1099 Series Combined Federal and State Filing

The CF/SF Program forwards original and corrected information returns filed electronically through the Filing Information Returns Electronically (FIRE) System to participating states free of charge for approved filers, eliminating separate reporting to the participating states. The information returns that may be filed with the CF/SF Program are:

1099 B

Proceeds from Broker and Barter Exchange Transactions

Report interest for tax-exempt PBBET

1099 K

Payment Card and Third Party Network Transactions

For PSE to report payments made in settlement of reportable payment transactions

1099 PATR

Taxable Distributions Received From Cooperatives

For cooperatives to report payment(s) of $10 or more in section 6044(b) distributions or backup withholdings

1099 DIV

Dividen

Report dividends and other distributions to taxpayers and to the IRS

1099 MISC

Miscellanious

Report payment made in the course of your trade or business for miscellaneous activities

1099 R

Distributions From Pensions, Annuities, Retirement IRAs, or Insurance Contracts

Report the designated distribution of $10 or more to retirement plans, IRS, pensions, etc.

1099 G

Certain Government Payments

For federa/stat/local fovernment to report payment of unempoyment, tax refunds, RTAA payment, grants, etc.

1099 NEC

None Employee compensation

Report payment to independent contractors related to your trade or business

1099 INT

Interest Income

Report only interest payments made in the course of your trade or business including federal, state, and local government agencies

1099 OID

Original Issue Discount

Report Report interest that is tax-exempt OID

And Form 5498.

Related Due Dates

Due Dates related to 1099/1098 differ between each form and whether filing by paper or electronically, and between reporting to IRS and providing copies to recipients listed on the 1099 form. Below is a table of the annual due dates for all 1099/1098 forms. If the due date falls on a weekend or holiday during the tax year it is extended to the earliest business day.

IRS Form IRS Electronic Filing Recipient/participant copy
1098 March 31st January 31st
1099 March 31st January 31st
February 15th for Forms 1099-B and 1099-S. This also applies to statements furnished as
part of a consolidated reporting statement
1099-MISC March 31st January 31st
February 15th for amounts reported in Boxes 8 or 10
1099-NEC January 31st January 31st

Note: If the due date/deadline falls on a Saturday, Sunday, or federal holiday, the filer will need to E-file on the next business day.

The following table supplies codes for participating states in the CF/SF Program

State Code
Alabama 01
Arizona 04
Arkansas 05
California 06
Colorado 07
Connecticut 08
Delaware 10
Georgia 13
Hawaii 15
Idaho 16
Indiana 18
Kansas 20
Louisiana 22
Maine 23
Maryland 24
Massachusetts 25
Michigan 26
Minnesota 27
Mississippi 28
Missouri 29
Montana 30
Nebraska 31
New Jersey 34
New Mexico 35
North Carolina 37
North Dakota 38
Ohio 39
Oklahoma 40
South Carolina 45
Wisconsin 55

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