Valid State ID Formats

A State ID is an account number assigned by departments of revenue to businesses that have registered with a state. It is often referred to as a “withholding account number.” This number is entered in Box 15 on the W-2, Box 16 on the 1099-MISC, Box 6 on the 1099-NEC or Box 15 on the1099-R.

NOTE: For the states that do not require the state ID on 1099 forms, it still must follow the following format:

  • Maximum of 15 characters.

  • May only contain letters (A - Z), numbers (0 - 9), hyphens, slashes, and spaces.

State

Expected State ID Format
Alabama

W-2, 1099-MISC, 1099-NEC, 1099-R: 1234567890 or R123456789

(10 digits. The first character may be an “R”.)

1099-MISC, 1099-NEC, 1099-R without withholding: Not required.

Arizona

W-2: 12-3456789 (FEIN)

1099: Not required.

Arkansas

W-2: 12345678-WHW (8 digits, followed by a hyphen, followed by “WHW”).

1099: Not required.

California

W-2: Allow 20 characters. May only contain letters (A - Z), numbers (0 - 9), hyphens, slashes, and spaces.

1099: Not required.

Colorado

W-2: 12345678 (8 numeric digits)

1099: Not required.

Connecticut

W-2, 1099-R, 1099-INT, 1099-DIV: 1234567-123, 12345678-123, 123456789-123, or 1234567890-123 (7, 8, 9, or 10 digits, followed by a hyphen, followed by 3 digits)

1099-MISC, 1099-NEC: 1234567-123, 12345678-123, 123456789-123, 1234567890-123, OR 12-3456789 or 123-45-6789 (7, 8, 9, or 10 digits, followed by a hyphen, followed by 3 digits, or EIN/SSN)

Delaware

W-2: Allow 20 characters. May only contain letters (A - Z), numbers (0 - 9), hyphens, slashes and spaces.

1099: Not required.

District of Columbia

W-2: 123456789012 (12 numeric digits)

1099: Not required.

Georgia

W-2, 1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-DIV: 2345678-AA

(7 digits, followed by a hyphen, followed by 2 alpha characters)

The first seven characters cannot be “1234567”, “0000000”, or “9999999”

Hawaii

W-2: WH-123-456-7890-12 (WH followed by a hyphen, 3 digits, a hyphen, 3 digits, a hyphen, 4 digits, a hyphen and 2 digits)

or W12345678-12 (W followed by 8 digits, a hyphen and 2 digits)

1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-DIV:

WH-123-456-7890-12 (WH followed by a hyphen, 3 digits, a hyphen, 3 digits, a hyphen, 4 digits, a hyphen and 2 digits)

or W12345678-12 (W followed by 8 digits, a hyphen and 2 digits) or the format of 12-3456789 (FEIN)

Idaho

W-2, 1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-DIV: 123456789

(9 digits)

1099-MISC and 1099-R: Not required if no withholding.

Illinois

W-2: 12-3456789 (FEIN)

1099: Not required.

Indiana

W-2: 1234567890 123 (10 digits, followed by a space, 3 digits)

1099: Not required.

Iowa

W-2: 12-3456789-012, 123456789012, OR 123456789 (2 digits, a hyphen, 7 digits, a hyphen, and 3 digits OR 12 digits with no hyphens OR 9 digits with no hyphens)

1099-MISC, 1099-NEC, 1099-R with withholding: 12-3456789-012, 123456789012, OR 123456789 (2 digits, a hyphen, 7 digits, a hyphen, and 3 digits OR 12 digits with no hyphens OR 9 digits with no hyphens)

1099-MISC, 1099-NEC, 1099-R without withholding: Not required.

1099-INT, 1099-DIV: Not required.

Kansas

W-2 and Recon: 036456789012F45 (15 characters starting with 036 with an “F” in the 13th position, the 4th character could also be an “A” or “K”)

1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-DIV: 036456789012F45

(15 characters starting with 036 with an “F” in the 13th position, the 4th character could also be an “A” or “K”).

Kentucky

W-2: 123456 (6 digits)

1099-MISC, 1099-NEC, 1099-R: Not required, but must be six digits when present.

1099-INT, 1099-DIV: Not required.

Louisiana

W-2, 1099-MISC, 1099-R: 1234567890 (10 digits)

1099-MISC, 1099-R: Not required without withholding.

1099-INT, 1099-DIV, 1099-NEC: Not required.

Maine

W-2: 12-123456789 (2 digits, a hyphen, followed by 9 digits) or 12- 1234567AA (2 digits, a hyphen, followed by 7 digits, followed by 2 alpha characters)

1099: Not required.

Maryland

W-2 and 1099-R: 12345678 (8 digits)

1099-MISC, 1099-NEC, 1099-INT, 1099-DIV: Not required

Massachusetts

W-2: 12-3456789 (FEIN)

1099: Not required.

Michigan

W-2: 12-1234567 or TR-1234567 or ME-1234567 (2 characters ( A number, TR, or ME), a hyphen, and 7 digits)

1099: Not required.

Minnesota

W-2: 1234567 (7 digits)

1099: Not required.

Mississippi

W-2: 1234-1234 (4 digits, a hyphen, and 4 digits)

1099: Not required.

Missouri

W-2: 12345678 (8 digits)

1099-MISC, 1099-NEC: 12345678 or 12-3456789 (8 digits or FEIN)

1099-R, 1099-DIV, 1099-INT: Not required.

Montana

W-2, 1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-DIV: 1234567-890-

WTH (10 numeric digits followed by WTH. Optional hyphens after 7th and 10th digits.)

1099-MISC, 1099-NEC, 1099-R: Not required if no withholding.

Nebraska

W-2, 1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-DIV: 1234567 or 12345678 or 123456789 (7, 8, or 9 digits).

New Jersey

W-2 and Recon: 123-456-789/123 (3 digits, a hyphen, 3 digits, a hyphen, 3 digits, a slash, 3 digits)

1099-MISC, 1099-NEC, 1099-R: 123-456-789/123 (3 digits, a hyphen, 3

digits, a hyphen, 3 digits, a slash, 3 digits) or 123-456-789/000 (FEIN, a slash, 3 zeros)

1099-INT, 1099-DIV: Not required.

New Mexico

W-2, 1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-DIV: 12-123456-123

(2 digits, a hyphen, 6 digits, a hyphen, 3 digits).

New York

W-2: 123456789 or 12345678901 or NY1234567 or TF123456789 (9 or 11

digits or XX3456789 or XX345678901 where XX can be either NY or TF)

1099: Not required.

North Carolina

W-2, 1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-DIV: 123456789 (9

digits).

North Dakota

W-2: 12345678901 (11 digits)

1099: Not required.

Ohio

W-2, 1099-R: 12-345678 or 12 123456 (2 digits, a space or hyphen, 6 digits)

1099-R without withholding: Not required.

1099: Not required.

Oklahoma

W-2: 12-3456789 (FEIN) or WTH-12345678-90 (WTH, a hyphen, 8 digits, a

hyphen, and 2 digits)

1099: Not required.

Oregon

W-2: 1-2, 12-3, 123-4, 1234-5, 12345-6, 123456-7, 1234567-8 or

02345678-9 (Up to 9 digits plus a hyphen)

1099: Not required.

Pennsylvania

W-2: Expected format is 8 digits (12345678) or 4 digits, space, 4 digits (1234 5678).

1099-R, 1099-NEC, 1099-MISC: Expected format is 8 digits (12345678) or 4 digits, space, 4 digits (1234 5678). Not required if no withholding.

1099-INT, 1099-DIV: Not required.

Rhode Island

W-2, 1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-DIV: Expected format

is 11 digits, 9 digits followed by 2 zeros (12345678900)

South Carolina

W-2, 1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-DIV: Expected format

is 9 digits (123456789)

1099-MISC, 1099-NEC and 1099-R: Not required if no withholding.

Utah

W-2, 1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-DIV:

12345678901WTH (11 digits followed by WTH)

Vermont

W-2, 1099-MISC, 1099-NEC, 1099-R: WHT12345678 (WHT, 8 digits) 1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-DIV without withholding:

WHT12345678 (WTH followed by 8 digits) or blank

Virginia

W-2, 1099-MISC, 1099-NEC, 1099-R: 30-123456789F-123 or 30-

V12345678F-123 (a constant 30, a dash, a V or single digit, 8 digits, a constant F, a dash and 3 digits).

West Virginia

W-2, 1099-MISC, 1099-NEC, 1099-R: 12345678 (8 digits).

Wisconsin

W-2 and Recon: 036-1234567890-12 (036, a hyphen, 10 digits, a hyphen, 2 digits)

1099-MISC, 1099-NEC, 1099-R, 1099-INT, 1099-DIV: 036123456789012

(15 digits starting with 036)

1099-MISC, 1099-NEC and 1099-R: If there is withholding, a valid state ID, not the generic format, is required. If there is no withholding, the state ID is still required but it may be WI’s generic format of 036888888888801.

1099-INT, 1099-DIV: The state ID is required but may be WI’s generic format of 036888888888801.