I have a single-member LLC in Georgia and use my SSN for tax returns, but I also include my EIN.A contractor from Massachusetts worked for me remotely, and this contractor has never visited Georgia. The compensation was less than $1,500.Please advise:Can I use my EIN in the Payer's section?What state should I indicate in the State Information (Boxes 5-7)? Massachusetts, Georgia, both, or none?If I need to indicate a state, what should I use as 6b Payer's state no?Do I need to send 1099-NEC to the states as well?

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Paul2k

Question

Filing a 1099-NEC for an out of state contractor

Forum|Forum|1 year ago
January 14, 2025
1 reply
0 views

I have a single-member LLC in Georgia and use my SSN for tax returns, but I also include my EIN.

A contractor from Massachusetts worked for me remotely, and this contractor has never visited Georgia. The compensation was less than $1,500.

Please advise:

Can I use my EIN in the Payer's section?
What state should I indicate in the State Information (Boxes 5-7)? Massachusetts, Georgia, both, or none?
If I need to indicate a state, what should I use as 6b Payer's state no?
Do I need to send 1099-NEC to the states as well?

Not A Product Question

CatinaT1

Yes, you can use your EIN in the payer's section. Unless you withheld state taxes (which would be uncommon), you do not need to fill in those boxes. You do not need to send a copy of the 1099-NEC to any state.

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Paul2kAuthor

@CatinaT1 Thank you so much for the prompt answer!

I'm a bit confused by the information on the MA DOR website https://www.mass.gov/info-details/massachusetts-form-1099-filing-requirements It states, "You must file an annual report of interest, dividends, and other income taxable under Chapter 62 of the Massachusetts General Laws if you issued 1099-NEC."

Is this requirement applicable only to companies incorporated in Massachusetts, or does it also apply to those issuing 1099-NEC forms to Massachusetts residents?

DaveF1006

It depends. The requirement applies to any entity (business, individual, etc.) that issues Form 1099-NEC to report non-employee compensation and other taxable income to Massachusetts residents.. It’s not restricted solely to companies incorporated in Massachusetts.

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