1099 State Filing (CF/SF)
Many states accept 1099 data that the IRS forwards to them through the Combined Federal/State Filing (CF/SF) program. When we e-file your 1099s, CF/SF is included for qualifying forms.
How CF/SF works
Which forms qualify
Common ones include 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B and 1099-K. Form 1099-DA isn't part of CF/SF.
The IRS lists participating states and forms in Publication 5717. Check it before you file, since states can join or leave each year.
State filing isn't one size fits all
State 1099 rules are changing, and right now there's no single answer that works for every state.
- Some states don't take part in CF/SF at all.
- Some that do still want their own copy, often when state tax was withheld.
- Many states built their upload systems around the IRS FIRE file format, Publication 1220. FIRE closes for good on November 19, 2026. Tax year 2026 returns must go through IRIS, which uses a different format, so some states are still deciding what they'll accept.
- Filing thresholds and deadlines vary by state, and some don't match the federal rules.
We don't file 1099s directly with states. For now, check with the revenue department in each state where you have recipients so you know exactly what it requires.
What you need to do
Fill in the state fields for each recipient in our import template. We take care of the rest.