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e-Filing to States

The Combined Federal State Filing Program (CF/SF) was developed to facilitate the reporting of individual income to the states utilizing the forms submitted to the IRS. This has worked exceedingly well for the 1099 series of forms. By just checking a box in our program the information was automatically forwarded to the states that participated in the program. Not all states require the forms since they have no state income tax. You should always confirm all Federal and States compliance issues with your tax professional, CPA or tax attorney.

With the addition of the 1099 NEC form the IRS has attempted to resolve some issues with reporting deadlines but has created many more by not including the NEC form in the CF/SF, AND may not be able to include it until 2022! This has taken everyone by surprise and we have been working diligently to find a solution for our customers.

Many states, 33 currently, require payers to file the 1099 NEC directly to the states. When uploading 1099 NEC file(s) we will be able to process your file(s) and determine which forms to send to the states based on our research and give you a price immediately - please see the pricing list below.

Number of FormsPrice per Form
1 to 50 $ 1.81
51 to 100 $ 1.33
101 to 250 $ 1.10
251 to 500 $ 1.00
501 to 1,000 $ 0.90
Over 1,000 $ 0.85

* - If requested, we can work to process and build the csv file and submit it to the states. There is an $85 labor fee for this service that will be added to the cost of eFiling.

The following states can be e-filed thru this process. This list is still being researched and updated as new data becomes available.

Alabama AL☆
Arkansas AR
California CA
Colorado CO
Conneticut CT★
Delaware DE
Washington DC DC
Georgia GA★
Hawaii HI★
Idaho ID☆
Iowa IA☆
Kansas KS★
Kentucky KY
Massachusetts MA
Michigan MI
Minnesota MN
Mississippi MS
Missouri MO★
Montana MT☆
Nebraska NE★
New Jersey NJ★
North Carolina NC★
North Dakota ND
Oklahoma OK
Oregon OR
Pennsylvania PA☆
Rhode Island (Paper Only) RI★
South Carolina SC☆
Utah UT★
Vermont VT☆
Virginia VA★
West Virginia WV★
Wisconsin WI✪

State/Tax Id is required for filing with the states as indicated below:
★ - State/Tax Id is required for filing to states even if there is no withholding.
☆ - State/Tax Id is required if withholding is present. State/Tax Id is not required if withholding is not present.
✪ - Wisconsin State/Tax Id is required if the given company has a State/Tax Id for Wisconsin associated with it. Leaving State/Tax Id blank will result in the Wisconsin's default Id (036888888888801) being inserted.

If the box holding a state is colored Orange, as of 1/21/2021, we have removed the state from our filing list. The state has indicated that they only want forms that have withholding. We do not file any state withholding (Information for this change was received from SOVOS).

1/22/2021 - Rhode Island has been removed from our filing list due to a reconciliation that we can not perform.

2/22/2021 - Added additional information on filing to Wisconsin.

Other Filing info

States that require direct Filing of 1099-Misc forms and are NOT in the CS/FS Program:

Oregon OR
Dist of Columbia DC
Rhode Isand RI
Massachusetts MA
Pennsylvania PA

File Directly to States on your own

Instructions to File Directly:

For all of the above states EXCEPT Oregon and Pennsylvania, you can upload the same IRS1.txt style file that was sent to the IRS, even if it contains combined states K Records. The states know and understand the common Federal format, and can extract the payees they need for state income tax purposes, unless they say otherwise.
For Pennsylvania: Click the Options Menu, then "Set Direct State Filing". Then click the button titled "Create a spreadsheet for Pennsylvania e-Filing". A spreadsheet is created with payees whose address is marked as PA. This spreadsheet must be SAVED AS a CSV text file from Excel, then uploaded to Pennsylvania.
For Oregon: Click the Options Menu, then "Set Direct State Filing". Then click the radio button titled "Create next IRS1.txt file in custom OR Oregon format". Oregon filing must be set since Oregon requires SPECIAL/CUSTOM coding inside the IRS Federal format. This is different from all other states. The 1099 Express software automatically reverts back to Federal filing when you select it, or when the program is re-started.

If you wish to create a separate IRS1.txt style file for each state without CF/SF K Records, then follow the steps below:

1. Click the Options Menu then "Filer/Company" Information. Click the "Special" TAB, then un-check the box titled "IRS to forward copy to states". Then save your file.

2. Click Options Menu, then "TCC Holder Information" then the "Other" TAB. Under Flags. If checked, Uncheck "Force IRS to forward all FILES to States". If you do not already have your TCC info entered please enter it now. If you dont have a TCC because you file on paper or we e-file for you please use 12345 as the TCC number-this is not a real number but will allow the program to build the IRS1.txt file.

3. Build the IRS File with the Options Menu, then save the IRS1.txt file as a separate file for that state.

Other Options:
You can create a separate .src with just the residents of a given state. Then build an IRS1.txt style file for just that state. This might be necessary if state law changes or if some states require it. For more information please call Technical support at 361-884-1500.

Special Notes:
District of Columbia: DC Home Page DC 1099 Specifications

Oregon: Custom 1099 Requirement

Pennsylvania: PA Home Page PA Specifications for CSV

Massachusetts: MA Home Page MA Filing Requirements According to IRS Publication 1220, Massachusetts participates in the Combined Federal/State Filing Program (CF/SF), where the IRS handles the forwarding of 1099 forms to the various states. However, Massachusetts REQUIRES that you forward your 1099 forms directly to MA.

Rhode Island: The web site says paper filing only. RI Home Page (search for 1099)

Disclaimer: State law is constantly changing. Please let us know if you have additional or corrected information. Use this information at your own risk, and liability. You should always confirm all Federal and States compliance issues with your tax professional, CPA or tax attorney. Pay added attention to the law in the state(s) that have jurisdiction over you, and can enforce penalties.

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