2019 State Reporting Manual




Contains the reporting and transmittal information for each states requirements for all form types – including 1099, 1098, 5498, W-2G, W-2, W-2C and 1042-S. For each state, the manual covers the requirements regarding the annual information return. For a state that participates in the IRS Combined Federal State Program (CFS), the documents explain what the state will accept through the program, exceptions to the payment if certain conditions exist, direct filing requirements for those payment types NOT included in the CFS program and direct filing requirements for states that do not participate in the program.

Additionally, per state the manual covers current year quarterly reporting requirements, independent contractor reporting criteria for each state, due dates, state payment thresholds, media required, filing methods, submission address, basic withholding criteria, penalty guidelines for reporting failures and contact information.