IRS Form 1099 CFSF Filing Requirements

Form1099online.com handles Form 1099 CFSF Filing for the Internal Revenue Service & 29 states. Hence, through CF/SF program, the IRS sends original / corrected 1099 returns to the participating states.

States Participating in CF/SF program

As we know, most of the states are participating in Combined Federal & State Filing program. As a result, check the appropriate states that doesn’t participate in Combined Federal & State Filing program and then file Form 1099.

Besides, the states which are participating with the IRS are listed below:

AlabamaArizonaArkansasCalifornia
ConnecticutMichiganMontanaNorth Calorina
ColoradoDelawareGeorgiaHawaii
IdahoIndianaKansasMaine
MarylandMassachusettsMinnesotaMississippi
MissouriNebraskaNew JerseyNew Mexico
North DakotaOhioOklahomaSouth Carolina
Wisconsin

Emphatically, under CF/SF program, the IRS shares the below 1099 Forms data to the participating states:

Form 1099 DIV, dividend & distributions;

1099 INT, interest income;

Form 1099 MISC, miscellaneous information;

IRS 1099 R, distribution for retirement, annuities, etc.

States Not participating in CF/SF program

For the states that aren’t apart of CF/SF program the taxpayer is responsible to file Form 1099.

IA (Iowa)IL (Illinois)KY (Kentucky)NY (New York)
OR (Oregon)PA (Pennsylvania)RI (Rhode Island)UT (Utah)
VA (Virginia)WV (West Virginia)VT (Vermont)DC (District of Columbia)

States Not having State Income Tax

Consequently, the taxpayers who are belonging to the below states must file federal 1099 returns on their own:

AK (Alaska)FL (Florida)NV (Nevada)
NH (New Hampshire)SD (South Dakota)TN (Tennessee)
TX (Texas)WA (Washington)WY (Wyoming)

Key Note: Form 1099 NEC is not included in CF/SF program. As a result, make sure to file Form 1099 NEC (if your states requires to file).