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I'm the president of a C corporation that's incorporated in Delaware.

The C corp is physically located in Connecticut (where I live and work). My cofounder lives & works in Colorado. So, we have foreign qualifications in both Connecticut & Colorado.

We hired an app developer located in New Jersey as an independent contractor. (I imagine he was in New Jersey when he did his work for us, but I don't know. He did his work for us remotely.)

We are filing Form 1099-MISC on paper with the IRS. We are not participating in the Combined Federal/State Filing (CF/SF) Program.

With which state/s (if any) must we file Form 1099-MISC?

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  • Is there a State Form 1099-MISC? Most States use the Federal AGI (which the IRS shares with the States) and compute their own AGI based on that.
    – Dilip Sarwate
    Commented Feb 1, 2019 at 21:21
  • @DilipSarwate When you fill out 1099-MISC by hand, you get several carbon copies, one of which is marked as Copy 1: For State Tax Department.
    – ma11hew28
    Commented Feb 4, 2019 at 15:11

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I called the Connecticut State Department of Revenue Services. The lady on the phone said we didn't have to file a 1099-MISC for Connecticut, I guess because the services weren't performed in Connecticut.

Payers who issue Forms 1099-MISC to report payments made to Connecticut resident individuals or, payments to nonresident individuals if the payments relate to services performed wholly or partly in Connecticut, are required to provide copies of these Forms 1099-MISC to the Department or Revenue Services on or before February 28th, even though no Connecticut income tax was withheld.

Source: 1099-MISC reporting requirements - CT.gov

I called the Main Customer Service Center for the New Jersey Division of Taxation. The lady on the phone said that we didn't have to file a 1099-MISC for New Jersey because we didn't withhold any taxes, but the amount we paid was $1,000, so I'm not sure if what she said is correct.

You must file Form 1099 information returns when the amount paid or credited is $1,000 or more in a calendar year or if any New Jersey Income Tax was withheld from the payment

Source: NJ-WT - Instruction Booklet for Employers and Others Who Withhold NJ Gross Income Tax

I don't think we need to file a 1099-MISC for Delaware or Colorado.

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  • On W9, your contractor would write his residency address. That's how you know what State to file with unless the contractor explicitly files an updated W9 when they move (and then you prorate).
    – littleadv
    Commented Feb 14, 2023 at 4:22

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