The Combined Federal/State Filing Program is a voluntary partnership between the IRS and participating states that allows filers to send certain information returns (like Forms 1099) just once to the IRS, and the IRS will forward the data to participating state tax agencies. The goal of the CF/SF program is to reduce duplicate filing and simplify compliance.
How It Works
-
You file your 1099s electronically with the IRS via the FIRE system (Filing Information Returns Electronically).
-
If your form type qualifies, and your state participates in CF/SF, the IRS automatically forwards the data to that state’s Department of Revenue.
-
No separate state filing is needed—unless your state has special rules or doesn’t participate.
Which Forms Are Included?
The CF/SF program supports the following common forms:
-
1099-INT (Interest)
-
1099-DIV (Dividends)
-
1099-MISC (Miscellaneous Income)
-
1099-NEC (Nonemployee Compensation)
-
1099-R (Retirement)
-
1099-B (Broker Transactions)
-
1099-G (Government Payments)
-
1099-K (Third Party Network Payments)
-
5498 (IRA Contributions)