Combined Federal/State Filing Program: 2026 Guide | HelloBooks Which states take 1099s through the IRS CF/SF program, which forms qualify, the test file rule, and why some states still need direct filing.
The Combined Federal/State Filing program lets the IRS forward your 1099 data to participating states. It saves work, but it does not cover every state or remove every state step.
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Participating jurisdictions
32 listed in Pub 1220
Applies: Information returns filed in 2026From IRS.gov · checked October 10, 2026
Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina and Wisconsin. Missouri has been removed.
Eligible forms include 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R and 5498. To join, a filer submits an electronic test file coded for the program; it is only needed in the first year. The IRS sends files to states about nine times a year.
The IRS acts as a forwarding agent only. Some participating states want separate notice that you are filing this way, and many still require their own reconciliation or withholding returns, so check each state.
HelloBooks tracks contractor payments against the federal threshold, holds W-9 details, and prepares federal and state 1099-NEC and 1099-MISC files in CF/SF format. Direct e-file to the IRS is not enabled yet, so you or your filing agent submit the prepared files.
The plain-English summary for business owners
Information returns · payments from 2026
Comparison · Form 1099-K
Information returns · Form 1099-K
General information for tax professionals, not advice on a specific return. Figures are from IRS.gov on the date shown; check the current IRS instructions before filing.
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