When you file with EFileForMe, many states are automatically covered through the IRS Combined Federal/State Filing Program. Learn which states and forms participate and what it means for your compliance needs.
Simplifying compliance across federal and state levels
The IRS Combined Federal/State Filing Program (CFSFP) is a cooperative program between the IRS and participating states that allows filers to submit information returns to both the federal government and state tax authorities in a single electronic transmission.
What this means for you: When you e-file supported forms with EFileForMe, your data is automatically transmitted to participating state tax agencies—no additional filing required. This saves time, reduces paperwork, and ensures compliance with both federal and state reporting requirements.
These form types participate in the CFSFP, so when you e-file through authorized providers like EFileForMe, your filings are automatically transmitted to participating states—saving you time and effort.
Nonemployee Compensation forms participate in CFSFP. However, some states have specific conditions that may require additional direct filing. Review the Complete State Filing Reference Guide and your state's Official Site Link to determine if you must file directly with them or if CFSFP can be used.
Automatic state filing coverage when you e-file with EFileForMe
We take care of CFSFP automatically—here's how it works
When you submit your forms through EFileForMe, you enter the recipient's state information along with the federal data. That's all you need to do—our system handles the rest.
Our system automatically transmits your data to the IRS. For states and forms participating in CFSFP, the IRS then shares the information with the appropriate state tax agencies. Review the Complete State Filing Reference Guide for state-specific details.
Your federal and state filing obligations are fulfilled in one streamlined process. You receive confirmation of federal acceptance from the IRS.
General state filing requirements and CFSFP participation by state
Legend:
CF/SF sufficient = IRS CF/SF forwarding generally satisfies state filing
Conditional = CF/SF usually apply, but direct filing sometimes required under certain circumstances
Direct filing required = Must file directly with state
No state filing = No state income tax or filing requirement
Disclaimer: State requirements for forms vary by jurisdiction and may change annually. Participation in the IRS Combined Federal/State Filing (CF/SF) program does not guarantee that a state accepts filings via CF/SF. Businesses should verify state requirements each year with the applicable tax authority. While we strive to provide accurate and useful information, interpretations of requirements can vary and states may change their requirements from time to time. You should consult with your state tax authority and/or a certified tax professional for specific guidance. This information is provided for informational purposes only and should not be construed as tax or legal advice.
Get answers to your state filing questions
File once with EFileForMe and cover both federal and state requirements through CFSFP. Join thousands who trust us for comprehensive compliance.
