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1099 Series Combined Federal and State Filing

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:

Form 1099-B	Form 1099-DIV	Form 1099-G	Form 1099-INT
Form 1099-K	Form 1099-MISC	Form 1099-NEC	Form 1099-OID
Form 1099-PATR	Form 1099-R	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 31	January 31
1099	March 31	January 31 February 15 for Forms 1099-B and 1099-S. This also applies to statements furnished as part of a consolidated reporting statement
1099-MISC	March 31	January 31 February 15 for amounts reported in boxes 8 or 10
1099-NEC	January 31	January 31

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

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

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