I recently attended your webinar on State Reporting and had a few questions with regard to 1099-MISC. 1) We file paper returns with the IRS and realize we may have some reporting obligations to various states. a) We have a consultant who works from home ( state of NJ), but who is contracted to do work for our NY office. We do not withhold any state tax amounts from this person's consulting fee. Please advise our reporting obligations, if any, and should we do back reporting? b) The state tax grid that was contained within the Tax Information Reporter - 2009 State Reporting Issue lists several states under 1099-MISC with the code "RIW" - Report if Tax Withheld and the code "Fed" - same as federal. Please clarify and explain what these mean. c) We have a consultant who works and lives in CA, but is contracted with our NY office. Please advise if we need to file EDD Form DE 542. If so, should we back file from when he started (2002)?