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 DateReconciliation/Transmittal RequiredForms Required
1AlabamaJanuary 31ReconciliationForm 1099-MISC, INT, DIV, R
2 AlaskaNoneNoneNone
3Arizona February 28ReconciliationForm 1099-MISC, INT, DIV, R
4 Arkansas February 28NoneForm 1099-MISC, INT, DIV, R
5 California January 31 - Form 1099-MISC (NEC Only)
March 31 - Form 1099-INT, DIV, R
NoneForm 1099-MISC, INT, DIV, R
6Colorado January 31 - Form 1099-MISC
March 31 - Form 1099-INT, DIV, R
ReconciliationForm 1099-MISC, INT, DIV, R
7Connecticut March 31TransmittalForm 1099-MISC, R
8Delaware March 31ReconciliationForm 1099-MISC, R
9 District of Columbia January 31ReconciliationForm 1099-MISC, INT, DIV, R
10Florida NoneNoneNone
11 Georgia January 31 - Form 1099-MISC (NEC Only)
February 28 - Form 1099-INT, DIV, R
TransmittalForm 1099-MISC, INT, DIV, R
12 Hawaii Not ApplicableNoneForms Not Supported by us
13 Idaho February 28ReconciliationForm 1099-MISC, INT, DIV, R
14 Illinois NoneNoneNone
15Indiana January 31ReconciliationForm 1099-R
16 Iowa January 31ReconciliationForm 1099-MISC, INT, DIV, R
17 Kansas February 28ReconciliationForm 1099-MISC, INT, DIV, R
18Kentucky January 31ReconciliationForm 1099-MISC, INT, DIV, R
19Louisiana January 31NoneForm 1099-MISC, R
20 Maine February 28ReconciliationForm 1099-MISC, INT, DIV, R
21Maryland January 31ReconciliationForm 1099-R
22 Massachusetts January 31 - Form 1099-MISC (NEC Only)
March 31 - Form 1099-INT, DIV, R
ReconciliationForm 1099-MISC, INT, DIV, R
23 Michigan February 28ReconciliationForm 1099-MISC, INT, DIV, R
24 Minnesota February 28NoneForm 1099-MISC, INT, DIV, R
25 Mississippi March 31ReconciliationForm 1099-MISC, R
26 Missouri February 28ReconciliationForm 1099-MISC, INT, DIV, R
27 Montana February 28ReconciliationForm 1099-MISC, INT, DIV, R
28 Nebraska February 1ReconciliationForm 1099-MISC, R
29 Nevada NoneNoneNone
30 New Hampshire NoneNoneNone
31 New Jersey February 28ReconciliationForm 1099-MISC, INT, DIV, R
32 New Mexico February 28ReconciliationForm 1099-MISC, R
33 New York NoneNoneNone
34 North Carolina January 31ReconciliationForm 1099-MISC, INT, DIV, R
35 North Dakota March 31NoneForm 1099-MISC, INT, DIV, R
36 Ohio January 31ReconciliationForm 1099-R
37 Oklahoma February 28NoneForm 1099-MISC, INT, DIV, R
38 Oregon January 31ReconciliationForm 1099-MISC, R
39 Pennsylvania January 31TransmittalForm 1099-MISC, R
40 Rhode Island January 31NoneForm 1099-MISC, INT, DIV, R
41 South Carolina January 31ReconciliationForm 1099-MISC, DIV, R
42South Dakota NoneNoneNone
43Tennessee NoneNoneNone
44 Texas NoneNoneNone
45 UtahJanuary 31ReconciliationForm 1099-MISC, R
46 VermontJanuary 31ReconciliationForm 1099-MISC, INT, DIV, R
47 VirginiaJanuary 31TransmittalForm 1099-MISC, R
48 WashingtonNoneNoneNone
49 West VirginiaFebruary 28ReconciliationForm 1099-MISC, R
50 WisconsinJanuary 31ReconciliationForm 1099-MISC, R
51 Wyoming NoneNoneNone