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 don’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:
|Missouri||Nebraska||New Jersey||New Mexico|
|North Dakota||Ohio||Oklahoma||South Carolina|
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 a part of the 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 state requires you to file).