Minnesota 1099 Filing Requirements
The State of Minnesota Mandates
1099 Filing!
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Minnesota State Filing
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Minnesota 1099 Reporting Requirements
The State of Minnesota mandates filing Form 1099 with the state agency under the with the state agency under the following conditions:
| Scenario | If there is any Minnesota State Tax Withholding | If there is no Minnesota State Tax Withholding |
|---|---|---|
| Payments Threshold | Follows Federal Threshold* | |
| Due Date | January 31, 2024 | |
| Filing Method | Direct State Filing | CF/SF |
| Additional Forms | NA | |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
The State of Minnesota requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G)
- Form W-2 - Wages and Tax Statement. Learn more about Minnesota W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.
Frequently Asked Questions
Does Minnesota require 1099 filing?
Yes, the Minnesota Department of Revenue mandates the filing of 1099 Forms.
- If there is any state tax withholding, you must file 1099 Forms directly with the state.
- If there is no state tax withholding, the IRS will automatically forward your federal 1099 forms to the state agency since Minnesota is part of the CF/SF program.
Does Minnesota have a specific payment threshold for Form 1099 filing?
There is no specific threshold for reporting 1099s with the state of Minnesota. Instead, their 1099 reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on each form's applicable federal threshold.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $20,000 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
What are the 1099 forms that Minnesota requires?
Minnesota requires the direct filing of the following 1099 forms only if there is state tax withholding:
Does Minnesota require the filing of Form 1099-NEC?
Yes. The State of Minnesota requires Form 1099-NEC to be filed directly with the state agency only if state withholding exists.
Does Minnesota require additional forms when filing 1099?
No. Minnesota doesn't require any additional forms to be filed along with the 1099 Forms.
When is Minnesota 1099 due?
The due date for filing Form 1099 with Minnesota is January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
For the 2023 tax year, the deadline for filing 1099 Forms with Minnesota is January 31, 2024.
What are the requirements to file 1099 electronically with Minnesota?
Payers who are required to file 10 or more forms must file a 1099 electronically. It is also recommended for payers who are required to file less than 10 forms to file them electronically for faster processing.
What are the penalties for not filing or filing 1099 late with Minnesota?
The Minnesota Department of Revenue may impose a penalty of $50 if the payer hasn’t filed a 1099 with the state (when there is a state withholding) or filed an incorrect/incomplete return, or failed to distribute the 1099 copy to the recipient.
The maximum penalty is $25,000/year.
Where do I mail Minnesota 1099 forms?
Mail your Form 1099s to the following address.
Mail Station 1173,
600 N. Robert St.
St. Paul, MN 55146-1173.
For more information, please visit the State website:
https://www.revenue.state.mn.us/
