Combined Federal/State Filing (CF/SF)

The Combined Federal/State Filing (CF/SF) program is an arrangement between the IRS and participating states in which both original and corrected information returns are provided to the states free of charge. Separate reporting of these information returns is not required for the states that participate in this program. ExpressTaxFilings participates in the CF/SF program.

The following information returns may be filed under the Combined Federal/State Filing Program:

States Participate in CF/SF and their codes*:

 *The codes listed only apply to the CF/SF Program and may not correspond to state codes of agencies or programs outside of the IRS.

The appropriate state code must be entered in fields requesting a CF/SF code. Do not use state abbreviations.

For questions or more information about Combined Federal/State Filing (CF/SF), contact the Express Tax Support Center in Rock Hill, SC by phone at 704.839.2270 between the hours of 8am-6pm EST, Monday through Friday or by email at 

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