What is the Combined Federal and State Filing Program (CFSF)?

  • Updated

As an eFileMyForms customer, you're automatically enrolled in the Combined Federal/State Filing Program (CFSF) when you file certain 1099 forms with eFileMyForms. Through CFSF, the IRS will electronically file original information returns to participating states for approved filers. 

 

Please note 

  • CFSF only includes the IRS 1099 series forms. Form W2 is an SSA form and not part of the program, so any required state filing must be done directly with the state and is not part of the eFileMyForms service.
  • The rules for submitting these forms vary by state, with some only requiring them under very specific circumstances. The 1099-K and 1099-OID are part of the CFSF program but aren't currently supported by eFileMyForms.
  • While the IRS has included the 1099-NEC to the CFSF program for the tax year 2021, in order to ensure accurate and timely filing, eFileMyForms is only supporting direct filing to states that require it.

Forms in the CFSF Program 

 

1099-B:  Proceeds from Broker and Barter Exchange Transactions 
1099-DIV:  Dividends and Distributions 
1099-G:  Certain Government Payments 
1099-INT:  Interest Income 
1099-K:  Payment Card and Third-Party Network Transactions 
1099-MISC:  Miscellaneous Income 
1099-OID:  Original Issue Discount 
1099-PATR:  Taxable Distributions Received from Cooperatives 
1099-R:  Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 
5498:  IRA Contribution Information 

 

Participating CFSF States 

 

Alabama 
Arizona 
Arkansas 
California 
Colorado 
Connecticut 
Delaware 
Georgia 
Hawaii 
Idaho 
Indiana 
Kansas 
Maine 
Maryland
Massachusetts 

Michigan 
Minnesota 
Mississippi 
Missouri 
Montana 
Nebraska 
New Jersey 
New Mexico 
North Carolina 
North Dakota 
Ohio 
Oklahoma 
South Carolina 
Wisconsin 

 

As part of the eFileMyForms Print and Mail Service, a recipient receives a 4-part form that has a copy that can be included with their state return. The filer needs to contact the state's tax department or seek advice from a professional to find out if they need to file the W2 directly with the state. If they do need to file with the state, they can print out the PDFs online for submission to the state. 

 

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