Understanding the Combined Federal/State Filing Program

The Combined Federal/State Filing Program (CF/SF) is a partnership between the IRS and participating states that simplifies tax reporting. Instead of sending separate information returns to both the IRS and state agencies, businesses can file once with the IRS, and the IRS forwards the data directly to state revenue departments. This reduces duplicate filing and lowers compliance risks.

👉 Learn more about how we support businesses with 1099 electronic filing.

How the CF/SF Program Works

1. File your 1099s electronically with the IRS through the FIRE System.

2. If your form qualifies and your state participates, the IRS will forward the data to that state’s Department of Revenue.

3. No separate state filing is required unless the state has opted out or has unique requirements.

If you’re unsure whether your state requires additional filings, check our guide on state-specific 1099 requirements.

Forms Covered Under CF/SF

The Combined Federal/State Filing Program supports many common 1099 forms, including:

• 1099-INT (Interest)

• 1099-DIV (Dividends)

• 1099-MISC (Miscellaneous Income)

• 1099-NEC (Nonemployee Compensation)

• 1099-R (Retirement Distributions)

• 1099-B (Broker Transactions)

• 1099-G (Government Payments)

• 1099-K (Payment Card & Third-Party Network Transactions)

• Form 5498 (IRA Contributions)

Why the CF/SF Program Matters

By using the CF/SF Program:

• Businesses save time by filing only once.

• States receive accurate tax information directly from the IRS.

• Filers reduce the risk of penalties for missed state filings.

To stay compliant and streamline reporting, consider using 1099FIRE’s outsourcing and filing services.