Form 1099s Combined Federal and State Filing
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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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