1099 State Filing Requirements

The CF/SF Program forwards original and corrected information returns filed electronically through the Filing Information Returns Electronically (FIRE) System to participating states free of charge for approved filers, eliminating separate reporting to the participating states. The information returns that may be filed with the CF/SF Program are:

Proceeds from Broker and Barter Exchange Transactions

Report interest for tax-exempt PBBET

Payment Card and Third Party Network Transactions

For PSE to report payments made in settlement of reportable payment transactions

Taxable Distributions Received From Cooperatives

For Cooperatives to report payment(s) of $ 10 or more in section 6044(b) distributions or backup withholdings

Dividends

Report dividends and other distributions to taxpayers and to the IRS

Miscellaneous

Report payment made in the course of your trade or business for miscellaneous activities

Distributions From Pensions, Annuities, Retirement IRAs, or Insurance Contracts

Report the designated distribution of $10 or more to retirement plans, IRS, pensions, etc.

Certain Government Payments

For federal/state/local government to report payment or unemployment, tax refunds, RTAA payment, grants, etc.

Non-Employee Compensation

Report payment to independent contractors related to your trade or business

Interest Income

Report only interest payments made in the course of your trade or business including federal, state, and local govenment agencies

Original Issue Discount

Report interest that is tax-exempt OID

And Form 5498.

Related Due Dates

Due Dates related to 1099/1098 differ between each form and whether filing by paper or electronically, and between reporting to IRS and providing copies to recipients listed on the 1099 Form. Below is a table of the annual due dates for all 1099/1098 Forms. If the due date falls on a weekend or holiday during the tax year it is extended to the earliest business day.

IRS Form	IRS Electronic Filing	Recipient/participant copy
1098	March 31st	January 31st
1099	March 31st	January 31st February 15th for Forms 1099-B and 1099-S. This also applies to statements furnished as part of a consolidated reporting statement
1099-MISC	March 31st	January 31st February 15th for amounts reported in Boxes 8 or 10
1099-NEC	January 31st	January 31st

Note: If the due date/deadline falls on a Saturday, Sunday, or federal holiday, the filer will need to E-file on the next business day.

The following table supplies codes for participating states in the CF/SF Program

State	Code
Alabama	01
Arizona	04
Arkansas	05
California	06
Colorado	07
Connecticut	08
Delaware	10
District of Columbia	42
Georgia	13
Hawaii	15
Idaho	16
Indiana	18
Kansas	20
Louisiana	22
Maine	23
Maryland	24
Massachusetts	25
Michigan	26
Minnesota	27
Mississippi	28
Missouri	29
Montana	30
Nebraska	31
New Jersey	34
New Mexico	35
North Carolina	37
North Dakota	38
Ohio	39
Oklahoma	40
Pennsylvania	11
Rhode Island	44
South Carolina	45
Wisconsin	55

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Form 1099s Combined Federal and State Filing

Related Due Dates

The following table supplies codes for participating states in the CF/SF Program

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