1099 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.

FAQs

Combined Federal/State Filing (CF/SF) program

CF/SF is the abbreviation for the Combined Federal/State Filing Program. Through the Combined Federal/State Filing (CF/SF) program, the Information Returns Branch (IRS/IRB) will forward original and corrected 1099 forms 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 Form 1099:

Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, 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, Vermont, Virginia, and 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 not Participating in the Combined Federal/State Filing (CF/SF) program for Forms 1099 include:

Alaska, District of Columbia, Florida, Illinois, Iowa, Kentucky, Nevada, New Hampshire, New York, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Dakota,Tennessee, Texas, Washington, West Virginia, Wyoming and Utah.

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 your individual state’s Department of Revenue for clarification before deciding whether or not to file.