1099 E-Filing: IRIS CSV Portal Combined Federal/State Filing program

Suzette Ciplickas Updated by Suzette Ciplickas

The Combined Federal/State Filing Program enables the IRS to forward filing information directly to participating states. As a result, transmitters do not need to create a separate file for those states.

Beginning tax year 2026, filing in 2027: CFS Payroll System will support Combined Federal/State filing. You have the option to create a file with the state information in the file submitted to the IRIS.

The Combined Federal/State Filing Program filing requires that the user knows the state requirements.
CFS support cannot help determine these requirements; you must contact the appropriate state agency and view:
1099 E-Filing: Participating States for Combined Federal/State Filing program
1099 E-Filing: States
The Combined Federal/State Filing Program supports the following forms: 1099-B, 1099-DIV, 1099-INT, 1099-MISC, 1099-NEC, 1099-PATR and 1099-R.
In the IRIS TCC Application, you must have had the “YES” box checked if you will be participating in the Combined Federal/State Filing Program (CF/SF).

Note: You can go into the IRIS TCC application and modify it to include the Combined Federal/State Filing Program (CF/SF).

Create file for Combined Federal/State Filing

There are two ways to submit Information Returns to IRIS to indicate that they are part of the Combined Federal/State Filing (CF/SF) Program.

Note: When the "Yes" box is NOT selected for the Combined Federal/State Filing (CF/SF) program on the TCC application, any manual editing or addition of state information will result in a filing rejection.
  1. Create a file with the state information in the file:

On Step 2 - IRS File: Check the checkbox to participate in the Combined Federal/State Filing Program (CF/SF).

  1. Manually Edit the unsubmitted forms after they are uploaded:

From the IRIS Dashboard, click View Unsubmitted Forms.

From the list of forms, click the link under Status.

Scroll down the Review and Confirm screen to the Payment area, and click “Edit” as follows:

Scroll down to Combined Federal/State Filing (CF/SF) and mark the checkbox.

Checkmark all states that apply to this Information Form. Be sure you know your state rules; even if your state has a checkbox on IRIS, in various cases, the state might require direct e-filing as well.

To continue, click NEXT.

  1. Scroll down and click Next on the following screen as well.
  2. On the last screen, scroll down until you see the last choices as illustrated below. Although you may choose to “Submit” this form independently, most users will choose to go back to the Unsubmittted Forms page (to continue selecting more forms to mark for state efiling), repeating Steps 2-7 of this Help Article for each form. Choose Unsubmitted Forms:
  3. After you have added all your state checkmarks (instructed above) on each desired Form, to continue your process towards uploading your file, return to Step 9 of the IRIS Navigation help article: 1099 E-Filing: Navigating IRIS CSV Portal Website
    Confirm with the state that your submission was received. CFS cannot assist with any state confirmation process

    (Note that IRIS does not start sending files to the states until early in April.)
The IRS IRIS Help Desk phone number is 1-866-937-4130 and is available Monday through Friday 7:30am – 7pm, ET.

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1099 E-Filing: Checking file status

1099 E-Filing: Navigating IRIS CSV Portal Website