Combined Federal & State Filing Requirements

1099-MISC Combined Federal and State Filing – Introduction

Depending on the state, the employer may need to send the 1099 forms, along with possible other information, to their state or the applicable state. Unless the state participates in the Combined Federal/State Filing (CF/SF) program and does not require additional information filing, you should assume filing will be necessary.

Combined Federal/State Filing (CF/SF) program
CF/SF is the abbreviation for the Combined Federal/State Filing (CF/SF)Program. Through the Combined Federal/State Filing (CF/SF) program, the Internal Revenue Service: Information Returns Branch (IRS/IRB) will forward original and corrected Forms 1099 filed electronically to participating states free of charge for approved filers. Information on the Combined Federal/State Filing (CF/SF) program can be found at: www.irs.gov/pub/irs-pdf/p1220.pdf

States participating in the Combined Federal/State Filing (CF/SF) program for Forms 1099-MISC include
Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, South Carolina, Utah, Vermont, Virginia, Wisconsin

If my state participates in the Combined Federal/State Filing (CF/SF) program, do I still need to file with them?
Yes, some states require additional documentation regardless of their participation in the Combined Federal/State Filing (CF/SF) program.

States that do not Participate in the Combined Federal/State Filing (CF/SF) program for Forms 1099
>Alaska, Florida, Illinois, Iowa, Kentucky, Nevada, New Hampshire, New York, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Dakota,Tennessee, Texas, Washington, West Virginia, Wyoming

If my state does NOT participate in the Combined Federal/State Filing (CF/SF) program, do I still need to file with them?
Though most states do require filing regardless of their participation, it is essential to check with an individual state’s Department of Revenue for clarification before deciding whether or not to file.

cfsf

Click The State Below to Learn More About Their Filing Requirements:

Alabama Alabama Department of Revenue
Alaska Alaska Department of Revenue
Arizona Arizona Department of Revenue
Arkansas Arkansas Department of Finance and Administration
California California State Board of Equalization
California California Franchise Tax Board
Colorado Colorado Department of Revenue
Connecticut Connecticut Department of Revenue Services
Delaware Delaware Division of Revenue
Florida Florida Department of Revenue
Georgia Georgia Department of Revenue
Hawaii Hawaii Department of Taxation
Idaho State Tax Commission
Illinois Illinois Department of Revenue
Indiana Indiana Department of Revenue
Iowa Iowa Department of Revenue and Finance
Kansas Kansas Department of Revenue
Kentucky Kentucky Revenue Cabinet–Online Taxpayer Service Center
Louisiana Louisiana Department of Revenue
Maine Maine Revenue Services
Maryland Maryland
Massachusetts Massachusetts
Michigan Michigan Department of Treasury
Minnesota Minnesota Department of Revenue
Mississippi Mississippi Tax Commission
Missouri Missouri Department of Revenue
Montana Department of Revenue
Nebraska Nebraska
Nevada Department of Taxation
New Hampshire New Hampshire Department of Revenue Administration
New Jersey New Jersey Division of Taxation
New Mexico New Mexico Taxation and Revenue
New York New York Department of Taxation & Finance
North Carolina North Carolina Department of Revenue
North Dakota North Dakota State Tax Department
Ohio Ohio Department of Taxation
Oklahoma Oklahoma Tax Commission
Oregon Oregon Department of Revenue
Pennsylvania Pennsylvania
Rhode Island Rhode Island Division of Taxation
South Carolina South Carolina Department of Revenue
South Dakota South Dakota
Tennessee Tennessee
Texas Window on State Government–Texas Taxes
Utah Utah State Tax Commission
Vermont Vermont Department of Taxes
Virginia Virginia Department of Taxation
Washington Washington Department of Revenue
Washington D.C. Office of Tax and Revenue
West Virginia West Virginia Department of Tax and Revenue
Wisconsin Wisconsin Department of Revenue
Wyoming Wyoming Department of Revenue

new account cta
returning users cta