CFSFP: Overview of the Combined Federal State Filing Program (CFSFP)
The IRS will share form types 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, 5498 information with the State if the State participates in the Combined Federal State Filing Program. Here is a list of the States that participate in the program: Through the CFSFP, the IRS/MCC will forward original information returns, filed electronically to participating states for approved filers.
The following states are currently participants: AL, AZ, AR, 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
See > Combined Federal State Filing Program (CFSFP) Sec 12 pages 20 - 23
Not all states participate in this program such as tax free states like Nevada, Florida, Washington, Wyoming. If you have questions regarding state filings we suggest that you talk with your CPAA Accountant or Tax Attorney for further clarification.
Note: By participating in the Combined Federal State Filing Program, we do not file directly to the states and although the IRS makes the state information available for those states that participate, it is your sole responsibility to make sure the states receive the appropriate information.
*Iowa withdrew from participation in 2014.
*District of Columbia and Utah withdrew from participation in 2015.
*Virginia withdrew from participation in 2017.
*Vermont withdrew from participation in 2018.
For More Details See > Direct to State Filing
Rev. Last updated on Nov. 16, 2022