1099-MISC forms are required to be filed to both the state and the federal governments, but it’s not always necessary to file to both organizations.
The Combined Federal/State Filing (CF/SF) Program was established by the IRS to simplify the process of filing 1099-MISC forms. For states which participate in the CF/SF Program, the IRS forwards original and corrected information returns that have been e-filed to the local state agency free of charge, for approved filers. In those participating states, separate reporting is not required.
If you aren’t sure how the CF/SF Program works, additional information can be found at your State’s Department of Revenue; simply search or look for “1099 reporting”.
Participating CF/SF States: