Combined Federal/State Filing Program – Comprehensive List

In addition to IRS filing requirements, many states have Form 1099 Requirements as well. The Combined Federal/State Filing (CF/SF) Program was created and implemented to make filing certain information returns easier and simpler for the filer.

What is the Combined Federal/State Filing Program?

The CF/SF program 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 data with the appropriate states for the following information returns

  • Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
  • Form 1099-DIV, Dividends and Distributions
  • Form 1099-G, Certain Government Payments
  • Form 1099-INT, Interest Income
  • Form 1099-K, Payment Card and Third Party Network Transactions
  • Form 1099-MISC, Miscellaneous Information
  • Form 1099-NEC, Nonemployee Compensation
  • Form 1099-OID, Original Issue Discount
  • Form 1099-PATR, Taxable Distributions Received From Cooperatives
  • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
  • Form 5498, IRA Contribution Information

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

Which states participate in the 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 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 does not have a state income tax, so you are not required to file with the state.

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 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 state does not participate in the CF/SF program and you must file directly.

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

The state does not have a state income tax, so you are not required to file with the state.

These states are Alaska, Florida, Nevada, New Hampshire, New York, South Dakota, Tennessee, Texas, Washington, and Wyoming.

CF/SF Participation Chart

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.

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 / Territory Abbreviation Requires State
1099 Filing?
CF/SF Participant? CF/SF Code Must File Directly?
Alabama AL Yes Yes 01 Maybe
Alaska AK No No N/A
American Samoa AS N/A N/A N/A
Arizona AZ Yes Yes 04 No
Arkansas AR Yes Yes 05 Maybe
California CA Yes Yes 06 Maybe
Colorado CO Yes Yes 07 Maybe
Connecticut CT Yes Yes 08 Maybe
Delaware DE Yes Yes 10 Yes
District of Columbia DC Yes Yes 42 Yes
Florida FL Yes (Only 1099-K) No Yes
Georgia GA Yes Yes 13 Yes
Guam GU Yes No Yes
Hawaii HI Yes Yes 15 No
Idaho ID Yes Yes 16 Maybe
Illinois IL Maybe No Yes
Indiana IN Yes Yes 18 Yes
Iowa IA Yes No Yes
Kansas KS Yes Yes 20 Maybe
Kentucky KY Yes No Yes
Louisiana LA Yes Yes 22 Maybe
Maine ME Yes Yes 23 No
Maryland MD Yes Yes 24 No
Massachusetts MA Yes Yes 25 Yes
Michigan MI Yes Yes 26 Maybe
Minnesota MN Yes Yes 27 Maybe
Mississippi MS Yes Yes 28 Maybe
Missouri MO Yes Yes 29 No
Montana MT Yes Yes 30 No
Nebraska NE Yes Yes 31 Maybe
Nevada NV No No N/A
New Hampshire NH No No N/A
New Jersey NJ Yes Yes 34 Maybe
New Mexico NM Yes Yes 35 Maybe
New York NY No No N/A
North Carolina NC Yes Yes 37 Maybe
North Dakota ND Yes Yes 38 Maybe
N. Mariana Islands MP N/A N/A N/A
Ohio OH Yes Yes 39 Maybe
Oklahoma OK Yes Yes 40 Maybe
Oregon OR Yes No Yes
Pennsylvania PA Yes Yes 11 Yes
Puerto Rico PR N/A N/A N/A
Rhode Island RI Yes No Yes
South Carolina SC Yes Yes 45 Maybe
South Dakota SD No No N/A
Tennessee TN Yes (Only 1099-K) No Yes
Texas TX No No N/A
Utah UT Yes No Yes
Vermont VT Yes No Yes
Virginia VA Yes No Yes
US Virgin Islands VI N/A N/A N/A
Washington WA No No N/A
West Virginia WV Yes No Yes
Wisconsin WI Yes Yes 55 Maybe
Wyoming WY No No N/A
Combined Federal/State Filing Program Chart

How do I prepare my filing to submit through the CF/SF 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 issuer’s responsibility to contact the appropriate state(s) for further information.

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


We recommend utilizing the CF/SF program in order to simplify and streamline your Form 1099 filing process.

Be sure to meet the federal and state 1099 reporting requirements by becoming a master using our Form 1096 PDF guide. Download it below!

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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