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Sending 1099s to the states through IRIS

The Combined Federal/State Filing (CF/SF) Program lets the IRS pass your 1099s on to participating states. It carries over from FIRE to IRIS, but you switch it on differently. Check what gets forwarded and split amounts between states below.

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Short answer

Through the Combined Federal/State Filing (CF/SF) Program, the IRS forwards 1099s filed in IRIS to participating states, but only if you chose CF/SF on your IRIS TCC application and mark CF/SF and the states on each form. Eligible forms are 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R and 5498. For tax year 2026, 32 jurisdictions participate, including California, Pennsylvania and the District of Columbia. CF/SF doesn't guarantee you're done: some states still require a direct filing.

  • The portal reports withholding for up to two states per form
  • Prorate a payment reportable to more than one state
  • Non-participating states receive nothing from the IRS
  • FIRE's CF/SF code and K records have no IRIS equivalent

Last reviewed against IRS Publication 5717 (Rev. 9-2026) and the Tax Year 2026 IRIS ATS Examples.

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CF/SF checker

Filing through
Recipient's state(s) (* = CF/SF participant)

State allocation helper Split one recipient's payment between states. The parts always add back to the total.

How to switch CF/SF on in IRIS

  1. On your IRIS TCC application: on the Firm Information page, choose to participate in CF/SF and consent to the IRS disclosing your data to participating states. Without this, nothing is forwarded, whatever you mark on the forms. Software developers also say whether their package supports CF/SF and must include a CF/SF record in ATS testing. Open the IRIS Application for TCC
  2. On each form in the portal: tick the CF/SF box on the Payments page and select every state that applies to that recipient. Then, optionally, report state withholding and payments (up to two states) on the Report State Withholdings and Payments page.
  3. In a CSV upload: put a quoted, comma-separated list in the "Combined Federal/State Filing (CF/SF)" column, such as "AL,CA", and fill the State 1 and State 2 sections. Build rows with the IRIS CSV builder.
  4. In A2A: use the CF/SF elements in the form schema (CFSFElectionInd and the state groups), with as many states as you need.

Coming from FIRE? FIRE used a two-digit CF/SF code in positions 747–748 of the B record plus K (state totals) records. IRIS has no record types: you mark CF/SF and the states on each form instead. The FIRE to IRIS converter maps old CF/SF codes to IRIS state codes.

Forms and states in CF/SF

Eligible forms: 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R and 5498.

Participating states for tax year 2026 (Publication 5717 and the TY2026 IRIS ATS examples):

  • Alabama
  • Arizona
  • Arkansas
  • California
  • Colorado
  • Connecticut
  • Delaware
  • District of Columbia
  • Georgia
  • Hawaii
  • Idaho
  • Indiana
  • Kansas
  • Louisiana
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • Minnesota
  • Mississippi
  • Montana
  • Nebraska
  • New Jersey
  • New Mexico
  • North Carolina
  • North Dakota
  • Ohio
  • Oklahoma
  • Pennsylvania
  • Rhode Island
  • South Carolina
  • Wisconsin

Publication 5718 (for tax year 2025) also lists Oregon. States join or leave by asking the IRS before January 1, effective the following tax year.

What CF/SF doesn't do

  • It isn't a guarantee you're done with the state. The IRS says each state's rules can change and it's on you to check them. Some participating states still want a direct filing, often when you withheld state income tax, and may have earlier deadlines.
  • Non-participating states get nothing from the IRS. If they require the form, file with them directly.
  • Forms outside the list (1099-S, 1099-A, 1098 and others) aren't forwarded at all.

Corrections to forwarded returns are forwarded too. See the IRIS corrections wizard.

Related tools

Sources

Questions

CF/SF questions

Does IRIS forward 1099s to the states?

Yes. IRIS uses the same Combined Federal/State Filing (CF/SF) process as FIRE: the IRS electronically forwards original and corrected returns for eligible forms to participating states, if you opted in on your IRIS TCC application and marked CF/SF and the state on each form.

Which forms can be filed through CF/SF in IRIS?

Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R and 5498.

Which states participate in CF/SF?

32 for tax year 2026, per the IRS: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, the District of Columbia, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina and Wisconsin. Publication 5718 for tax year 2025 also lists Oregon.

Does CF/SF mean I don't have to file with the state?

Not necessarily. The IRS says each state's requirements can change and it's the filer's responsibility to check them. Some participating states still require a direct filing, for example when state income tax was withheld, and non-participating states get nothing from the IRS.

How many states can I report on one form in IRIS?

Up to two in the IRIS Taxpayer Portal and its CSV templates; as many as needed through A2A. If a payment is reportable to more than one state, prorate the amounts between them.

Why didn't my 1099 reach the state?

The usual causes: CF/SF wasn't selected on the IRIS TCC application, the CF/SF box and state weren't marked on the form, the form type isn't in CF/SF, or the state doesn't participate.

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Your data stays with you. This tool runs entirely in your web browser. Nothing you type or paste is sent to EFileForMe or anyone else, and nothing is saved once you leave the page. The information here is general and educational, based on IRS publications as we understand them at the time of writing. It isn't tax, legal or accounting advice, rules change, and results are provided as-is without warranty. Check the current IRS instructions or a qualified tax professional before relying on it.