The IRS Combined Federal/State Filing (CF/SF) Program is designed to simplify information return reporting by allowing businesses to file certain forms once with the IRS. The IRS then forwards the information to participating state tax agencies, reducing duplicate filings and saving time.
How the CF/SF Program Works
When you electronically file eligible 1099 forms through the IRS, the information is automatically shared with participating states. This helps ensure compliance with both federal and state reporting requirements in one submission.
👉 Learn more about 1099 e-filing software that supports the CF/SF program.
Eligible Forms
The CF/SF program accepts a variety of forms, including:
- 1099-B (Proceeds from Broker Transactions)
- 1099-DIV (Dividends and Distributions)
- 1099-INT (Interest Income)
- 1099-K (Payment Card and Third Party Network Transactions)
- 1099-MISC (Miscellaneous Income)
- 1099-NEC (Nonemployee Compensation)
- 1099-R (Distributions from Retirement Accounts)
👉 For details on individual forms, visit our 1099 forms overview.
Benefits of the CF/SF Program
- Time Savings – File once with the IRS, and they forward your data to participating states.
- Reduced Errors – Simplified reporting reduces the chance of mismatched filings.
- Cost Efficiency – Eliminates the need to send separate filings to multiple states.
Limitations to Consider
- Not All States Participate – Some states require separate filings.
- State-Specific Requirements May Apply – Even with CF/SF, certain states impose their own thresholds or filing formats.
- Electronic Filing Only – The CF/SF program is available exclusively for e-file submissions.
👉 See how 1099FIRE software helps businesses manage both CF/SF reporting and state-specific filings.
Final Thoughts
The IRS Combined Federal/State Filing Program is a powerful tool for simplifying tax compliance, but businesses must confirm whether their state participates and whether additional state filings are required.
👉 Start filing with confidence using 1099FIRE’s e-filing solutions.