Paying a Contractor in NY

[faithbeerose]

If I pay a contractor who lives in New York and did the work from their home in NY and then give them a 1099, do I have to file state taxes in NY?

[DianeW777]

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.