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:
Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, South Carolina, and Wisconsin.
Not all states participate in this program such as tax free states like Nevada, Florida, Washington, Wyoming. Some states participate in the program but because they also may have Direct to State requirements, if our platform supports Direct to State filing , we will not file via the CFSF program to avoid duplicate reporting of income.
If you have questions or concerns regarding state filings we suggest that you talk with your CPA Accountant or Tax Attorney or Tax Professional for further clarification.
NOTE: For States participating in the (CFSFP) 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.
For More Details See > Direct to State Filing
**Combined Federal State Filing Program (CFSFP) Update**
The IRS Pub. 1220 indicates that Rhode Island is taking part in the Combined Fed/State Filing program for 1099 Forms Tax Year 2024. The Rhode Island Division of Taxation is NOT participating in this program at this time.
See (2024) IRS Pub. 1220 Sec 12 pages 21-23 > https://www.irs.gov/pub/irs-pdf/p1220.pdf
Rev. Last updated on 10/31/24