If you’re a seasoned 1099 filer, or even if you’re new to the game, you’ve probably seen the abbreviation “CF/SF” floating around. But just what does it mean? Well, we’re here to tell ya!
The CF/SF Program
CF/SF stands for “Combined Federal/State Filing,” and most 1099 Forms can be filed under the CF/SF Program. Originally, the CF/SF Program
was established to simplify the filing process of information returns for payers. So through this program, when you e-file with the IRS, they’ll automatically forward your information returns (original and corrected) to your state, if it also participates in the CF/SF program.
Forms and States that Participate in CF/SF
Now, this is a pretty sweet deal: you only need to file your forms once, and only with the IRS since they’ll take care of your state filing. But this deal is only available for certain forms and only with participating states. So, the following information returns can be filed under CF/SF:
- Form 1099-B, Form 1099-DIV, Form 1099-G, Form 1099-INT, Form 1099-K, Form 1099-MISC, Form 1099-OID, Form 1099-PATR, Form 1099-R, and Form 5498
And the following states participate in CF/SF:
- Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, South Carolina, Vermont, Virginia, and Wisconsin
Where You Need to File
Remember: you need to e-file to be eligible for the CF/SF Program when you submit your 1099 return with the IRS. So the best place to file your forms is right here with ExpressTaxFilings! We offer e-filing for Forms 1099-B, 1099-DIV, 1099-INT, 1099-MISC, and 1099-R, and are always adding more!
Keep in mind though that some states may require documentation in addition to your 1099 Form that you’ll need to send along to your state’s Department of Revenue. You can also check with them if you’re unsure of whether or not your state requires additional filing.
So that’s the CF/SF Program! If you have any other questions, leave us a comment or ask our awesome US-based customer support team. We’re available by phone, live chat, and email so you’ll be sure to reach us if you need us!