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info2351
Level 1

Should Box 6 on the 1099 show the state they earned in or the state they live in if the recipient has moved?

The recipient moved to another state so the mailing address on the 1099 is current. Box 6 on the 1099 defaulted to the current address, but all monies were earned in another state prior to the move. Which is the correct state listing for Box 6 on the 1099?

1 Comment 1
MoiraskyeT
QuickBooks Team

Should Box 6 on the 1099 show the state they earned in or the state they live in if the recipient has moved?

Hi, @info2351.

 

Box 6 on the 1099-NEC (or other 1099 forms) reflects the state where the income was earned, not the recipient's current state of residence or mailing address.

 

All income, including out-of-state earnings, is reported on your home state tax return, while a non-resident return is filed for the state where you worked to pay its taxes. Your home state may offer a credit or partial credit for taxes paid to the other state.

 

In the meantime, you can temporarily change the recipient's address back to the previous one to ensure that the correct address is populated. 

 

For further clarification, you can contact your state's tax authority or review their guidance to ensure you understand the applicable rules and requirements. 


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