irs, combined federal and state filing, cs/sf

Combined Federal/State Filing Program

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.

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

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.

Alabama AL Yes Yes
Alaska AK No No
Arizona AZ Yes Yes
Arkansas AR Yes Yes
California CA Yes Yes
Colorado CO Yes Yes
Connecticut CT Yes Yes
Delaware DE Yes Yes
District of Columbia DC Yes No
Florida FL No No
Georgia GA Yes Yes
Hawaii HI Yes Yes
Idaho ID Yes Yes
Illinois IL Maybe No
Indiana IN Yes Yes
Iowa IA Yes No
Kansas KS Yes Yes
Kentucky KY Yes No
Louisiana LA Yes No
Maine ME Yes Yes
Maryland MD Yes Yes
Massachusetts MA Yes Yes
Michigan MI Yes Yes
Minnesota MN Yes Yes
Mississippi MS Yes Yes
Missouri MO Yes Yes
Montana MT Yes Yes
Nebraska NE Yes Yes
Nevada NV No No
New Hampshire NH No No
New Jersey NJ Yes Yes
New Mexico NM Yes Yes
New York NY Maybe No
North Carolina NC Yes Yes
North Dakota ND Yes Yes
Ohio OH Yes Yes
Oklahoma OK No Yes
Oregon OR Yes No
Pennsylvania PA Yes No
Rhode Island RI Yes No
South Carolina SC Yes Yes
South Dakota SD No No
Tennessee TN No No
Texas TX No No
Utah UT Yes No
Vermont VT Yes Yes
Virginia VA Yes No
Washington WA No No
West Virginia WV Yes No
Wisconsin WI Yes Yes
Wyoming WY No No

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-MISC, 1099-INT, and 1099-DIV in participating states.

Click here to sign up with us today.

Important Links

Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G – Tax Year 2016

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