State filing
File with the IRS, cover participating states too.
Through the IRS Combined Federal/State Filing Program, eligible returns you e-file with EFileForMe are forwarded to participating states. Here's which forms and states are covered, and where you may still need to file directly.
The program
What is the Combined Federal/State Filing Program?
The Combined Federal/State Filing (CF/SF) Program is a cooperative program between the IRS and participating states. Eligible information returns filed electronically with the IRS are forwarded to the participating states, so one transmission can satisfy both federal and state reporting.
For you
What that means when you file with us
- Enter each recipient's state information along with the federal data.
- We transmit to the IRS; for participating states and eligible forms, the IRS shares the data with the state.
- Track each form's federal status in your account.
- Some states require direct filing in some or all cases — check the reference guide.
Eligible forms
Forms covered by Combined Federal/State filing
These are the forms the IRS forwards to participating states through the program, when they're e-filed with the state details filled in.
Dividends and Distributions
Certain Government Payments
Interest Income
Payment Card and Third Party Network Transactions
Miscellaneous Information
Nonemployee Compensation
1099-NEC participates in the program. However, some states have specific conditions that may require additional direct filing. Review the state reference guide and your state's official site to determine whether you must file directly.
Original Issue Discount
Taxable Distributions Received From Cooperatives
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
IRA Contribution Information
Participating states
States in the Combined Federal/State Filing Program
Select a state to see its requirements in the reference guide.
Reference guide
State filing requirements by state
General requirements and program participation for each state.
| State | Requirement | Key notes | Official site |
|---|---|---|---|
| Alabama | Conditional | Withholding or state rules | Visit site (opens in a new tab) |
| Alaska | No state filing | No state income tax | Visit site (opens in a new tab) |
| Arizona | Conditional | State-specific rules | Visit site (opens in a new tab) |
| Arkansas | CF/SF sufficient | Verify withholding triggers | Visit site (opens in a new tab) |
| California | CF/SF sufficient | Generally accepts CF/SF | Visit site (opens in a new tab) |
| Colorado | Conditional | If state tax withheld | Visit site (opens in a new tab) |
| Connecticut | Conditional | Direct filing often required | Visit site (opens in a new tab) |
| Delaware | Conditional | State rules apply | Visit site (opens in a new tab) |
| District of Columbia | Direct filing required | No CF/SF | Visit site (opens in a new tab) |
| Florida | Direct filing required | No CF/SF | Visit site (opens in a new tab) |
| Georgia | Conditional | If state tax withheld | Visit site (opens in a new tab) |
| Hawaii | CF/SF sufficient | Generally accepts CF/SF | Visit site (opens in a new tab) |
| Idaho | Conditional | State rules apply | Visit site (opens in a new tab) |
| Illinois | Direct filing required | No CF/SF | Visit site (opens in a new tab) |
| Indiana | Conditional | State rules apply | Visit site (opens in a new tab) |
| Iowa | Direct filing required | No CF/SF | Visit site (opens in a new tab) |
| Kansas | Conditional | Withholding or state rules | Visit site (opens in a new tab) |
| Kentucky | Direct filing required | No CF/SF | Visit site (opens in a new tab) |
| Louisiana | Conditional | Threshold/residency rules | Visit site (opens in a new tab) |
| Maine | Conditional | State rules apply | Visit site (opens in a new tab) |
| Maryland | Conditional | State rules apply | Visit site (opens in a new tab) |
| Massachusetts | Conditional | State rules apply | Visit site (opens in a new tab) |
| Michigan | Conditional | State rules apply | Visit site (opens in a new tab) |
| Minnesota | Conditional | State rules apply | Visit site (opens in a new tab) |
| Mississippi | Conditional | State rules apply | Visit site (opens in a new tab) |
| Missouri | Direct filing required | No CF/SF | Visit site (opens in a new tab) |
| Montana | Conditional | State rules apply | Visit site (opens in a new tab) |
| Nebraska | Conditional | Reconciliation/withholding | Visit site (opens in a new tab) |
| Nevada | No state filing | No state income tax | Visit site (opens in a new tab) |
| New Hampshire | No state filing | No wage income tax | Visit site (opens in a new tab) |
| New Jersey | Conditional | State rules apply | Visit site (opens in a new tab) |
| New Mexico | Conditional | State rules apply | Visit site (opens in a new tab) |
| New York | Direct filing required | Separate filing required | Visit site (opens in a new tab) |
| North Carolina | Conditional | Withholding/resident rules | Visit site (opens in a new tab) |
| North Dakota | Conditional | State rules apply | Visit site (opens in a new tab) |
| Ohio | Conditional | Withholding/resident rules | Visit site (opens in a new tab) |
| Oklahoma | CF/SF sufficient | Generally accepts CF/SF | Visit site (opens in a new tab) |
| Oregon | Direct filing required | No CF/SF | Visit site (opens in a new tab) |
| Pennsylvania | Direct filing required | No CF/SF | Visit site (opens in a new tab) |
| Rhode Island | Conditional | State rules apply | Visit site (opens in a new tab) |
| South Carolina | Conditional | State rules apply | Visit site (opens in a new tab) |
| South Dakota | No state filing | No state income tax | Visit site (opens in a new tab) |
| Tennessee | Direct filing required | No CF/SF | Visit site (opens in a new tab) |
| Texas | No state filing | No state income tax | Visit site (opens in a new tab) |
| Utah | Direct filing required | No CF/SF | Visit site (opens in a new tab) |
| Vermont | Direct filing required | No CF/SF | Visit site (opens in a new tab) |
| Virginia | Direct filing required | No CF/SF | Visit site (opens in a new tab) |
| Washington | No state filing | No state income tax | Visit site (opens in a new tab) |
| West Virginia | Direct filing required | No CF/SF | Visit site (opens in a new tab) |
| Wisconsin | Conditional | State rules apply | Visit site (opens in a new tab) |
| Wyoming | No state filing | No state income tax | Visit site (opens in a new tab) |
- CF/SF sufficient
- IRS CF/SF forwarding generally satisfies state filing
- Conditional
- CF/SF usually applies, but direct filing is sometimes required under certain circumstances
- Direct filing required
- Must file directly with the state
- No state filing
- No state income tax or filing requirement
Disclaimer: State requirements 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.
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Questions
State filing questions
Do I need to file separately with states?
For many states, no. States participating in the Combined Federal/State Filing Program receive eligible returns from the IRS after you e-file with EFileForMe. You may still need to file directly if your state requires direct filing (like Vermont or Illinois for certain forms) or if specific conditions apply, such as state tax withholding in California or Connecticut for 1099-NEC. Check your state in the reference guide on this page.
What if my recipient lives in a non-participating state?
If the state doesn't participate in the program and requires state filing, you'll need to file directly with that state's tax authority. States with no income tax generally have no filing requirement. Check with the state's tax authority or a tax professional for guidance.
Does Combined Federal/State filing cost extra?
No. When you file with EFileForMe, the state information is included in your federal transmission at no additional charge.
How do I know if my state filing was successful?
IRS acceptance of your forms means the federal filing succeeded. For participating states, the IRS then forwards the data to the state. You can track each form's status in your EFileForMe account. States don't send separate confirmations for returns received through the program.
What about states with no income tax?
States without a personal income tax, such as Alaska, Nevada, South Dakota, Texas, Washington and Wyoming, generally don't require state information return filing. The reference guide on this page shows the requirement we list for each state.
What if I withheld state taxes from a payment?
If you withheld state income tax from a recipient's payment, you may need to file directly with that state in addition to the Combined Federal/State filing. This generally applies to eligible forms other than 1099-NEC, which many states treat differently. Check the reference guide and your state's tax authority.
How does state filing work with EFileForMe?
When you e-file eligible forms, the IRS forwards them to participating states through the Combined Federal/State Filing Program, so one submission covers both. If your situation also requires direct state filing, the reference guide on this page shows each state's requirements and official site.
File once for federal and participating states
E-file with EFileForMe and eligible returns reach participating states through the Combined Federal/State Filing Program at no extra cost. E-filing starts at $2.89 per form and drops to $0.95 at volume (see pricing).