State income boxes on 1099-NEC

Tax

Can boxes 5-7 be left blank on 1099 NEC if no state taxes were withheld? Are those boxes only applicable for the recipient if there are withholdings? I would still file with the necessary states, but am unsure of how to fill out boxes 5-7.

I work for an organization in MI that issues 1099 NECs to contractors in MI and 12 other states. No federal or state income tax is withheld on any of the payments and I struggle with this each year because I don't want any of our filings to be rejected. Am I over thinking this?

Posted Jan 27, 2026, 1:49 PM UTC

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