State and Local 1099 Reporting

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Join us for this essential webinar designed to equip your organization with the knowledge and tools needed to meet increasingly complex state-level 1099 reporting and compliance obligations. As state audits and penalties continue to rise, understanding the nuances of evolving tax rules and reporting requirements is more critical than ever. This session will provide practical insights into the latest legal developments and compliance strategies, helping you stay ahead of costly enforcement actions.

Led by corporate tax attorney and industry expert Steven D. Mercatante, Esq., this quarterly update dives into recent changes in state-level 1099-NEC requirements and common compliance pitfalls. You'll gain clarity on how to determine jurisdictional tax responsibilities, recognize state-specific reporting obligations, and identify potential misclassification issues between 1099 and W-2 workers. Discover actionable best practices that will help your team efficiently manage compliance across multiple states and avoid common mistakes that may trigger audits.

Your Benefits For Attending:
  • Identify key state tax rules that your organization’s staff must understand for proper compliance.
  • Receive critical updates on recent 1099-NEC changes implemented at the state level.
  • Recognize how to determine which states have jurisdiction over your business operations.
  • Compare and contrast the benefits and drawbacks of the Combined Federal/State Filing Program.
  • Analyze state-specific 1099 reporting requirements to ensure accuracy and completeness.
  • Describe which states have reporting requirements applicable to your organization.
  • Address urgent state tax issues, including best practices for managing 1099/W-2 worker misclassification.

By attending this webinar, you'll gain a competitive edge in protecting your organization from potential penalties and improving the efficiency of your compliance processes.

Topics Covered:
  • Overview of state tax rules impacting organizational compliance
  • Determining state jurisdiction over your operations
  • Recent 1099-NEC changes made by various states
  • Pros and cons of the Combined Federal/State Filing Program
  • Deep dive into specific state 1099 reporting requirements
  • Solutions and best practices for reporting challenges, especially worker misclassification issues

Who Should Attend:
This session is ideal for CPAs, Controllers, finance professionals, compliance officers, tax managers, and payroll specialists responsible for managing state-level information reporting.

Level: Beginner
Format: Live webcast
Instructional Method: Group: Internet-based
NASBA Field of Study: Taxes (2 hours)
Program Prerequisites: None
Advance Preparation: None

  • Steven Mercatante

    Steven Mercatante

    Steven Mercatante is the principal and founder of TIR Consulting, LLC. He is a nationally recognized leader in tax reporting education and consulting on specialized compliance issues. He has conducted on-site consultation for corporate clients from across the world and led countless seminars and web [...]

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IRS Credit

Preparer Tax Identification Number

Nexus: The term nexus is used in tax law to describe a situation in which a business has a "nexus" or tax presence in a particular state or states. A nexus is basically a connection between a taxing jurisdiction, like a state, and an entity like a business that must collect or pay the tax.

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Frequently Asked Questions

State-level 1099 reporting requirements obligate businesses to file information returns with individual states for payments made to contractors, vendors, and other non-employee payees. These requirements have grown increasingly complex as states expand their own enforcement programs, often in coordination with the IRS. While the federal 1099-NEC form captures non-employee compensation nationally, each state has its own rules governing which payments must be reported, applicable dollar thresholds, filing deadlines, and electronic filing mandates. Some states participate in the IRS Combined Federal/State Filing program, which allows a single federal filing to satisfy both obligations, while others require separate direct filings. As state tax authorities ramp up enforcement, understanding these layered obligations is critical for organizations operating across multiple states and jurisdictions.
State tax nexus refers to the connection between a business and a state that creates a tax obligation, including information reporting requirements. A business has nexus in a state when it has sufficient physical or economic presence there — such as employees, contractors, property, or significant sales activity. For 1099 reporting purposes, nexus determines which states your organization must file with. Remote work has significantly expanded nexus exposure for many organizations, as contractors and employees working from various states can create filing obligations where the company had no prior presence. Understanding where your organization has established nexus is the first step in building a compliant multi-state 1099 reporting program. Failure to recognize nexus in a state where you have an obligation can trigger audits, back taxes, penalties, and interest.
The Combined Federal/State Filing (CF/SF) program is an IRS initiative that allows businesses to submit a single federal 1099 filing that the IRS then forwards to participating states, eliminating the need for separate direct state filings. The program reduces administrative burden for organizations with obligations in multiple participating states. However, the CF/SF program has important limitations. Not all states participate — many have independent filing requirements not satisfied by federal submission. Even in participating states, some require additional state-specific forms or have different reporting thresholds than the federal standard. Organizations must carefully identify which filing obligations are satisfied through CF/SF and which require direct state action. Relying on CF/SF without verifying state-specific requirements is a common compliance pitfall that can result in unexpected penalties.
Organizations managing multi-state 1099 compliance frequently encounter several recurring pitfalls. One of the most common is assuming federal 1099 compliance automatically satisfies all state obligations — a misconception that ignores the many states with independent filing requirements. Another frequent error is misclassifying workers as independent contractors when they should be classified as employees, which triggers both withholding and reporting failures that attract state audit attention. Missing state-specific thresholds — which may differ from the federal standard — is another source of non-compliance. Filing late or in the wrong format for states that require electronic submissions can also generate penalties. Organizations with multi-state workforces or vendor networks should conduct regular compliance reviews to identify and remediate these vulnerabilities before they result in costly enforcement actions.
State tax authorities are increasingly aggressive in enforcing 1099 reporting obligations, often using data matching with federal filings to identify discrepancies and initiate audits. Organizations can prepare by conducting a comprehensive review of payment activities to identify all payees that may trigger state filing obligations, mapping those obligations against specific state requirements, and establishing a compliance calendar that tracks deadlines for all applicable states. Worker classification should be reviewed periodically to ensure independent contractors are properly distinguished from employees under each state's standards. Documentation of classification decisions provides audit defense. For organizations with significant multi-state activity, consulting a corporate tax attorney or working with Aurora Training Advantage's state and local 1099 reporting training can substantially reduce audit risk and keep compliance programs current.