Some states require you to send them a copy of the 1099 forms you filed with the IRS. Other 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 and to find if they need additional information.
The following states currently participate in the CF/SF Program:
- New Jersey
- New Mexico
- North Carolina
- North Dakota
- South Carolina
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