The new form 1099-NEC is one of the forms not able to be filed through the CF/SF program.
The Combined Federal and State Filing program “forwards original and corrected information returns filed electronically through the FIRE (Filing Information Returns Electronically) System to participating states free of charge for approved filers, eliminating separate reporting to the participating states,” per the IRS.
Participating States
Many, but not all, states participate in the CF/SF program.
Some states don’t have a state income tax, and therefore would have no need to have federal income tax forms forwarded to the states. States that do not have a state income tax include Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming.
Those states that participate in the CF/SF program include Iowa, Illinois, Kentucky, New York, Oregon, Pennsylvania, Rhode Island, Utah, Virginia, West Virginia, Vermont, District of Columbia.
Those states that do not participate in the CF/SF program include Alabama, Arkansas, Arizona, California, Colorado, Connecticut, Delaware, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, Wisconsin.
Eligible Forms
If you are in a participating state, here are the forms that efile360 can help you with, most are eligible for the CF/SF program. Please note: 1099-MISC is on the list but, as of now, the new 1099-NEC form for reporting non-employee compensation is not among the eligible documents.
- Form 1099-B – Proceeds from Broker and Barter Exchange Transactions
- Form 1099-DIV – Dividends and Distributions
- Form 1099-G – Certain Government Payments
- Form 1099-INT – Interest Income
- Form 1099-K – Payment Card and Third Party Network Transactions
- Form 1099-MISC – Miscellaneous Income
- Form 1099-OID – Original Issue Discount
- Form 1099-PATR – Taxable Distributions Received From Cooperatives
- Form 1099-R – Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and
- Form 5498 – IRA Contribution Information
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