1099 State Filing - Introduction
Depending on the state, the employer may need to send the 1099 forms, along with possible other information, to their state or the applicable state. Unless the state participates in the Combined Federal/State Filing (CF/SF) program and does not require additional information filing, you should assume filing will be necessary.
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
If my state does NOT participate in the Combined Federal/State Filing (CF/SF) program, do I still need to file with them?
Though most states do require filing regardless of their participation, it is essential to check with an individual state’s Department of Revenue for clarification before deciding whether or not to file.
| S.No | State Name | Filing Due Date | CF/SF? | Forms Required by the State |
|---|---|---|---|---|
| 1 | Alabama | January 31 | CF/SF | MISC, INT, DIV, R, S, B |
| 2 | Alaska | None | None | None |
| 3 | Arizona | January 31 | CF/SF | R |
| 4 | Arkansas | January 31 | CF/SF | MISC, INT, DIV, R |
| 5 | California | January 31 - Form 1099-MISC (NEC Only) April 02 - Form 1099-MISC (Except NEC), INT, DIV, R | CF/SF | MISC, INT, DIV, R |
| 6 | Colorado | January 31 | NON CF/SF | MISC, INT, DIV, R |
| 7 | Connecticut | January 31 | CF/SF | MISC, R |
| 8 | Delaware | January 31 - Form 1099 Misc (NEC Only) April 02 - Form 1099-MISC (Except NEC), R | CF/SF | MISC, R |
| 9 | District of Columbia | January 31 | NON CF/SF | MISC, INT, DIV, R, B |
| 10 | Florida | None | None | None |
| 11 | Georgia | January 31 - Form 1099-MISC (NEC Only) February 28 - Form 1099-MISC (Except NEC), INT, DIV, R | CF/SF | MISC, INT, DIV, R |
| 12 | Hawaii | February 28 | CF/SF | MISC, INT, DIV, R |
| 13 | Idaho | February 28 | CF/SF | MISC, INT, DIV, R, B |
| 14 | Illinois | None | None | None |
| 15 | Indiana | January 31 | NON CF/SF | R |
| 16 | Iowa | January 31 | NON CF/SF | MISC, INT, DIV, R, B |
| 17 | Kansas | January 31 | CF/SF | MISC, INT, DIV, R |
| 18 | Kentucky | January 31 | NON CF/SF | MISC, INT, DIV, R, B |
| 19 | Louisiana | January 31 | NON CF/SF | MISC, R |
| 20 | Maine | January 31 | CF/SF | MISC, INT, DIV, R, B |
| 21 | Maryland | January 31 | CF/SF | MISC, R, S |
| 22 | Massachusetts | January 31 - Form 1099-MISC (NEC Only) March 31 - Form 1099-MISC (Except NEC), INT, DIV | CF/SF | MISC, INT, DIV |
| 23 | Michigan | February 28 | CF/SF | MISC, R |
| 24 | Minnesota | January 31 | CF/SF | MISC, INT, DIV, R |
| 25 | Mississippi | February 28 | CF/SF | MISC, R |
| 26 | Missouri | February 28 | CF/SF | MISC, INT, DIV, R |
| 27 | Montana | January 31 | CF/SF | MISC, INT, DIV, R |
| 28 | Nebraska | January 31 | CF/SF | MISC, R |
| 29 | Nevada | None | None | None |
| 30 | New Hampshire | None | None | None |
| 31 | New Jersey | February 28 | CF/SF | MISC, INT, DIV, R |
| 32 | New Mexico | February 28 | CF/SF | MISC, INT, DIV, R |
| 33 | New York | None | None | None |
| 34 | North Carolina | January 31 | CF/SF | MISC, INT, DIV, R |
| 35 | North Dakota | January 31 | CF/SF | MISC, INT, DIV, R, B, S |
| 36 | Ohio | January 31 | CF/SF | R |
| 37 | Oklahoma | February 28 | CF/SF | MISC, INT, DIV, R, B |
| 38 | Oregon | January 31 - Form 1099-MISC (NEC Only) March 31 - Form 1099-MISC (Except NEC), R | NON CF/SF | MISC, R |
| 39 | Pennsylvania | January 31 | NON CF/SF | MISC, R |
| 40 | Rhode Island | January 31 | NON CF/SF | MISC |
| 41 | South Carolina | January 31 | CF/SF | MISC, DIV, R |
| 42 | South Dakota | None | None | None |
| 43 | Tennessee | None | None | None |
| 44 | Texas | None | None | None |
| 45 | Utah | January 31 | NON CF/SF | MISC, R |
| 46 | Vermont | January 31 | CF/SF | MISC, INT, DIV, R, B |
| 47 | Virginia | January 31 | NON CF/SF | MISC, R |
| 48 | Washington | None | None | None |
| 49 | West Virginia | February 28 | NON CF/SF | MISC, R |
| 50 | Wisconsin | January 31 | CF/SF | MISC, R |
| 51 | Wyoming | None | None | None |
