A question that comes up often is "What form do I use for various payments?" The following is an alphabetical list of some payments and the forms to file to report them. The list was developed to help you determine which form to file. However, it is not a complete list of all payments, and the absence of a payment from the list does not indicate that the payment is not reportable.
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| STATE DIRECTORY | |||||
|---|---|---|---|---|---|
| STATE | NUMBER OF PARTS REQUIRED |
STATE | NUMBER OF PARTS REQUIRED |
||
| FORM W-2 |
1099 | FORM W-2 |
1099 | ||
| Alabama * | 6 | 4 | Montana | 6 | 4 |
| Alaska | 4 | 3 | Nebraska | 6 | 3 |
| Arizona | 6 | 4 | Nevada | 4 | 3 |
| Arkansas | 6 | 4 | New Hampshire | 4 | 3 |
| California | 6 | 4 | New Jersey | 6 | 3 |
| Colorado | 6 | 3 | New Mexico | 6 | 3 |
| Connecticut | 6 | 4 | New York | 6 | 4 |
| Delaware * | 6 | 4 | New York City | 6 | 4 |
| Dist. of Columbia | 6 | 4 | North Carolina | 6 | 4 |
| Florida | 4 | 3 | North Dakota | 6 | 4 |
| Georgia | 6 | 4 | Ohio * | 6 | 3 |
| Hawaii | 6 | 4 | Oklahoma | 6 | 4 |
| Idaho | 6 | 4 | Oregon | 6 | 4 |
| Illinois | 6 | 3 | Pennsylvania * | 6 | 4 |
| Indiana | 6 | 4 | Rhode Island | 6 | 3 |
| Iowa | 6 | 4 | South Carolina | 6 | 4 |
| Kansas | 6 | 4 | South Dakota | 4 | 3 |
| Kentucky * | 6 | 3 | Tennessee | 4 | 3 |
| Louisiana | 6 | 4 | Texas | 4 | 3 |
| Maine | 6 | 3 | Utah | 6 | 4 |
| Maryland | 6 | 3 | Vermont | 6 | 3 |
| Massachusetts | 6 | 4 | Virginia | 6 | 4 |
| Michigan * | 6 | 3 | Washington | 4 | 3 |
| Minnesota | 6 | 4 | West Virginia | 6 | 3 |
| Mississippi | 6 | 4 | Wisconsin | 6 | 4 |
| Missouri * | 6 | 4 | Wyoming | 4 | 3 |
| * Certain cities in Alabama,
Delaware, Kentucky, Michigan, Missouri, Ohio and Pennsylvania will require our 8-part all purpose form. |
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