No. Based on New York State (NYS) regulations, there is no general, direct requirement for private payers to send copies of 1099-NEC or 1099-MISC forms directly to the State Comptroller or the New York State Department of Taxation and Finance.
This does not require you to file a personal income tax return for NYS if you are not a resident of NYS.
As long as you have met your federal filing requirements for 1099s sent to the contractor and the IRS you have completed your part.
Thank you so much, I appreciate your answer about a personal income tax return for NYS.
To further clarify the question, I am an S-Corp LLC based in California and a resident of California. I'm trying to figure out if, through my business, I have to file state taxes.
In these scenarios, I worked with editors based in both NY and in OR.
So, on one of my projects, where I was hired by a California company to create a film which was filmed in California and the editor was based in Oregon. In that scenario, his portion of the work was completed from his office in Oregon. Would I need to file and Oregon tax return from my business?
The NY situation is similar, also an editor who I hired who works from their home in NY. I gave them a 1099, but am wondering if my business needs to file in NY and apportion some of my sales to NY.
Even though your contractors lived and performed work in other states, you are not required to file a corporate income tax return in those states. If, however, your business actually performed work for clients located outside California, then you might need to file a business return as a non-resident corporation in those states.