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:
| Alabama | Arizona | Arkansas | California |
| Connecticut | Michigan | Montana | North Carolina |
| Colorado | Delaware | Georgia | Hawaii |
| Idaho | Indiana | Kansas | Maine |
| Maryland | Massachusetts | Minnesota | Mississippi |
| Missouri | Nebraska | New Jersey | New Mexico |
| North Dakota | Ohio | Oklahoma | South 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 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).