How to File a 1099 for a Different State Than Residence

The IRS requires a Form 1099 for all independent contractors.

A 1099 is a tax form required by the Internal Revenue Service (IRS) to report income that hasn't been subjected to tax withholding. A Form 1099 is provided by a contracting or hiring party to a independent contractor and the IRS to report the amount of wages paid to the contractor.

Step 1

Determine your tax liability, if any, to the state that the Form 1099 was issued from. If you receive a 1099 from a party in another state but didn't physically work in that state, you aren't liable for any taxes in that state.

Step 2

Order a state income tax reporting form from the state in question or download the forms online if you received a 1099 from a state and physically worked there. You are liable to that state to pay taxes on wages earned during your time working there.

Step 3

File your federal taxes as you normally would. Include the Form 1099 wages on your filing. Fill out the state tax reporting form for the state you received the 1099 for, using the information supplied on the 1099.

Step 4

Mail the completed state tax forms back to the state taxing authority or complete your taxes online.

Step 5

Pay any taxes owed on the income reported on the Form 1099.

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