{"id":306,"date":"2018-10-15T11:24:30","date_gmt":"2018-10-15T11:24:30","guid":{"rendered":"https:\/\/www.etax1099.com\/blog\/?p=306"},"modified":"2024-11-21T09:50:43","modified_gmt":"2024-11-21T09:50:43","slug":"irs-combined-federal-state-1099-filing-program","status":"publish","type":"post","link":"https:\/\/www.tax2efile.com\/blog\/irs-combined-federal-state-1099-filing-program\/","title":{"rendered":"Need to Know about IRS Combined Federal\/State (CF\/SF) 1099 Filing"},"content":{"rendered":"<p><span style=\"font-family: verdana, geneva, sans-serif;\">There are a few number of selected states that allows the IRS to transmit the 1099 information automatically to them once it is been filed. This service is available only with the electronic filing method. Electronic filing is not simple as emailing to the IRS, it requires the certain process to be completed. Initially, you need to apply and become approved by the IRS to submit the forms to the FIRE system.<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-410\" src=\"https:\/\/www.tax2efile.com\/blog\/wp-content\/uploads\/2018\/10\/11-Combined-Federal-State-Filing.jpg\" alt=\"Combined Federal State Filing\" width=\"474\" height=\"284\" \/><\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"#\" data-href=\"https:\/\/www.tax2efile.com\/blog\/irs-combined-federal-state-1099-filing-program\/#Who_can_do_combined_federal_and_state_filing\" >Who can do combined federal and state filing?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"#\" data-href=\"https:\/\/www.tax2efile.com\/blog\/irs-combined-federal-state-1099-filing-program\/#What_is_required_to_participate_in_the_program\" >What is required to participate in the program?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"#\" data-href=\"https:\/\/www.tax2efile.com\/blog\/irs-combined-federal-state-1099-filing-program\/#How_to_check_whether_my_state_participate\" >How to check whether my state participate?<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"#\" data-href=\"https:\/\/www.tax2efile.com\/blog\/irs-combined-federal-state-1099-filing-program\/#States_that_participate_in_the_program\" >States that participate in the program:<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\r\n<h3><span class=\"ez-toc-section\" id=\"Who_can_do_combined_federal_and_state_filing\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\">Who can do combined federal and state filing?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">Those companies, which expect to file electronically in single or multiple states must consider participating in the program.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_required_to_participate_in_the_program\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\">What is required to participate in the program?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">When you reported certain information to the states in the combined filing, the same information will be carried out when you report to the IRS. When you are filing combined, the IRS simply forwards the information to the state, it saves time for you and the state tax agency. But you are required to format it based on the IRS specifications and use the special code of the state.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">When you are filing 1099 form for the same payee in multiple states, you need to create the B record for each state in electronic format. You also need to specify how much amount you paid to the recipient in each state. You cannot just report the total amount to each state. For instance, when a contractor worked between two states, you just need to divide how much amount was paid to the independent contractor when they worked in both the state.<\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">The IRS notes \u201csome participating states need separate notification, which the taxpayer is filing in that manner. The IRS acts just as a forwarding agent. The taxpayers must take the responsibility to contact the appropriate state for the information.\u201d<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"How_to_check_whether_my_state_participate\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\">How to check whether my state participate?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">Check with the tax collection agency of your state in order to better understand the information withholding and reporting obligations. Check about the states that participate in the program.<\/span><\/p>\n<h5><span class=\"ez-toc-section\" id=\"States_that_participate_in_the_program\"><\/span><span style=\"font-family: verdana, geneva, sans-serif;\">States that participate in the program:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">These following states allow the taxpayer to file combined:<\/span><\/p>\n<ol>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Alabama<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Arizona<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Arkansas<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">California<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Colorado<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Connecticut<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Delaware<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Georgia<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Hawaii<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Idaho<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Indiana<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Kansas<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Louisiana<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Maine<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Maryland<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Massachusetts<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Michigan<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Minnesota<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Mississippi<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Missouri<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Montana<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Nebraska<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">New Jersey<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">New Mexico<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">North Carolina<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">North Dakota<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Ohio<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">South Carolina<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Vermont<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Virginia<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Wisconsin<\/span><\/li>\n<\/ol>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\">These 31 states participate in the combined filing. Hence make use of this program when your company is required to file in multiple states at the same time.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>There are a few number of selected states that allows the IRS to transmit the 1099 information automatically to them once it is been filed. This service is available only with the electronic filing method. Electronic filing is not simple as emailing to the IRS, it requires the certain process to be completed. Initially, you [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[90],"tags":[],"class_list":["post-306","post","type-post","status-publish","format-standard","hentry","category-e-file-1099"],"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/www.tax2efile.com\/blog\/wp-json\/wp\/v2\/posts\/306","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax2efile.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax2efile.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax2efile.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax2efile.com\/blog\/wp-json\/wp\/v2\/comments?post=306"}],"version-history":[{"count":2,"href":"https:\/\/www.tax2efile.com\/blog\/wp-json\/wp\/v2\/posts\/306\/revisions"}],"predecessor-version":[{"id":4463,"href":"https:\/\/www.tax2efile.com\/blog\/wp-json\/wp\/v2\/posts\/306\/revisions\/4463"}],"wp:attachment":[{"href":"https:\/\/www.tax2efile.com\/blog\/wp-json\/wp\/v2\/media?parent=306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax2efile.com\/blog\/wp-json\/wp\/v2\/categories?post=306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax2efile.com\/blog\/wp-json\/wp\/v2\/tags?post=306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}