1099 Combined Federal/State Filing Program
In addition to filing 1099 with the IRS, your state may require 1099 filing.
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Some states require you to send them a copy of the 1099 forms you filed with the IRS. Other states don't require you to send a copy because they participate in the Combined Federal/State Filing Program (CF/SF). The CF/SF Program was created to simplify information returns filing. Through the CF/SF Program, the IRS electronically forwards 1099 forms to participating states. Some states require separate notification from the employer that they are filing 1099 forms through the CF/SF Program.
Under the Combined Federal/State filing program, the IRS forwards these forms to participating states: 1099-MISC, INT, DIV, B, G, K, OID, PATR, R, and 5498. If your State participates in this program, you likely have no additional requirements to submit files to your State; however, it is your responsibility to understand and follow your State's requirements.
Not all forms are supported under this program. The following forms can be filed under the combined filing program:
Not all states participate in the Combined Federal/State Filing program. It is your responsibility to understand and follow your State's specific 1099 filing requirements. Please check the list above to see if your State participates in the program.
If you have used eFile360 for filing your forms with the IRS, and if your State participates in the Combined Federal/State Filing Program, your forms will be filed with the State. At eFile360, we participate in this program, so when we file with the IRS, it automatically forwards the forms to participating states. You do not have to do anything.
Please check out your State's 1099 filing requirements. Your State may not require 1099 filing, as some states that have no state taxes do not need 1099 filing. Some other states participate in the Combined Federal/State filing program. So if you have filed your 1099 forms electronically with a service provider and they file under this program, then the IRS sends the 1099 information to the State. Some states require you to file directly with them. If you in one of those states, you will need to follow up with your State
IRS sends the 1099s to states only when filed electronically and only if the State participates in the Combined Federal/State Filing program. IRS does not send 1099 information to the State when filed on paper.