Part Requirements by State

State
W-2
1099
   State
W-2
1099
   State
W-2
1099
Alabama**
6
4 or 5
Kentucky**
6
3 or 4
North Dakota
6
4 or 5
Alaska
4
3
 Louisana
6
3 or 4
Ohio**
6
3 or 4
Arizona
6
4
 Maine
6
4 or 5
Oklahoma
6
4 or 5
Arkansas
6
4 or 5
Maryland**
6
3 or 4
Oregon
6
3 or 4
California
6
3 or 4
Massachusetts
6
4 or 5
Pennsylvania**
6
4 or 5
Colorado
6
4 or 5
Michigan**
6
3
 Rhode Island
6
4
Connecticut
6
4 or 5
Minnesota
6
3 or 4
South Carolina
6
4 or 5
Delaware**
6
4 or 5
Mississippi
6
4 or 5
South Dakota
4
3
District of Colombia
6
4
 Missouri**
6
3 or 4
Tennessee
4
3
Florida
4
3
 Montana
6
4 or 5
Texas
4
3
Georgia
6
3 or 4
Nebraska
6
4 or 5
Utah
6
4 or 5
Hawaii
6
3 or 4
Nevada
4
3
 Vermont
6
3 or 4
Idaho
6
4 or 5
New Hampshire
4
3
 Virginia
6
4
Illinois
6
3 or 4
New Jersey
6
4
 Washington
4
3
Indiana
6
3 or 4
New Mexico
6
3 or 4
West Virginia
6
4
Iowa
6
3 or 4
New York**
6
3 or 4
Wisconsin
6
4 or 5
Kansas
6
4
 North Carolina
6
4 or 5
Wyoming
4
3

*Some states require a 5-part form if Box 16 (State tax withheld) is filled in on the 1099-MISC form.
**Certain cities in these states require an 8-part all purpose W-2 form.
States noted as 3 or 4 part for 1099-MISC filing: If federal taxes have been withheld on the 1099-MISC, then a 4-part form is required; otherwise, a
copy is not required to be filed with the recipient’s personal taxes.