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1099 E-Filing: Combined Federal/State Filing program

Eric Updated by Eric

The Combined Federal/State Filing (CF/SF) Program is an IRS initiative that allows businesses to file certain tax information returns (primarily 1099 forms) electronically once with the IRS, which then forwards the data to participating state tax agencies free of charge.

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

Note: Some states do not participate in the Combined Federal/State Filing (CF/SF) Program.
Please see  1099 E-Filing: States to view the state filing requirements.

Electronic Filing Only: The program is exclusively available for electronic submissions via the IRS IRIS (Information Returns Intake System).

Data Inclusion: Filers must include state-specific fields (state code, state tax withheld, state income, and state TIN) in the federal submission. 

Registration: While the IRS forwards data, filers may need to register separately with individual participating states to obtain state withholding account numbers or taxpayer IDs, depending on state regulations. 

Limitations: The program does not support all form types (e.g., W-2G is generally excluded) and may not cover all state-specific reporting thresholds or requirements.

The program supports the electronic filing of various 1099 information returns, including:

1099-INT (Interest Income)

1099-DIV (Dividends and Distributions)

1099-B (Proceeds from Broker and Barter Exchange Transactions)

1099-MISC (Miscellaneous Income)

1099-NEC (Nonemployee Compensation)

IRIS

To participate in Combined Federal/State Filing in IRIS, 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).

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

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