Some states require you to send them a copy of the 1099 forms you filed with the IRS. Some states don't require you to send a copy because they participate in the Combined Federal/State Filing Program (CF/SF).
The CF/SF Program was created to simplify information returns filing. Through the CF/SF Program, the IRS electronically forwards 1099 forms to participating states.
Some states require separate notification from the employer that they are filing 1099 forms through the CF/SF Program. The IRS acts as a forwarding agent only, so it is your responsibility to contact your state to verify that they have received the form.
The following states currently participate in the CF/SF Program:
- New Jersey
- New Mexico
- North Carolina
- North Dakota
- South Carolina