Ultimate Combined Federal/State Filing Program List – TY 2018

When you use BoomTax to e-file your Form 1099 information returns, you will have the option to utilize the Combined Federal/State Filing Program for participating form types.

The Combined Federal/State Filing Program (CF/SF) was established to simplify information returns filing for payers. Through CF/SF, the IRS electronically forwards certain information returns (original and corrected) to participating states.

Currently under the CF/SF program, the IRS shares 1099-MISC, 1099-B, 1099-DIV, 1099-INT and 1099-R data with the appropriate states.

If you are filing electronically in one or more states, you should consider utilizing the program.

Which states participate in the Combined Federal/State Filing Program?

Not all states participate in CF/SF, and each participating state’s filing requirements are subject to change by the state. The payer is responsible for contacting the state to verify their criteria. Always be sure the check the state requirements each year to ensure that you stay up to date!

In order to assist you in determining your filing needs, the table below provides information on each state and whether or not they participate in the CF/SF program. You can click the name of any state to be taken to an individual page with further information regarding their filing requirements.

What if my state does not participate in the Combined Federal/State Filing Program?

Click the name of your state to be taken to an individual page with further information regarding their filing requirements. For more information, contact your state’s tax collection agency.

State Requires 1099
State Filing?
CF/SF Participant? Must File Directly?
Alabama Yes Yes Maybe
Alaska No No N/A
Arizona Yes Yes No
Arkansas Yes Yes No
California Yes Yes Maybe
Colorado Yes Yes Maybe
Connecticut Yes Yes Maybe
Delaware Yes Yes Yes
District of Columbia Yes No Yes
Florida No No N/A
Georgia Yes Yes Yes
Hawaii Yes Yes No
Idaho Yes Yes Maybe
Illinois Maybe No N/A
Indiana Yes Yes Yes
Iowa Yes No Yes
Kansas Yes Yes Maybe
Kentucky Yes No Yes
Louisiana Yes Yes No
Maine Yes Yes No
Maryland Yes Yes No
Massachusetts Yes Yes Yes
Michigan Yes Yes Maybe
Minnesota Yes Yes Maybe
Mississippi Yes Yes Maybe
Missouri Yes Yes No
Montana Yes Yes No
Nebraska Yes Yes Maybe
Nevada No No N/A
New Hampshire No No N/A
New Jersey Yes Yes Maybe
New Mexico No Yes N/A
New York No No N/A
North Carolina Yes Yes Maybe
North Dakota Yes Yes Maybe
Ohio Yes Yes No
Oklahoma Yes Yes Maybe
Oregon Yes No Yes
Pennsylvania Yes No Yes
Rhode Island Yes No No
South Carolina Yes Yes Maybe
South Dakota No No N/A
Tennessee No No N/A
Texas No No N/A
Utah Yes No Yes
Vermont Yes No Yes
Virginia Yes No Yes
Washington No No N/A
West Virginia Yes No Yes
Wisconsin Yes Yes Yes
Wyoming No No N/A

How do I prepare my filing to submit through the Combined Federal/State Filing Program?

The information you report to the IRS is the same information that is reported to the state in CF/SF. The IRS simply acts as a forwarding agent, which saves time for you and the state tax agency. In order to use the program, you will need to format your filing according to IRS specifications using the state’s CF/SF code.

If you have a payee for whom you are filing a 1099 in multiple states, you will need to create a “B” Record for each state. When doing this, you will have to specify the amounts paid to the payee in each state rather than the total lump sum.

Also note the following from the IRS regarding the CF/SF Program:

Some participating states require separate notification that the payer is filing in this manner. The IRS acts as a forwarding agent only. It is the payer’s responsibility to contact the appropriate state(s) for further information.

Ready to get started?

BoomTax gives you the option to utilize the Combined Federal/State Filing Program to e-file your Forms 1099-NEC, 1099-MISC, 1099-INT, and 1099-DIV in participating states.

Important Links

Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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