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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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