1099 Combined Federal/State Filing Program
In addition to filing 1099 with the IRS, your state may require 1099 filing.
Updated December 15, 2023
In addition to filing 1099 with the IRS, several states require 1099-MISC filings as well. Filing 1099 with the State is as important as filing with the IRS. When you are filing 1099, understanding your State's filing requirements would help you to avoide penalties. Some states participate in the IRS Combined Federal State filing program, making it easier for the filers.
Under the IRS's Combined Federal/State Filing program, the IRS automatically forwards the 1099 information to participating states. IRS established the Combined Federal/State Filing (CF/SF) Program to simplify information returns filing for the filers. This program is a great help as you do not have to file separately with your State. However, please note that not all states participate in this program and may have additional requirements. If your State participates in the program, you do not have to file with the State directly.
This program is only available when you e-file your forms. If you file on paper, then this program is not applicable. A filer must be registered with the IRS's FIRE system and approved to file with the IRS to be able to participate in this program.
At eFile360, we participate in the CF/SF program and file all our forms using this program. When you use our service to file your 1099 forms, your State, if it participates in this program, automatically gets your 1099 data from the IRS. Separate reporting to these states is not necessary.
What do I need to participate in the CF/SF program?
You don't have to do anything if you use our service. When you file your forms with us, you get automatically enrolled in this program. Through the 1099 combined filing program, we automatically file all your original and corrected 1099 forms formatted for combined filing.
Note: The CF/SF program is only for the IRS 1099 series forms. Form W2 is an SSA form and not part of the program, so any required state filing must be done directly with the State and is not part of our service. The rules for submitting these forms vary by State, with some states only requiring them under particular circumstances.
Which forms are supported in the CF/SF Program?
Not all forms are supported under this program. The following forms can be filed under the combined filing program:
What states support the CF/SF program?
The following is the list of all states participating in the Combined Federal/State Filing (CF/SF) program:
What if my State doesn't participate in the program?
Check with your State’s tax collection agency or your accountant to better understand your information withholding and reporting obligations.
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Related Questions
Some states require you to send them a copy of the 1099 forms you filed with the IRS. Other states don't require you to send a copy because they participate in the Combined Federal/State Filing Program (CF/SF). The CF/SF Program was created to simplify information returns filing. Through the CF/SF Program, the IRS electronically forwards 1099 forms to participating states. Some states require separate notification from the employer that they are filing 1099 forms through the CF/SF Program.
Under the Combined Federal/State filing program, the IRS forwards these forms to participating states: 1099-MISC, INT, DIV, B, G, K, OID, PATR, R, and 5498. If your State participates in this program, you likely have no additional requirements to submit files to your State; however, it is your responsibility to understand and follow your State's requirements.
Not all forms are supported under this program. The following forms can be filed under the combined filing program:
Not all states participate in the Combined Federal/State Filing program. It is your responsibility to understand and follow your State's specific 1099 filing requirements. Please check the list above to see if your State participates in the program.
If you have used eFile360 for filing your forms with the IRS, and if your State participates in the Combined Federal/State Filing Program, your forms will be filed with the State. At eFile360, we participate in this program, so when we file with the IRS, it automatically forwards the forms to participating states. You do not have to do anything.
Please check out your State's 1099 filing requirements. Your State may not require 1099 filing, as some states that have no state taxes do not need 1099 filing. Some other states participate in the Combined Federal/State filing program. So if you have filed your 1099 forms electronically with a service provider and they file under this program, then the IRS sends the 1099 information to the State. Some states require you to file directly with them. If you in one of those states, you will need to follow up with your State
IRS sends the 1099s to states only when filed electronically and only if the State participates in the Combined Federal/State Filing program. IRS does not send 1099 information to the State when filed on paper.