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Understanding state filing requirements in the IOFM 1099 Master Guide

November 28, 2022
November 28, 2022

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Q. My question is in reference to the state requirements in the 2022 1099 Master Guide (starting on page 148). It looks like the manual has good information but there needs to be some examples at the start to understand the shorthand. For example the first one Alabama says – threshold $1500 for the year. So what does that mean? I have read this section several times and don’t see it explained. $1500 of what – taxes withheld to that state? Amounts paid to entities in that state? Amounts paid to…

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