Michigan participates in the 1099 combined/state filing; do I still need to mail them copies? How about Oregon and Pennsylvania? Are there any other states on the combined/state filing that require mailed state copies?


See TAPN’s State 1099 Filing Requirements to see when filing 1099s is required (it is required in most states), and whether the state participates in the combined federal/state filing program; and see Links to State Tax Agencies for State Reporting Requirements.

Unfortunately, even states that participate in the CF/SF program sometimes require you to file with the state separately anyway. TAPN does not have the details for each state; it provides URLs and phone numbers to contact the states.

It appears that in Michigan, despite its participation in the CF/SF, you do have to file your state copy of 1099-MISC with the state. See the Michigan Department of Treasury's FAQs.

Pennsylvania does not participate in the CF/SF program.  Here are some links for Pennsylvania that might be helpful:

Oregon also does not participate in the CF/SF program. Start here.  You might have to call the department of revenue at (503) 945-8091.

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