Tax Year 2017 State Filing Requirements and 1099-MISC Deadlines

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

Whether your clients received royalties, unconventional income or won the lotto, these deadlines are critical for your clients. Mark your calendar and set reminders now so you don't miss any important dates when preparing and filing documents for your clients.

2017 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 2016-70

Form Due to Recipient E-file to IRS
1099-MISC Jan 31, 2018 Apr 2, 2018
1099-B
1099-S
1099-MISC boxes 8 or 14
Feb 15, 2018 Apr 2, 2018
Other 1099 Forms
W-2G
3921, 3922
Jan 31, 2018 Apr 2, 2018
W-2 Jan 31, 2018 Apr 2, 2018
1042-S Mar 15, 2018 Mar 15, 2018
1094-C, 1095-C
(Affordable Care Act)
Mar 2, 2018 Apr 2, 2018

Note: E-file deadlines are usually March 31, whereas filing by paper is February 28. Forms 1042-S and 1098-C may not be filed electronically.

For additional details on filing dates and specific forms other than 1099-MISC, please see the TaxAct® Tax Calendar of Federal Due Dates.

State requirements

The following table includes state filing requirements. If a state participates in the Combined State/Federal program, the IRS will forward 1099-MISC information electronically and separate reporting may not be necessary. However, you are required to know the rules of the states you file in, so click on the individual state links for additional information and contact us if you have any questions.

State Combined State/Federal program Not Required Required
Alabama    
Alaska    
Arizona    
Arkansas    
California
https://www.ftb.ca.gov/businesses/infortrns/How_to_file.shtml
   
Colorado    
Connecticut    
Delaware    
Florida    
Georgia    
Hawaii    
Idaho    
Illinois
http://www.tax.illinois.gov/publications/pubs/pub-110.pdf
   
Indiana    
Iowa
https://eservices.iowa.gov/1099miscpayments/index.faces
    Possibly
Kansas    
Kentucky
http://revenue.ky.gov/Forms/42A806814.pdf
    Required if withholding
Louisiana    
Maine    
Maryland    
Massachusetts
http://www.mass.gov/dor/businesses/filing-and-reporting/form-1099-reporting.html
State files may be downloaded from Track1099
 
Michigan    
Minnesota    
Mississippi    
Missouri    
Montana    
Nebraska    
Nevada    
New Hampshire    
New Jersey    
New Mexico    
New York    
North Carolina
http://www.dornc.com/electronic/enc3/enc3_1099.pdf
  Possibly
North Dakota   Possibly
Ohio    
Oklahoma
http://www.ok.gov/tax/faqs.html#c331
    Possibly
Oregon
State files may be downloaded from Track1099
   
Pennsylvania
http://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/Documents/Employer%20Withholding/1099-misc_overview.pdf
State files may be downloaded from Track1099
   
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
    Possibly
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
https://www.revenue.wi.gov/DOR%20Publications/pb117.pdf
  Possibly
Wyoming