Combined Federal/State Filing Program
The Combined Federal/State Filing (CF/SF) Program is an easy way to transmit 1099 data to the IRS and to as many
participating states in one file. 1099FIRE software is setup to use the IRS Combined Federal/State Filing Program and
all you have to do is select which states you want your data forwarded to.
Which forms may be filed under the IRS Combined Federal/State Filing Program?
The information returns that may be filed with the CF/SF Program are:
Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
Form 1099-DIV, Dividends and Distributions
Form 1099-G, Certain Government Payments
Form 1099-INT, Interest Income
Form 1099-K, Payment Card and Third Party Network Transactions
Form 1099-MISC, Miscellaneous Information
Form 1099-NEC, Nonemployee Compensation
Form 1099-OID, Original Issue Discount
Form 1099-PATR, Taxable Distributions Received From Cooperatives
Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and
Form 5498, IRA Contribution Information
Which States are current participants?
These are the states that participate in the CF/SF program: AL, AR, AZ, CA, CO, CT, DE, GA, HI, ID, IN, KS, LA, ME, MD,
MA, MI, MN, MS, MO, MT, NE, NJ, NM, NC, ND, OH, OK, SC, WI.
There are two things to note. States are added and states withdraw from the CF/SF program every
year. The most current list of participating states is in
Publication 1220. And two, participation
in the CF/SF program does not mean that your state may not still require you to efile directly to them. Wisconsin
participates in the CF/SF program but still requires
a separate file to be sent directly to their department of revenue.
What if my state doesn't participate in the program?
Check with your state's tax collection agency or state department of revenue
to better understand your withholding and reporting obligations. Some
states do not participate in the CF/SF program but instead require you to
upload data directly to that state.
How can I participate in the Combined Federal/State Filing Program?
You have to apply for Transmitter Control Code (TCC) from the IRS. Then
you have to upload one test file coded with CF/SF data. If the test file is
accepted, call the IRS at 866-455-7438 and ask them to elevate
your TCC so that you can file through the CF/SF program. It takes the
IRS about 24 hours to elevate your TCC. You only need to submit one successful
test in order to be brought into this combined federal/state filing club.
Outsourcing...
Let our trained staff electronically file forms through the Combined Federal/State Filing program.
We have an elevated TCC and can electronically file on your behalf. Competitive pricing. Please call
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Stay compliant, reduce administrative costs and know that the job will get done right.
What are the drawbacks to the CF/SF program?
CF/SF filing doesn't cover all aspects of direct state reporting (DSR). Even if a 1099 form is submitted through the
CF/SF program to a participating state, that state might still mandate the direct submission of the same form. You have to
keep track of the states where you have direct state reporting obligations, along with the specific form types, to ensure precise
reporting and avoiding potential costly penalties imposed by the state.
Related...
Combined Federal/State filing program, CF/SF program, CF/SF electronic filing, CF/SF program benefits
