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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.

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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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– Filer/Company is the Employer in the case of W-2 forms, and the Payor in the case of 1099 Forms. The Filer/Company is also sometimes called the Client. Filer is the company or person who paid the money and is responsible for filing to the IRS or SSA and responsible for IRS and SSA compliance activities.
– The Payee is the person, estate, trust, or other entity who received the money. The payee is also sometimes called the recipient or employee.
– e-Filing or electronic filing, means sending a copy of Form 1099 or W-2 to the IRS in a formless way using electronic transfer. Transmittal Forms 1096 or W-3 is never needed when e-Filing.