Combined Federal/State Filing (CF/SF) in IRIS
Through the Combined Federal/State Filing program, the IRS forwards your 1099 data to participating states, so you may not have to file the same forms with the state separately.
Participating states
Publication 5717 lists these participants: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina and Wisconsin.
Each state sets its own rules and can require a separate filing anyway, for example when state tax was withheld. Check with the state before you rely on the program.
Forms that qualify
1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R and 5498.
How to take part
- Select the CF/SF program and give consent on your IRIS TCC application. Without it, business rule S1H002 marks your returns Accepted with Errors.
- Report up to two states per form. If a payment is reportable to more than one state, split the amount between them.
Filling the CSV columns
| Column | What to enter |
|---|---|
| Combined Federal/State Filing (CF/SF) | State codes in quotes, separated by commas, for example "CA,NJ". No duplicates. |
| State 1, State 2 | Two-letter code. Required when any field in that state section is filled. |
| State Tax Withheld, State income, Local income tax withheld | Amounts without $ or commas. A selected state needs at least one. |
| State/Payer state number | Up to 24 letters and digits, no spaces |
| Special Data Entries | Up to 60 characters, if the state asks for them |
The IRIS CSV tool checks these rules, removes duplicate states and flags codes that are not in the program.
Frequently asked questions
Does CF/SF replace my state 1099 filing?
Why did my returns come back Accepted with Errors for S1H002?
Sources
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026)
- IRS Publication 1220, Specifications for Electronic Filing of Information Returns (FIRE)
- IRS: TY2025 IRIS CSV Template Formatting Guidelines (ZIP)
- IRS IRIS Working Group meeting slides, March 11, 2026 (top business rules, known issues)
Last reviewed November 1, 2026.