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.

[faithbeerose]

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.

[PatriciaV]

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.