Combined Federal & State Filing Requirements

Combined Federal & State Filing Requirements 2017-10-09T22:55:35+00:00

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.