1099 State Filing - Introduction

Depending on the state, the employer may need to send the 1099 forms, along with possible other information, to their state or the applicable state. Unless the state participates in the Combined Federal/State Filing (CF/SF) program and does not require additional information filing, you should assume filing will be necessary.

Combined Federal/State Filing (CF/SF) program

CF/SF is the abbreviation for the Combined Federal/State Filing (CF/SF)Program. Through the Combined Federal/State Filing (CF/SF) program, the Internal Revenue Service: Information Returns Branch (IRS/IRB) will forward original and corrected Forms 1099 filed electronically to participating states free of charge for approved filers.

Information on the Combined Federal/State Filing (CF/SF) program can be found at: www.irs.gov/pub/irs-pdf/p1220.pdf

If my state does NOT participate in the Combined Federal/State Filing (CF/SF) program, do I still need to file with them?

Though most states do require filing regardless of their participation, it is essential to check with an individual state’s Department of Revenue for clarification before deciding whether or not to file.


S.NoState NameFiling Due DateCF/SF?Forms Required by the State
1AlabamaJanuary 31CF/SFMISC, INT, DIV, R, S, B
2 AlaskaNoneNoneNone
3Arizona January 31CF/SFR
4 Arkansas January 31CF/SFMISC, INT, DIV, R
5 California January 31 - Form 1099-MISC (NEC Only)
April 02 - Form 1099-MISC (Except NEC), INT, DIV, R
CF/SFMISC, INT, DIV, R
6Colorado January 31NON CF/SFMISC, INT, DIV, R
7Connecticut January 31CF/SFMISC, R
8Delaware January 31 - Form 1099 Misc (NEC Only)
April 02 - Form 1099-MISC (Except NEC), R
CF/SFMISC, R
9 District of Columbia January 31NON CF/SFMISC, INT, DIV, R, B
10Florida NoneNoneNone
11 Georgia January 31 - Form 1099-MISC (NEC Only)
February 28 - Form 1099-MISC (Except NEC), INT, DIV, R
CF/SFMISC, INT, DIV, R
12 Hawaii February 28CF/SFMISC, INT, DIV, R
13 Idaho February 28CF/SFMISC, INT, DIV, R, B
14 Illinois NoneNoneNone
15Indiana January 31NON CF/SFR
16 Iowa January 31NON CF/SFMISC, INT, DIV, R, B
17 Kansas January 31CF/SFMISC, INT, DIV, R
18Kentucky January 31NON CF/SFMISC, INT, DIV, R, B
19Louisiana January 31NON CF/SFMISC, R
20 Maine January 31CF/SFMISC, INT, DIV, R, B
21Maryland January 31CF/SFMISC, R, S
22 Massachusetts January 31 - Form 1099-MISC (NEC Only)
March 31 - Form 1099-MISC (Except NEC), INT, DIV
CF/SFMISC, INT, DIV
23 Michigan February 28CF/SFMISC, R
24 Minnesota January 31CF/SFMISC, INT, DIV, R
25 Mississippi February 28CF/SFMISC, R
26 Missouri February 28CF/SFMISC, INT, DIV, R
27 Montana January 31CF/SFMISC, INT, DIV, R
28 Nebraska January 31CF/SFMISC, R
29 Nevada NoneNoneNone
30 New Hampshire NoneNoneNone
31 New Jersey February 28CF/SFMISC, INT, DIV, R
32 New Mexico February 28CF/SFMISC, INT, DIV, R
33 New York NoneNoneNone
34 North Carolina January 31CF/SFMISC, INT, DIV, R
35 North Dakota January 31CF/SFMISC, INT, DIV, R, B, S
36 Ohio January 31CF/SFR
37 Oklahoma February 28CF/SFMISC, INT, DIV, R, B
38 Oregon January 31 - Form 1099-MISC (NEC Only)
March 31 - Form 1099-MISC (Except NEC), R
NON CF/SFMISC, R
39 Pennsylvania January 31NON CF/SFMISC, R
40 Rhode Island January 31NON CF/SFMISC
41 South Carolina January 31CF/SFMISC, DIV, R
42South Dakota NoneNoneNone
43Tennessee NoneNoneNone
44 Texas NoneNoneNone
45 UtahJanuary 31NON CF/SFMISC, R
46 VermontJanuary 31CF/SFMISC, INT, DIV, R, B
47 VirginiaJanuary 31NON CF/SFMISC, R
48 WashingtonNoneNoneNone
49 West VirginiaFebruary 28NON CF/SFMISC, R
50 WisconsinJanuary 31CF/SFMISC, R
51 Wyoming NoneNoneNone