How can we determine whether or not we need to . . .
How can we determine whether or not we need to report our Forms 1099 to a specific state?
State reporting is a complicated subject, and each state has its own requirements.
You should...
We want to use the combined federal/state filing program for . . .
We want to use the combined federal/state filing program for reporting this year. How do we sign up to participate and is there a deadline for doing so?
In order to join the combined reporting program, you must...
We participate in the Combined Federal/State Reporting Program. When we . . .
We participate in the Combined Federal/State Reporting Program. When we have forms to report to specific states, will our federal reporting extension apply to state reporting as well?
Unfortunately, no--at least, not officially. However in phone calls to some states, we have found that many will allow an extension if the IRS has granted one.
Would you please clarify the Michigan reporting requirements for Forms . . .
Would you please clarify the Michigan reporting requirements for Forms 1099 to individual cities?
Michigan Public Act 211 requires all taxpayers who file Form 1099-MISC with the federal government to send a paper copy of the form to specific Michigan cities (those that have city income tax) to report payments for services performed in Michigan by residents of those cities.
Is there a threshold for reporting our Forms 1099-MISC to . . .
Is there a threshold for reporting our Forms 1099-MISC to Michigan?
Since Michigan requires reporting when Forms 1099 are sent to the federal government, the threshold amount for Michigan requirements should be the same: $600.
What are the penalties for neglecting to file Forms 1099 . . .
What are the penalties for neglecting to file Forms 1099 with the states?
Because each state has different requirements in place, the possible penalties differ from state to state.
Which Michigan cities impose a city income tax?
Which Michigan cities impose a city income tax?
Albion, Battle Creek, Big Rapids, Detroit, Flint, Grand Rapids, Grayling, Hamtramck, Highland Park, Hudson, Ionia, Jackson, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac, Port Huron, Portland, Saginaw, Springfield and Walker.
Michigan Public Act 211 requires all taxpayers who file Form 1099-MISC with the federal government to send a paper copy of the form to specific Michigan cities (which have city income tax) to report payments for services performed in Michigan by residents of those cities.
What are the reporting requirements for the state of California?</span></p> . . .
What are the reporting requirements for the state of California?
The requirements for reporting and withholding in California are complicated. However, we can tell you that...
When we participate in the Combined Federal/State Reporting Program, do . . .
When we participate in the Combined Federal/State Reporting Program, do we submit copies of our Forms 1099 directly to the state, or will the Combined Program take care of state reporting completely?
Since each state has its own laws regarding reporting, there is no one answer to this question. Some states will require you to send copies of Forms 1099 directly to them, even when you submit the information via the combined reporting program. Some of the states require all 1099s submitted directly to them, some require only certain forms, some require certain forms only when withholding for that state is done. You will need to be familiar with the reporting requirements for each state where you are required to report.
With the Combined Federal/State Reporting Program, are we required to . . .
With the Combined Federal/State Reporting Program, are we required to submit a separate Form 1099 to the payee?
With one exception, submitting one federal Form 1099 (which has a box where you can show state tax withheld) to the payee is sufficient, regardless of whether you need to report directly to the state or not. Additional copies of the federal Form 1099-R may be required if you withheld state or local taxes on retirement accounts or plans, so that the payee can attach a copy to their state or local return.