mailed to:

PA Department of Revenue,

P.O. Box 280412

Harrisburg, PA

17128-0412

Requires Form 1099-MISC

Box 7 Form 1099-MISC NEC due January 31

Other 1099s due February 28 if filed on paper, or March 31 if filed electronically


Rhode Island

Division of

Taxation One

Capitol Hill

Providence RI

02908

Phone 401-574-8829

www.tax.ri.gov

Requires Form 1099-MISC filing for services performed in Rhode Island by a nonresident of

Rhode Island, and any 1099-MISC that reports Rhode island income tax withholding.

Use federal For 1099-MISC

Box 7 Form 1099-MISC NEC due January 31

Other 1099s due February 27


South Carolina


Withholding

CD-ROM

Columbia SC 29214-0004


http://www.tax.ri.gov/

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Phone 803-896-1450

www.sctax.org

Requires Form 1099-MISC filing if state tax withheld


Due January 31


South Dakota


Tennessee


Texas


Utah

State Tax Commission

Withholding Tax

210 N 1950 W

Salt Lake City UT 84134-0600

Phone 801-297-2200

tax.utah.gov

Requires Form 1099 filing only if state tax withheld

Use federal Form 1099-MISC (but use Utah Form TC-675R to report withholding on gross

mineral production payments)

Due January 31 (but Form TC-675R due February 28 if filed on paper, or March 31 if filed

electronically


Vermont

Department of Taxes Taxpayer Services Division PO Box 547

Montpelier VT 05601-0547

Phone 802-828-2551

www.state.vt.us/taxes

Requires Form 1099-MISC filing for payments to a nonresident of Vermont for services performed

in Vermont, or where reporting Vermont income tax withholding


(If Vermont income tax withheld, also file Form WHT-434)

Due January 31

Combined Federal/State Filing through IR efile: Combined Filing information was deleted from


http://www.sctax.org/

http://www.state.vt.us/taxes

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the 2017 Vermont electronic filing instructions, but state tax agency employees have said

Combined Filing is still permitted, so unclear.

Virginia

Department of Taxation

Customer Service

PO Box 1115

Richmond VA 23218-1115

Phone 804-786-4207

www.tax.virginia.gov

Requires Form 1099-MISC filing only for forms reporting Virginia income tax withholding Use

federal Form 1099-MISC, along with Virginia Form VA-6

Due January 31


Washington


West Virginia

State Tax

Department PO

Box 3943

Charleston WV 25339-3943

Phone 304-558-3333

www.state.wv.us/taxrev

Requires Form 1099-MISC filing only for forms reporting West Virginia income tax withholding

Use federal Form 1099-MISC, along with West Virginia Form IT 103

Due February 28


Wisconsin

Department of

Revenue PO Box

8905

Madison WI 53708-8905

Phone 608-266-2776

www.revenue.wi.gov


File on Wisconsin Form 9b, or use federal Form 1099-MISC

Due January 31


http://www.tax.virginia.gov/

http://www.state.wv.us/taxrev

http://www.revenue.wi.gov/

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Combined Federal/State Filing through IRS efile: Yes for 1099s that no not report Wisconsin

income tax withholding; No for 1099s that report Wisconsin income tax withholding

Wyoming



cokala tax information reporting, llc · 2017. 12. 9. · 2 . california. franchise tax board...

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