The following table includes state filing requirements. CSF refers to Combined State/Federal program where the IRS forwards 1099-MISC info on to the state. Some states require filing by paper (if applicable, click on the link to learn more). For Massachusetts, Oregon and soon, Pennsylvania, state files may be downloaded from Track1099.

State CSF Not Required Required
Alabama    
Alaska    
Arizona    
Arkansas    
California    
Colorado    
Connecticut    
Delaware    
Florida    
Georgia    
Hawaii    
Idaho    
Illinois
http://www.tax.illinois.gov/publications/pubs/pub-110.pdf
   
Indiana    
Iowa
https://eservices.iowa.gov/1099miscpayments/index.faces
    Possibly
Kansas    
Kentucky
http://revenue.ky.gov/NR/rdonlyres/7172172D-E5DF-4B39-BF79-DBE85AC2E301/0/2014SpecificationsforElectronicSubmissionof1099G2.pdf
    Required if withholding
Louisiana    
Maine    
Maryland    
Massachusetts
http://www.mass.gov/dor/businesses/filing-and-reporting/form-1099-reporting.html
 
Michigan    
Minnesota    
Mississippi    
Missouri    
Montana    
Nebraska    
Nevada    
New Hampshire    
New Jersey    
New Mexico    
New York    
North Carolina    
North Dakota    
Ohio    
Oklahoma
http://www.ok.gov/tax/faqs.html#c331
    Possibly
Oregon    
Pennsylvania
http://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/Documents/Employer%20Withholding/1099-misc_overview.pdf
   
Rhode Island
http://www.tax.ri.gov/taxforms/withholding.php
http://www.tax.ri.gov/documents/software/RI-MagMedia.pdf
    Required if withholding
South Carolina    
South Dakota    
Tennessee
https://www.tn.gov/assets/entities/revenue/attachments/14-01.pdf
   
Texas    
Utah
http://tax.utah.gov/forms/pubs/pub-14.pdf
    Required if withholding
Vermont    
Virginia    
Washington    
Washington DC
http://otr.cfo.dc.gov/node/970792
   
West Virginia
https://mytaxes.wvtax.gov
    Required if withholding
Wisconsin    
Wyoming    
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