Payroll | State Chart W2 vs. 1099 Allowances

Modified on Tue, 14 Jul at 9:17 AM

Updated July 14, 2026

State Chart W-2 vs. 1099 allowances/requirements

W-2 vs 1099	W-2	1099
Alabama				Allows
Alaska				Does not allow
Arizona				Requirements needed to qualify for 1099
Arkansas
California			DFPI W2 ONLY
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey		requires w2
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia			Needs addendum
Washington
West Virginia
Wisconsin
Wyoming

Attachments (1)

State Chart Allowance for W-2 vs 1099.xlsx
27 KB