(iii) is required to make a form 1099-MISC return to the Secretary of the Treasury of the United States with respect to such payments, shall file a copy of such form 1099-MISC with the department and send a copy of such form 1099-MISC to the payee by March 1 of each year or, if filed electronically, by March 31 of each year. If the form 1099-MISC filed by a payor with the Secretary of the Treasury of the United States is not completed in such a manner that State income and State tax withheld information, currently boxes 16 through 18 on Federal form 1099-MISC, is reflected thereon, the payor shall update the copies of form 1099-MISC to be provided pursuant to this section to reflect such information prior to filing it with the department and sending it to the payee. see full law