Generally, no. New York State’s employer guide says employers do not submit federal Forms 1099 to the state and that annual filing of Form 1099 information returns is no longer required. That answers whether a payer generally sends New York a state copy; it does not remove any separate federal filing or recipient-copy duties.
Who files a 1099-NEC, and where?
| Who | Where | What the rule means |
|---|---|---|
| Payer | IRS | A business may need to report qualifying payments for services to nonemployees on Form 1099-NEC. Check the IRS instructions for the applicable tax year for thresholds, exceptions, deadlines, and filing procedures: IRS: Reporting payments to independent contractors. |
| Payer | New York State | The state guide says employers do not submit copies of federal Forms 1099 to New York and that annual filing of Form 1099 information returns is no longer required. The guide is NYS-50, revision 12/23: New York State NYS-50 Employer’s Guide. |
| Recipient | New York State | Whether the recipient must file a New York personal income-tax return is a separate question. Residency, New York-source income, income level, withholding, refunds, and credits can affect the result. |
What New York’s rule means for a payer
For a federal 1099-NEC, New York’s general rule means a payer does not ordinarily send the state a copy solely because the payer issued the federal form. The NYS-50 guide states: “Employers do not submit a copy of federal Form(s) 1099 to New York State,” and says New York “no longer requires the annual filing of Form 1099 information returns.” The cited guide is revision 12/23; consult the state’s current employer guidance for a later filing year.
This is not a blanket exemption from federal reporting. The IRS says businesses paying independent contractors may have to file Form 1099-NEC for qualifying payments. Whether a payment is reportable depends on the applicable rules, including the nature of the payment and recipient. Use the IRS instructions for the tax year involved rather than relying on an old threshold or deadline.
Do not confuse 1099-NEC filing with New York withholding reports
New York withholding and quarterly wage-reporting obligations are separate from annual submission of federal 1099 forms. Employers subject to New York withholding should follow the state’s applicable filing requirements: Withholding tax filing requirements and Withholding tax requirements.
Free tools Windows power users keep installed
One-click scans. No signup required.
#1 Best Overall
- Quickly print and mail your 1099s with our 1099 NEC bundle that includes everything you need to file your 1099 NEC Forms 2025 for 25 of your vendors or independent contractors
- All printed fields will perfectly line up with the correct boxes when using QuickBooks, TaxRight, or other mainstream tax software
- Thick 20 lb USA made paper will quickly feed through your laser or inkjet printer without you worrying about jamming
- Confidently file your 2025 1099 NEC forms with our Internal Revenue Service (IRS) approved tax documents, includes 25 self-seal envelopes
- Bundle includes 13 sheets of 1099-NEC COPY A (2 forms per sheet), 13 sheets of 1099-NEC COPY B (2 forms per sheet), 25 sheets of 1099-NEC COPY 2/1 (2 forms per sheet), 25 self-seal envelopes, and 3 1096 Transmittal forms all designed to be QuickBooks compatible.
The 1099-R exception is different
The NYS-50 guide describes a reporting requirement for Form 1099-R payments when New York State, New York City, or Yonkers income tax was withheld from annuity payments. This is a distinct withholding-related case involving Form 1099-R, not a state filing requirement for Form 1099-NEC.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.If you received a 1099-NEC
Receiving Form 1099-NEC does not by itself determine whether you must file a New York personal income-tax return. New York’s nonresident instructions state that a nonresident with New York-source income may need to file Form IT-203 when the relevant New York adjusted gross income exceeds the New York standard deduction. A return may also be needed to claim a refund or credit. The answer depends on the tax year and your residency, income source, income, withholding, and credits; see the applicable New York instructions through the New York tax forms and instructions page.
Quick Recap
Rank #3
- IT IS A COMPLETE INCOME TAX FILING FORMS - Report payments FAST, RELIABLE and EASY way with our updated NEC Laser form kit! This kit has everything you need. You can report your rent, medical, royalties or contract payments. It has 9 of A, B copies. 17 of C copies, 3 of Transmittal 1096 - NEC forms.
- A GREAT VALUE KIT - We are adding EXTRA VALUE to your set of 1096 NEC forms for 2026, including in your order 3 FREE transmittal 1096 forms, offered as a UNIQUE BONUS! Get EVERYTHING you need for your tax filing needs in a tremendous value ALL-INCLUSIVE 2026 1099 NEC forms 2026
- DUAL LASER TAX FORMS SET - (4-Part state) for the year 2026 to meet the needs of 25 Individuals. It is designed in compliance with the government requirements and is valid, IRS approved form 1099 set.
- A GREAT COMPATIBILITY SET - This 2026 1099 NEC form kit is compatible with both Inkjet and Laser printers as well as Quickbooks software and it is an ALL-INCLUSIVE kit of Federal Copy A, Copy B, Copy C and 1096 NEC, everything you need for your peace of mind in reporting payments.
Rank #2
- Premium Value Pack: This comprehensive bundle includes 10 Forms of 4-part 1099 NEC tax forms updated for 2026, along with 3 1096 transmittal forms and 10 Security self-seal envelopes for secure mailing
- IRS & US Government Standard: These 1099 NEC tax forms meet all US Government and IRS requirements and standards, allowing you to file and mail your taxes with confidence and compliance
- Works With Tax Software: These forms are compatible with Quickbooks and TaxRight Software (Formerly Known as TFP) and other accounting and tax software, with printed words and fields that automatically align with the boxes of your preferred program
- Seamless Printing: These 1099 NEC tax forms are printed on high-quality paper that feeds smoothly through your inkjet or laser printers, minimizing paper jams and ink blots during your printing operations
- Small Business Tax Solution: Keep your offices running smoothly through tax season with a reliable supply of 1099 NEC tax forms for reporting payments made to non-employees and independent contractors
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
