Combined Federal/State Filing Program
The IRS established the Combined Federal/State Filing Program to simplify information returns filing
for the taxpayer. IRS/MCC will forward original and corrected information returns to participating
states free of charge for approved filers. Separate reporting to those states is not necessary. All
corrections properly coded for the Combined Federal/State Filing Program will be forwarded to
the participating states. Only send corrections which affect the Federal reporting or affect Federal
and State reporting. Errors which apply only to the state filing requirement should be sent directly to
1099FIRE™ Software is setup to use the IRS Combined Federal/State Filing Program. With the CFSFP, you only have to file once!
Frequently asked questions with responses are below:
Which forms may be filed under the IRS Combined Federal/State Filing (CF/SF) Program?
Which States are current participants?
Can I participate in the Combined Federal/State Filing Program?
How do I efileAs a service provider, must I obtain a separate 6847 for each of my clients?
CFSFP Validation Process
Can I use CFSFP for Forms W2/W3?
Do I have to notify my state of my participation in the Combined Federal/State Filing Program?
Some participating states require separate notification. IRS/MCC simply acts as a forwarding agent, so it is the Payer's responsibility to contact the appropriate state for further information.
Combined Federal State Filing Program Enhances Validation Process
The Combined Federal State Filing Program was established to simplify reporting of Information Returns to participating states. Due to increased concerns over proper disclosure of information, the Information Reporting Program is enhancing the validation process of combined federal/state data.
To ensure that your files are accurate, we encourage all participants to send a test file annually prior to submitting your original information returns. IRS will accept test files electronically through the FIRE System from November 1 through February 15.
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