Submitting Form 1099 Information

You must send us any Form 1099 information reporting Minnesota withholding by January 31 each year. This applies even if you participate in the Federal/State Combined program.

If you have a total of more than 10 forms (W-2s plus 1099s), you must electronically submit the information to us.

If you have 10 or fewer forms (W-2s plus 1099s), you may send us paper copies. Mail your forms to:

Minnesota Department of Revenue
Mail Station 1173
600 N. Robert St.
St. Paul, MN 55146-1173

Submit your 1099 information using our e-Services system:

e-Services Method

• Manual method
• Simple File method (spreadsheet saved as tab delimited (.txt) or comma delimited (.csv) file)
• IRS Publication 1220 Format method (see IRS Publication 1220 for instructions)

Enter required Form 1099 information directly into e-Services. To do so:

1.  Log in to e-Services and select the I Want To... tab.
2.  Under “W-2, W-2C, and 1099,” select Manually enter data.
3.  Select the year of your Forms 1099, including any Forms 1099-MISC, 1099-NEC, and 1099-R.
4.  Enter the total number of Forms 1099 to submit and select Next.
5.  Enter the required Form 1099 information and select Next.
6.  A summary of Form 1099 information will display. If correct, select Submit to complete. If incorrect, select Previous to correct the errors.
7.  The confirmation screen will appear after successfully submitting the information. Print the confirmation page by selecting Printer Friendly or email the confirmation by selecting Email Me.

Upload a file you create using a spreadsheet program such as Microsoft Excel. Your file must contain the required information.

Note: There are two simple file types accepted by e-Services — tab delimited (.txt) and comma delimited (.csv).

Creating a Simple (delimited) File
Your payroll computer software may be able to create a text file that includes the required information needed to use this method. If not, you must create a file on your own.

One way to create your own file is by using any spreadsheet software, such as Microsoft Excel. On your spreadsheet, each row should represent one payee and each column should represent one piece of required information.

You cannot load a spreadsheet file directly into e-Services. You must first save it as a delimited file. To do so in Microsoft Excel, select File on the toolbar, and then select Save As. In the drop-down menu Save as type, select either Text (tab delimited) (*.txt) or CSV (comma delimited) (*.csv).

Required Information
You must use a separate column for each piece of required information. The columns must follow these specifications.

What You Should Know

• Column A is a filler column and must contain data. Do not put W-2 information in this column. Use this area for your own purpose (for example, the company name).
• The first row is designated for column headings. Do not put 1099 information in this row.
• If there is no dollar amount to enter, the dollar field must be filled with a zero. All dollar amounts must be positive.
• All dollar fields must contain a decimal if there are cents (for example, 100.55).
• Do not include “$” or commas in any fields.
• Do not include dashes in Social Security Numbers, Federal Employer Identification Numbers, or Individual Taxpayer Identification Numbers.
• If you are using Microsoft Excel to create your file and have any Social Security Numbers or Federal Employer Identification Numbers beginning with zero, place an apostrophe before the zero.

You can upload a file you create using the IRS Publication 1220 format. You can submit any Form 1099 using the IRS Publication 1220 Format. For file format instructions and specifications, see IRS Publication 1220.

After you create your file, follow the instructions to submit your file in e-Services

Log in to e-Services:

1.  Select the I Want To tab.
2.  Under “W-2, W-2C, and 1099,” select Upload a file.
3.  Review the information and select Add Attachment.
4.  Select either the 1099 (IRS Pub 1220) or W-2s/1099 (Simple) file type, enter a description (for example, 2022 Forms 1099), and select Browse to attach your file. Select Save.
5.  Select Next to review a summary of the information you attached.
6.  If correct, select Submit to complete. If incorrect, select the red X in the Attachments box on the left to remove the attached file. Select Previous to attach a new file.
Note: You must correct errors in your file information before reattaching a new file.
7.  The confirmation screen will appear after successfully submitting your 1099 information. Print the confirmation page by selecting Printer Friendly or email the confirmation by selecting Email Me.