In case anyone is not aware:  the IRS has NOT included the 1099-NEC in the combined Fed/State filing program, meaning that a separate filing is needed to send these to the state(s).   EDITED TO CLARIFY: In case anyone is not aware:  the IRS has NOT included the 1099-NEC in the combined Fed/State filing program, so if your state requires these forms and your state participates in the combined filing program for other forms, a separate filing is needed to send these 1099-NECs to the