State-level Filings

The criteria below outlines Abound’s standards for determining whether a state filing will be performed upon submission of a 1099 form.

State-Level Filing Rules

• Supported Jurisdictions: Abound supports state-level filings for all 50 U.S. states and Washington D.C. Any other tax authorities (including US terrirories, such as Puerto Rico and Guam) which may have direct filing requirements must be handled by the filer outside the Abound platform.
• Filing State Selection: Abound will only file with the state specified in the filingState field. However, in situations where filing is not required by the state for the associated form, Abound will skip the state filing. Furthermore, Abound:
  • will not evaluate information such as, but not limited to, income reporting thresholds, transaction counts, or address requirements to determine if a filing is necessary;
  • will not assess the residency of either the Payer or Payee to determine filing requirements;
  • and will not asses the location where work is performed when determining if a state filing is necessary.
• Non-Filing Indicator: If filingState is set to N/A, Abound will not conduct a state-level filing.
• Single-State Filing: Abound does not support filings to multiple states for a single 1099 form. If you need to file to multiple states, please file each state separately.
• State Tax Withholding: Abound does not support filing 1099s with non-zero state tax withholding values.

Examples

• A: If the filingState on a Form 1099-NEC is set to FL, Abound will not file the 1099 to Florida because Florida does not require a filing for 1099-NECs with no state tax withholding.
• B: If the filingState on a Form 1099-K is set to CA and the aggregateGrossAmount is less than the California’s reporting threshold, Abound will still file the 1099 to California because we do not evaluate state-level income reporting threshold when determining if a filing is necessary.