e-Filing to the States

Combined Federal/State Filing

1099 Express supports the Combined Federal/State Filing Program. Under this program the IRS acts as a forwarding agent to most states that have an income tax. The 1099 information is delivered to the "participating states", as a convenience to the Filer. This program saves the Filer time and trouble of having to file the 1099s to those participating states. Separate reporting to those states is not always required (see IRS Pub. 1220, Part A, Section 12). However, some states do still require Direct reporting. Please see our
e-Filing to the States page for more informaiton.


Updated: 6/18/2024

Please note that this is subject to change from season to season. For updates on State Direct reporting please check the link provided: Publication 1220 II Pg.19, Sec. 12

How to Participate in the Combined Federal/State Filing Program:

To participate, a test file must be sent to the IRS over the internet between November 1st & Feburary 15th. If the test file is approved with the "Good" status by the IRS, the Filer will be automatically enrolled in the the program. The IRS will notify the Filer of their acceptance into the program. Form 6847 is no longer used.

Here are the detailed instructions for sending a test file to the IRS:
1. Create a 1099-Misc file with about 20 fake (or real) records. Make sure about half of the people in the file have addresses in an assortment of the participating states listed above. The Filer may use the ABC_Corp_1099_Misc_Example.src in the E200x folder as the test file.

2. Click on the Options/Filer Information Menu. Fill in your correct Filer/Company information. On the Special Tab check the box labeled "Filing both Federal and State". Click on the Options/TCC Holder Menu and enter the Filer's real TCC number and the TCC Holder Information. Save the file.
For more about the Filer and TCC Holder, please refere to the link provided here: Definitions.

3. It is no longer necessary to populate the CS column with the Edit/Insert Combined States Menu. Populate the CS column only when the state code of payees address is not where the payee lives.

4. Click on the Edit/Insert Account Numbers Menu. This will insert account numbers if they are missing. Account numbers are required by the IRS.

5. Save the file (File Save). Follow the procedure outlined under the Help/Index Menu under Topic No. 10 to send the test file to the IRS (the source file is converted to the IRS text format). Use this site to upload your IRS1 text file: FIRE.TEST.IRS.gov. In 1 or 2 days return to the IRS FIRE Test site and chek the "File Status". Print the "file status" for proof of acceptence.

Technical Notes:

For more information see Output File Format.

Some states require notification. Please see IRS Publication 1220 for more information if you plan to use the Combined Federal/State Filing Program.

State Web Sites: State Government Websites - Visit the state websites below and find information on doing business in the state, taxation, links for employers, and more.

If further assitance is needed, please Contact Our Office.