The Combined Federal/State Filing Program (CF/SF) is an information return sharing agreement between the IRS and participating states. It allows the IRS to send various Forms 1099 submitted by payers to their respective states. If the state is a participating state, they will receive the form from the IRS instead of the payer. However, some participating states still require individuals to file with the state and some states do not participate in the Combined Federal/State Filing Program (CF/SF) at all.
Not sure if your state participates or if you need additional filing forms? No problem! When you file your Forms 1099 and/or W-2 with ExpressIRSForms, we will automatically file with your state for you. Simply check the “State Filing” box when checking out and make sure all of the necessary state information has been filled out on the form. We’ll take it from there!.
The following information returns may be filed under the Combined Federal/State Filing (CF/SF)Program:
- 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 Income
- 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
To request approval to participate, an electronic test file coded for this program must be submitted to the IRS between November 12, 2015, and February 29, 2016.
ExpressIRSForms participates in the (CF/SF) program. This affects forms 1099-MISC, 1099-DIV, 1099-INT and 1099-R filed Electronically.
States participating in the CF/SF program and their codes* :
| States | Codes |
|---|---|
| Alabama | 1 |
| Arizona | 4 |
| Arkansas | 5 |
| California | 6 |
| Colorado | 7 |
| Connecticut | 8 |
| Delaware | 10 |
| District of Columbia | 11 |
| Georgia | 13 |
| Hawaii | 15 |
| Idaho | 16 |
| Indiana | 18 |
| Iowa | 19 |
| Kansas | 20 |
| Louisiana | 22 |
| Maine | 23 |
| Maryland | 24 |
| States | Codes |
|---|---|
| Massachusetts | 25 |
| Michigan | 26 |
| Minnesota | 27 |
| Mississippi | 28 |
| Missouri | 29 |
| Montana | 30 |
| Nebraska | 31 |
| New Jersey | 34 |
| New Mexico | 35 |
| North Carolina | 37 |
| North Dakota | 38 |
| Ohio | 39 |
| South Carolina | 45 |
| Utah | 49 |
| Vermont | 50 |
| Virginia | 51 |
| Wisconsin | 55 |
*The codes listed only apply to the CF/SF Program and may not correspond to state codes of agencies or programs outside of the IRS.
Participating states and corresponding valid state codes are listed above. The appropriate state code must be entered in fields requesting a CF/SF code. Do not use state abbreviations.
