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January 18, 2024
Question

1099 NEC Box 6

  • January 18, 2024
  • 1 reply
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I did a few federal and state e-filing for 10 of my employees, just found out the state abbreviation I put in box 6 was incorrect for the majority of them. Since one employee lives in CA and the rest lives in KS. I switched to CA for that one employee, and I forgot to switch back to KS for the everyone else that came after. 
Do I have to refile for everyone with the wrong state abbreviation? there's NO state tax withheld

1 reply

January 18, 2024

You are preparing 2023 1099-NEC forms and put the wrong state code in box 6.

 

An erroneous state code in box 6 with an entry in box 5 and/or box 7 must be corrected.

 

An erroneous state code in box 6 with no entry in box 5 and/or box 7 should be but would not have to be corrected.

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