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1099 E-Filing: Combined Federal/State Filing program

Eric Updated by Eric

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 (CF/SF) 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.

This program eliminates the need for separate state filings, significantly reducing administrative burdens and duplicate submissions for multi-state businesses.

The CF/SF Program supports the following forms: 1099-B, 1099-DIV, 1099-INT, 1099-MISC, 1099-NEC, 1099-PATR and 1099-R.
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

IRIS TCC Application Requirement

To participate in Combined Federal/State Filing, mark the Combined Federal/State Filing option on your IRIS application and in the appropriate checkboxes when filing the return.

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

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.

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.

  1. Create a file with the state information in the file (CSV and XML Files):

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 on the IRIS CSV Portal

Please see: 1099 E-Filing: IRIS CSV Portal Combined Fed/State filing

California users

California 1099 filing requires users to file electronically to the state if they filed electronically with the IRS. Email: IRPhelp@ftb.ca.gov to request a SWIFT user name and password. The SWIFT user name and password is NOT the same as MyFTB Account. You will get an email with your SWIFT User name and password.
If you paper file your 1099's to the IRS you do not need to file with California. The IRS will forward paper filed 1099 information to the state..

How did we do?

1099 E-Filing Module Overview

1099 E-Filing Step 1: Inputting Transmitter Data