What is it?
The Payer’s State Number (also called State Identification Number) is similar to the Federal Employee Identification Number (FEIN). This number is assigned by state agencies, such as the Department of Revenue, to track state tax withholding. Each state uses different names and formats.
Is it Mandatory?
While some states only require this ID if tax was withheld, Tax File App requires a State ID to proceed for the following states to ensure your electronic return is accepted and correctly routed by state agencies:
- Alabama (AL)
- Connecticut (CT)
- Delaware (DE)
- Iowa (IA)
- Kentucky (KY)
- Maine (ME) - Required for e-filing validation (use EIN if did not withhold any state income tax)
- North Carolina (NC)
- Oregon (OR)
- Pennsylvania (PA)
- Utah (UT)
- Vermont (VT)
- West Virginia (WV)
- Wisconsin (WI)
How To File With Tax File App
Reporting Payer’s State Number on 1099 Forms
Each 1099 online form requires the Payer’s State number to be entered on different boxes:
- For Form 1099-NEC - Box 6
- For Form 1099-MISC - Box 17
- For Form 1099-INT - Box 16
- For Form 1099-DIV - Box 15
- For Form 1099-R - Box 15
- For Form 1099-K - Box 7
- For Form 1099-B - Box 15
- For Form 1099-G- Box 10b
- For Form W-2G- Box 13
What it looks like, what it called in my state?
| State | Alternate Names | Valid Format | Contact |
| Alabama (AL) | Withholding Tax Account Number | 10 digits (Eg: 0000123456) or R + 9 digits | (334) 242-1490 |
| Arizona (AZ) | Withholding Account Number | 9 digits (Eg: 99-9999999 or 999999999) | - |
| Arkansas (AR) | State Income Tax ID Number | 9 digits (Eg: 99999999-WHW) | - |
| California (CA) | State ID number | 8 digits (Eg: 999-9999-9) | - |
| Colorado (CO) | Colorado Account Number | 8 digits (Eg: 99999999) | - |
| Connecticut (CT) | Tax Registration Number | 11 or 12 digits (Eg: 99999999-999) | (800) 400-7115 |
| Delaware (DE) | Withholding Tax Account Number | 13 digits (Eg: 9-999999999-999) | (302) 577-8779 |
| Dist. of Columbia (DC) | DC Withholding Account Number | 12 digits (Eg: 999999999999) | - |
| Georgia (GA) | Withholding Number | 9 digits (Eg: 9999999-AA) | - |
| Hawaii (HI) | Tax ID Number | 16 digits (Eg: GE-999-999-9999-01) | - |
| Idaho (ID) | Withholding Account Number | 9 digits (Eg: 999999999) | - |
| Illinois (IL) | Taxpayer ID | 12 digits (Eg: 99-9999999-999) | - |
| Indiana (IN) | Tax Identification Number | 13 digits (Eg: 0999999999 999) | - |
| Iowa (IA) | Withholding Permit Number | 9 or 12 digits (Eg: 99-9999999-999) | (800) 367-3388 |
| Kansas (KS) | Withholding Account Number | 15 digits (036-EIN-F01) | - |
| Kentucky (KY) | Withholding Account Number | 6 digits (Eg: 999999) | (502) 564-5170 |
| Louisiana (LA) | Revenue Account Number | 10 digits (Eg: 9999999-001) | - |
| Maine (ME) | Maine Withholding Account ID | 8 digits (Eg: 1234-5678) | (207) 626-8475 |
| Maryland (MD) | Central Registration Number | 8 digits (Eg: 99999999) | - |
| Massachusetts (MA) | Withholding Account Number | 15 digits (WTH-99999999-999) | - |
| Michigan (MI) | Withholding Account Number | 9 digits (Eg: 99-9999999) | - |
| Minnesota (MN) | Withholding Tax ID Number | 7 digits (Eg: 9999999) | - |
| Mississippi (MS) | Withholding Account Number | 8 digits (Eg: 9999-9999) | - |
| Missouri (MO) | Withholding Account Number | 8 digits (Eg: 99999999) | - |
| Montana (MT) | Withholding Account Number | 13 digits (Eg: 9999999999 WTH) | - |
| Nebraska (NE) | Nebraska ID Number | 8 digits (Eg: 99999999) | - |
| New Jersey (NJ) | Employer Registration Number | 12 digits (Eg: 999999999/999) | - |
| New Mexico (NM) | Business Tax ID (NMBTIN) | 11 digits (Eg: 99-999999-99-9) | - |
| North Carolina (NC) | Withholding Account ID | 9 digits (Eg: 999999999) | (877) 252-3052 |
| North Dakota (ND) | Account Number | 11 digits (Eg: 99999999999) | - |
| Ohio (OH) | Withholding Account Number | 8 digits (Must start with 5) | - |
| Oklahoma (OK) | Withholding Tax Account ID | 13 digits (WTH-99999999-99) | - |
| Oregon (OR) | Business ID Number (BIN) | 9 digits (Eg: 01234567-8) | (503) 378-4988 |
| Pennsylvania (PA) | State ID Number | 8 digits (Eg: 99999999) | (717) 787-1064 |
| Rhode Island (RI) | Withholding Account Number | 9 or 11 digits (Eg: 99-9999999) | - |
| South Carolina (SC) | Withholding File Number | 8 digits (Eg: 99999999) | - |
| Utah (UT) | Withholding Account ID | 14 chars (Eg: 12345678901WTH) | (800) 662-4335 |
| Vermont (VT) | Withholding Account Number | 12 digits (WHT-00000000) | (802) 828-2551 |
| Virginia (VA) | TAX Account Number | 15 chars (Eg: 30-EIN-F-001) | - |
| West Virginia (WV) | Tax Account Number | 8 digits (Eg: 99999999) | (304) 558-3333 |
| Wisconsin (WI) | Withholding Tax Account Number | 15 digits (Eg: 036999999999999) | (608) 266-2776 |
| Other States | N/A or Not Required | N/A | - |
Note for Maine (ME) Users: As of late 2022, Maine has transitioned to a new 8-digit Account ID format. If you do not have this number, you must register your business with Maine Revenue Services via the Maine Tax Portal. Registration is free and ensures your 1099 data is correctly filed with the state.
New to 1099 Reporting?
Simplify your 1099 filing with Tax File App, the leading IRS-authorized e-file platform for 1099 and W2 forms. Our dedicated support team is available via live chat to help you navigate state-specific requirements.