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The IRS established the Combined Federal/State Filing (CF/SF) Program to simplify information returns filing for the taxpayer. Through the CF/SF Program, IRS forwards original and corrected information returns filed electronically to participating states free of charge for approved filers. Separate reporting to those states is not required. If you aren't sure additional information can be found at your State's Department of Revenue, keyword "1099 reporting". Current Federal/State Filing Program Participiants Participating CF/SF States:
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| Alabama Arizona Arkansas California Colorado Connecticut Delaware Washington D.C. Georgia Hawaii Idaho Indiana Iowa Kansas Louisiana Maine |
Maryland Massachusetts Minnesota Mississippi Missouri Montana Nebraska New Jersey New Mexico North Carolina North Dakota Ohio South Carolina Utah Virginia Wisconsin |
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