WageFiling: State e-Filing for W-2 & 1099 Forms (2025)

State e-Filing Services for Combined Federal/State 1099 Forms

1099-MISC Combined Federal and State Filing – Introduction

Wagefiling does participate in the Combined Federal and State Filing (CS/SF) program.

Please verify directly with the states associated with your forms regarding 1099 reporting requirements. Not all states participate in the IRS Combined Federal/State Filing (CF/SF) program, which allows the IRS to forward the 1099
Forms to the states. Some state participants in the CF/SF still require information reporting regardless of their participation status.

W-2 information reporting forms are e-Filed to the SSA only, as the SSA no state forwarding program. Please verify directly with the states associated with your forms regarding W-2 reporting requirements.

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

Which States participate in the Combined Federal/State Filing (CF/SF) program?

Not all states participate in CF/SF, some states have additional requirements that filing via the CF/SF program do not meet, and some states do not have filing requirements at all.

State filing requirements are subject to changes made by the states each year. Always be sure to the check the state requirements each year to ensure that you stay up to date. It’s important to note that the payer is responsible for contacting the state to verify their criteria.

There are a few different situations for State 1099 Filing Requirements:

The state participates in the CF/SF program, which should meet all state filing requirements.
The state participates in the CF/SF program, but may have additional requirements.
The state does not participate in the CF/SF program and you must file directly.

The state participates in the CF/SF Program, which should meet all state filing requirements.

These states are Arizona, Louisiana, Maine, and Missouri.

The state participates in the CF/SF program, but you may have additional requirements.

Many states require that the payer file directly if certain conditions are met. Among these conditions are: state taxes withheld, if business made more than a designated threshold, etc.

These states are Alabama, Arkansas, California, Colorado, Connecticut, Delaware, Georgia, Hawaii, Idaho, Illinois, Indiana, Kansas, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, and Wisconsin.

The states that do not participate in the CF/SF program and you must file directly are as follows:

District of Columbia (DC), Iowa, Kentucky, Oregon, Pennsylvania, Rhode Island, Utah, Vermont, Virginia, and West Virginia.

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Understanding State-Specific Filing Requirements

Each state has unique tax filing requirements that can vary significantly from one jurisdiction to another. It's essential for filers to familiarize themselves with these regulations to ensure compliance and avoid penalties.

For instance, some states may require additional documentation or impose specific thresholds for income reporting. States like California and New York have detailed guidelines that differ from those of states participating in the CF/SF program, making it crucial to consult state tax authority resources or professional tax advisors.

Benefits of Using WageFiling for e-Filing

WageFiling offers numerous advantages for users looking to streamline their e-filing processes. With a focus on accuracy and compliance, our service simplifies the submission of tax forms, ensuring that users meet all necessary requirements.

By utilizing WageFiling, users can benefit from features such as automatic error checking, timely updates on filing statuses, and expert support for navigating complex state regulations. This not only saves time but also reduces the risk of costly mistakes during tax season.

Common Mistakes to Avoid When Filing 1099 Forms

Filing 1099 forms can be daunting, and many filers make common mistakes that can lead to complications with the IRS. Understanding these pitfalls is crucial for ensuring smooth processing and compliance.

Some frequent errors include incorrect taxpayer identification numbers, failing to check state-specific requirements, and missing deadlines. By being aware of these issues and taking proactive steps, such as double-checking all information and seeking assistance when needed, filers can avoid unnecessary headaches.

The Importance of Compliance with State Regulations

Compliance with state regulations is paramount for individuals and businesses filing tax forms. Each state has its own set of rules that must be adhered to, and non-compliance can result in fines or legal repercussions.

Understanding the nuances of state regulations not only helps avoid penalties but also fosters trust with clients and stakeholders. Regular updates from state tax authorities and leveraging services like WageFiling can assist in staying informed about changes that may affect filing obligations.