Direct-to-State Filing/Combined Federal State Filing Program

  • What is Direct-to-State filing? Direct to State filing allows customers to file their 1099-MISC, 1099-NEC, and W-2 forms with the states that do not participate in the Combined Federal/State Program.
  • What is the Combined Federal/State Program? The CF/SP is a filing program in which the IRS shares State Income Tax data that you have declared in your 1099-MISC, 1099-NEC, 1099-B, 1099-DIV, 1099-INT and 1099-R data with the particular states listed on your forms. There are currently 30 states that participate in this program for 1099-MISC, 1099-NEC, 1099-B, 1099-DIV, 1099-INT and 1099-R data. Although the IRS makes the state information available, it is your responsibility to make sure the states receive the appropriate information. For the NEC, you will need to contact your state revenue office to understand what you may need to do at a state level for NEC. 

Note: W-2 Forms are submitted to the SSA, which does NOT participate in the Combined Federal/State Filing Program.

 

State Filing

Combined Federal/State Filing Program
The Combined Federal/State Filing Program (CF/SF) simplifies 1099 (1099-NEC, 1099-MISC, 1099-B, 1099-DIV, 1099-INT and 1099-R) information returns. Through this program, the IRS electronically forwards information returns to participating states. In many cases, there may be nothing else you need to do but the CF/SF program may not completely meet the requirements of the state. Please verify the requirements directly with the Department of Revenue for the state in question.

Direct-to-State Filing Supported States
Direct-to-State filing allows customers to file their 1099-NEC, 1099-MISC and W-2 forms with individual states. We currently support Direct-to-State filings for the following forms in certain states: 

mceclip4.png

Direct-to-State Pricing Info
We offer this service as an add-on charge of $1.00 per form, regardless of the number of states being filed in one form. Example: if you file a W-2 that has 3 states populated, your Direct-to-State add-on charge for that form is $1.00. If you file only 1 state on that form, your charge is still $1.00 in addition to the filing fee per form.

City and Local Filing
We automatically file form types 1099-B, 1099-DIV, 1099-INT, 1099-MISC, 1099-NEC and 1099-R in the IRS' Combined Federal/State Filing Program, which makes the form data available to the states that participate in the program. We do not e-file or mail city or local copies for you. To comply with non-participating states, or city and local requirements, you may need to print a copy of your forms and mail them to these agencies.

Not all states participate in this program, including tax-free states such as Nevada, Florida, Washington and Wyoming. Some states that participate in the CF/SF still require forms to be sent directly to the state. If you have questions regarding state filings, we suggest that you talk with your accountant or attorney for clarification.

Direct-to-State Corrections
We do not support corrections for state data, only Federal corrections.

However, if you haven't checked out with your forms yet, you can still go back and edit your state data. Once you have checked out those forms, you can only edit state data if we haven't filed your forms with the state yet. Please refer to the 'Filed on' date on your Filed Forms page.

Direct-to-State Reconciliation Forms
Reconciliation forms are not available on our site.

Some states require additional forms to be filed, such as the Form OR-WR with the State of Oregon. Some states that participate in the CF/SF still require forms to be sent directly to the state.  To remain in compliance with your state's regulations, those types of forms need to be filed separately.

Combined Federal State Filing Program (CFSFP) 

https://support.custsupp.com/hc/en-us/articles/215089766-Combined-Federal-State-Filing-Program-CFSFP-

rev 10/4/22

Powered by Zendesk