EarnDrift › Free Tools › State 1099 Threshold Map
The One Big Beautiful Bill Act raised the federal 1099-NEC threshold from $600 to $2,000 for payments made on or after January 1, 2026. Most states followed — but a handful kept a lower state-level floor, creating the state-only trap.
| State | Status | State threshold |
|---|---|---|
| Alabama (AL) | Adopted federal $2,000 | $2,000 |
| Alaska (AK) | No state 1099 filing | — |
| Arizona (AZ) | Adopted federal $2,000 | $2,000 |
| Arkansas (AR) | Adopted federal $2,000 | $2,000 |
| California (CA) | See state notes | varies — CF/SF accepted for 1099-NEC. Separate nonresident-withholding rules under R&TC §18662 (Form 592/592-B). |
| Colorado (CO) | Adopted federal $2,000 | $2,000 |
| Connecticut (CT) | Adopted federal $2,000 | $2,000 |
| Delaware (DE) | Adopted federal $2,000 | $2,000 |
| District of Columbia (DC) | Adopted federal $2,000 | $2,000 |
| Florida (FL) | No state 1099 filing | — |
| Georgia (GA) | Adopted federal $2,000 | $2,000 |
| Hawaii (HI) | Adopted federal $2,000 | $2,000 |
| Idaho (ID) | Adopted federal $2,000 | $2,000 |
| Illinois (IL) | Adopted federal $2,000 | $2,000 |
| Indiana (IN) | Adopted federal $2,000 | $2,000 |
| Iowa (IA) | Adopted federal $2,000 | $2,000 |
| Kansas (KS) | Adopted federal $2,000 | $2,000 |
| Kentucky (KY) | Adopted federal $2,000 | $2,000 |
| Louisiana (LA) | Adopted federal $2,000 | $2,000 |
| Maine (ME) | Adopted federal $2,000 | $2,000 |
| Maryland (MD) | Adopted federal $2,000 | $2,000 |
| Massachusetts (MA) | Kept sub-federal state floor | $600 — Massachusetts maintains a $600 state 1099-NEC threshold regardless of OBBBA. |
| Michigan (MI) | Adopted federal $2,000 | $2,000 |
| Minnesota (MN) | Adopted federal $2,000 | $2,000 |
| Mississippi (MS) | Adopted federal $2,000 | $2,000 |
| Missouri (MO) | Adopted federal $2,000 | $2,000 |
| Montana (MT) | Adopted federal $2,000 | $2,000 |
| Nebraska (NE) | Adopted federal $2,000 | $2,000 |
| Nevada (NV) | No state 1099 filing | — |
| New Hampshire (NH) | No state 1099 filing | — |
| New Jersey (NJ) | Kept sub-federal state floor | $1,000 — NJ has historically maintained a $1,000 state 1099 threshold — below federal $2,000. |
| New Mexico (NM) | Adopted federal $2,000 | $2,000 |
| New York (NY) | Adopted federal $2,000 | $2,000 |
| North Carolina (NC) | Adopted federal $2,000 | $2,000 |
| North Dakota (ND) | Adopted federal $2,000 | $2,000 |
| Ohio (OH) | Adopted federal $2,000 | $2,000 |
| Oklahoma (OK) | Adopted federal $2,000 | $2,000 |
| Oregon (OR) | Kept sub-federal state floor | $600 — Oregon kept a state-only $600 threshold. State filing required even when federal is not. |
| Pennsylvania (PA) | Kept sub-federal state floor | Verify — PA has historically required state-level 1099 reporting below the federal floor. Verify current rules. |
| Rhode Island (RI) | Kept sub-federal state floor | $100 — RI historically maintained a $100 state 1099 threshold. |
| South Carolina (SC) | Adopted federal $2,000 | $2,000 |
| South Dakota (SD) | No state 1099 filing | — |
| Tennessee (TN) | No state 1099 filing | — |
| Texas (TX) | No state 1099 filing | — |
| Utah (UT) | Adopted federal $2,000 | $2,000 |
| Vermont (VT) | Kept sub-federal state floor | $600 — Kept $600 state threshold. Federal filing not required under $2,000, but state filing still is. |
| Virginia (VA) | Adopted federal $2,000 | $2,000 |
| Washington (WA) | No state 1099 filing | — |
| West Virginia (WV) | Adopted federal $2,000 | $2,000 |
| Wisconsin (WI) | Adopted federal $2,000 | $2,000 |
| Wyoming (WY) | No state 1099 filing | — |
Educational reference only. Verify current rules with your CPA before filing. Last reviewed against Department of Revenue notices in each affected state.