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The list of states below requiring independent contractor reporting are from U.S. Department of Health and Human Services – Administration for Children and Families website, details are from individual state websites(even though ACF website described Mississippi as requiring independent contractor reporting, the state website stated that they did not, and therefore Mississippi was not included on this list
Disclaimer: This was prepared based on the information on the ACF and respective state’s websites as of 01/18/2009 and is intended only as a brief overview and not as specific tax advice. No warranty is made that this listing is complete or that all situations are addressed. Please check with your tax preparer, attorney, or your state’s new hire registry to determine how the new hire reporting requirements will apply in your individual situation.
| State |
Deadline |
Reporting Info |
Definition of Independent Contractor |
Alabama Also requires reporting of employees who refused a job offer |
Within 7 days |
Can report online at state new hire website; upload ASCII text file, or mail or fax a copy of an annotated W4 form. Electronic reporting required of payers with more than 5 employees. |
|
Alaska reduced fines - $10 for failure to report ($100 for conspiracy) |
Within 20 days |
Can use annotated W4, state form, or own form that has required information |
|
California. |
Within 20 days |
Mail or fax DE-542, or electronically via EDD online services |
Making payments to or entering into a contract for $600 or more |
Connecticut |
Within 20 days |
Online, or fax or mail CT-W4 |
Anticipated payments of over $5,000 per year. Exempts Contractors who are registered with CT department of labor for unemployment. |
Iowa |
Within 15 days |
Mail, fax, online, Iowa requires additional reporting on health insurance coverage |
Contractors over 18 to whom the payer is required to submit a 1099-MISC |
Maine |
Within 7 days |
Phone, mail, fax, online |
Required of contractors and subcontractors with the state |
Massachusetts – |
Within 14 days |
Use new hire reporting form Electronic reporting required of payers with more than 25 employees and independent contractors. |
Contractors for whom the payor is required to submit a 1099-MISC. |
Minnesota |
Within 20 days |
Phone, mail, fax, online |
Mandatory for the state, optional for private employers |
New Hampshire |
Within 20 days |
Can use a copy of the completed W9 with business NHES tax identification number |
Entering into a contract for over $2,500 |
New Jersey . |
Within 20 days |
Mail, fax, online |
Contractors transacting business in New Jersey |
Ohio |
Within 20 days |
use Ohio new hire reporting form or W9 |
Entering into a contract for over $2,500 – professionally licensed persons are excluded |
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