New York
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
1099-K | Direct filing required of forms that are reportable to the IRS for all New York residents or where the taxable state is New York. | Corrections of directly filed forms are completed in the 1220 format. |
Filing Due Date
Within 30 days of federal filingFiling Method
Electronic UploadElectronic Filing URL
http://www.tax.ny.gov/online/bus.htmFiling Format
IRS Publication 1220 for Form 1099 filingsCFS Participant
NoSupporting Documentation
http://www.tax.ny.gov/bus/multi/reporting_requiremts.htmAdditional Information
- New York accepts duplicates of the 1099 filing that was submitted to the IRS. However, the state will reject the filing if it includes anything other than Form 1099-K.
State Periodic Filings
Independent Contractor Reporting
For the recipient, select the
Independent Contractor
check box under the Miscellaneous
section.For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
section.note
The
Independent Contractor
box on the recipient record must be selected.Form | Filing Requirements |
|---|---|
1099-MISC 1099-NEC | Form must exist with New York as the taxable state. The contract amount must be more than $250.00. |
W-2 | Form must exist with New York as the taxable state. |
Filing Due Date
Within 20 days from the date of hire or re-employment (Employers reporting electronically may transmit twice monthly, not less than twelve days nor more than sixteen days apart)Filing Method
DVD/CD ROMElectronic Filing URL
Not applicableSend Filings to
NYS Tax Department
New Hire Processing Unit
PO Box 15119
Albany, NY 12212-5119
State Quarterly Reporting
Form | Filing Requirements |
|---|---|
1099-R W-2 | Form must exist with New York as the taxable state and state withholding greater than $0.00. |
Filing Due Date
Last day of the month following the end of quarter (April 30, July 31, October 31 and January 31)Filing Method
Electronic UploadElectronic Filing URL
http://www.tax.ny.gov/online/default.htmSupporting Documentation
http://www.tax.ny.gov/pdf/publications/withholding/pub69.pdf