1099-MISC Deadlines for 2016 and New State Filing Requirements

by Sharon Lindsey West, CEO, Track1099, www.track1099.com

1099-MISC Deadlines for 2016 and new State filing requirements – TaxAct Professional

Mark your calendar now so you don't miss any important deadlines when preparing and filing documents for your clients.

2016 Federal forms - recipient and IRS e-file deadlines

The following table includes key dates you'll want to remember for transmitting important tax forms to clients and for e-filing them with the IRS. Note: 1095-C dates have been revised as per IRS Notice 2016-4

Form Due to Recipient E-file to IRS
1099-MISC Feb 1, 2016 Mar 31, 2016
1099-B
1099-S
1099-MISC boxes 8 or 14
Feb 15, 2016 Mar 31, 2016
Other 1099 Forms
W-2G
3921, 3922
Feb 1, 2016 Mar 31, 2016
W-2 Feb 1, 2016 Mar 31, 2016
1042-S Mar 15, 2016 Mar 15, 2016
1094-C, 1095-C
(Affordable Care Act)
Mar 31, 2016 June 30, 2016

Note: E-file deadlines are usually March 31, whereas filing by paper is February 28.

For additional details on filing dates and specific forms other than 1099-MISC, please see https://track1099.com/info/IRS_info

State requirements

The following table includes state filing requirements. CSF refers to Combined State/Federal program where the IRS forwards 1099-MISC info on to the state. In some states it is required to file by paper; click on the state link to learn more. For Massachusetts, Oregon and soon, Pennsylvania, state files may be downloaded from Track1099.

State CSF Not Required Required
Alabama    
Alaska    
Arizona    
Arkansas    
California    
Colorado    
Connecticut    
Delaware    
Florida    
Georgia    
Hawaii    
Idaho    
Illinois
http://www.tax.illinois.gov/publications/pubs/pub-110.pdf
   
Iowa
https://eservices.iowa.gov/1099miscpayments/index.faces
    Possibly
Kansas    
Kentucky
http://revenue.ky.gov/NR/rdonlyres/7172172D-E5DF-4B39-BF79-DBE85AC2E301/0/2014SpecificationsforElectronicSubmissionof1099G2.pdf
    Required if withholding
Louisiana    
Maine    
Maryland    
Massachusetts
http://www.mass.gov/dor/businesses/filing-and-reporting/form-1099-reporting.html
 
Michigan    
Minnesota    
Mississippi    
Missouri    
Montana    
Nebraska    
Nevada    
New Hampshire    
New Jersey    
New Mexico    
New York    
North Carolina    
North Dakota    
Ohio    
Oklahoma
http://www.ok.gov/tax/faqs.html#c331
    Possibly
Oregon    
Pennsylvania
http://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/Documents/Employer%20Withholding/1099-misc_overview.pdf
   
Rhode Island
http://www.tax.ri.gov/taxforms/withholding.php
http://www.tax.ri.gov/documents/software/RI-MagMedia.pdf
    Required if withholding
South Carolina    
South Dakota    
Tennessee
https://www.tn.gov/assets/entities/revenue/attachments/14-01.pdf
   
Texas    
Utah
http://tax.utah.gov/forms/pubs/pub-14.pdf
    Required if withholding
Vermont    
Virginia    
Washington    
Washington DC
http://otr.cfo.dc.gov/node/970792
   
West Virginia
https://mytaxes.wvtax.gov
    Required if withholding
Wisconsin    
Wyoming    

Read more articles from Track1099 on TaxAct ProAdvance.

About Sharon Lindsey West

Sharon Lindsey West is the CEO of Track1099. Track1099 is the trusted leader in online, paper-free 1099 and W-2 filings, serving over 50,000 clients. This year, Track1099 will support Obamacare/ACA e-file and e-delivery. Designed for tax pros as well as businesses, Track1099 is cost-effective and unsurpassed in client service. Get a 14-day free trial of their new online W-9 service to get ready for 1099 season. Find Track1099 at https://www.track1099.com or support@track1099.com.