Manage Florida Form 1099-K filing requirements for tax year 2026 with 1099Online. Get built-in support for Florida 1099-K filing, reduce manual work with bulk uploads, real-time TIN matching, secure recipient copy delivery, and more.
Florida is a static conformity state for corporate income tax and has adopted the Internal Revenue Code as of January 1, 2025. However, the Florida Department of Revenue confirmed this update does not address OBBBA provisions enacted after the 2025 legislative session.
For Form 1099-K reporting, Florida follows IRS threshold guidance. Since OBBBA reverted the federal TPSO threshold to over $20,000 in gross payments and more than 200 transactions, Florida's state 1099-K filing requirement follows that same standard.
Florida requires direct state filing for one 1099 form, Form 1099-K. Since Florida has no individual income tax and no state income tax withholding program, other Forms 1099 and Form W-2G are not filed with the Florida Department of Revenue (DOR).
| Form | Full Name | Florida Filing Requirement | Who Files | Threshold |
|---|---|---|---|---|
| 1099-K | Payment Card and Third Party Network Transactions | Direct electronic filing required with Florida DOR | Payment settlement entities, electronic payment facilitators, or contracted third parties | Required when federal Form 1099-K filing is required for Florida payees |
| 1099-NEC, 1099-MISC, 1099-R, 1099-INT, 1099-DIV, 1099-B, 1099-G, W-2G | Various 1099 Forms and Certain Gambling Winnings | Not required with Florida DOR | Federal filing only | No Florida state income tax withholding program |
Florida Form 1099-K is due to the Florida Department of Revenue 30 days after the federal return is filed. Since the federal eFile deadline for 2026 Tax Year is March 31, 2027, the Florida state deadline is April 30, 2027. If the due date falls on a weekend or legal holiday, it moves to the next business day.
| Form | Filing Method | Due Date for 2026TY |
|---|---|---|
| 1099-K | Direct electronic filing with Florida DOR | 30 days after the federal return is filed; April 30, 2027, if federal form was filed on March 31, 2027 |
Florida requires direct electronic filing of Form 1099-K with the Florida Department of Revenue. Many payers assume that using the IRS Combined Federal/State Filing (CF/SF) program covers their state obligations, but it does not satisfy Florida Form 1099-K filing requirements. You need to file directly with the Florida DOR.
| Form | CF/SF Participation | Direct State Filing Required? | Electronic Filing Required |
|---|---|---|---|
| 1099-K | No. Direct Florida filing is required | Yes, when federal Form 1099-K filing is required for Florida payees | Yes |
| 1099-NEC, 1099-MISC, 1099-R, 1099-INT, 1099-DIV, 1099-B, 1099-G, W-2G | Not applicable for Florida | No | Not applicable |
Florida does not require an annual reconciliation form for state income tax withheld from Form 1099 payments.
Since Florida imposes no individual income tax, there is no state withholding program tied to 1099 payments. Form 1099-K is filed directly through the Florida Department of Revenue's 1099-K Reporting application with no reconciliation form attached.
The following entities must file Form 1099-K directly with the Florida Department of Revenue:
Before you register on the Florida DOR's 1099-K Reporting application, have the following information ready. Missing any of these details can delay your submission.
The file must be submitted electronically through the Florida DOR's 1099-K Reporting application and it must be an electric flat file that follows the applicable IRS Publication 1220 specifications. Do not upload PDF images of Form 1099-K.
The file must be submitted electronically through the Florida DOR's 1099-K Reporting application and it must be an electric flat file that follows the applicable IRS Publication 1220 specifications. Do not upload PDF images of Form 1099-K.
1099Online supports state filing for all U.S. states and territories. Select a state to view
its specific 1099 filing requirements, deadlines, and forms.
No. Florida does not require state filing for 1099-NEC, 1099-MISC, or most other 1099 forms. Florida has no individual income tax, which means there is no state income tax withholding program that would make these forms mandatory at the state level. These forms are federal-only obligations for Florida payees.
Form 1099-K is the only 1099 form that requires direct state filing with the Florida Department of Revenue.
Florida Form 1099-K is due 30 days after the federal return is filed. For most filers who meet the federal eFiling deadline of March 31, 2027, the Florida due date is April 30, 2027.
No. Because Florida has no individual income tax, there is no state annual withholding reconciliation form required alongside your 1099-K filing. You file Form 1099-K directly with Florida DOR.
Florida may impose a penalty of $1,000 per month for failure to file the required 1099-K information, up to a maximum of $10,000 annually. Filing as early as possible, and no later than 30 days after your federal return is submitted, is the best way to avoid this.
Start free - import your data, validate TINs, and submit to both the IRS and Florida in minutes. Pay only when you file.