What is combined federal/state reporting?

Through the Combined Federal/State Filing (CF/SF) Program, the Internal Revenue Service, Technical Services Operation (TSO) forwards original and corrected information returns filed electronically to participating states free of charge for approved filers. Separate reporting to those states isn’t required. The information returns that may be filed under the Combined Federal/State Filing Program are:

  • Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
  • Form 1099-DIV, Dividends and Distributions
  • Form 1099-G, Certain Government Payments
  • Form 1099-INT, Interest Income
  • Form 1099-K, Payment Card and Third Party Network Transactions
  • Form 1099-MISC, Miscellaneous Income
  • Form 1099-OID, Original Issue Discount
  • Form 1099-PATR, Taxable Distributions Received From Cooperatives
  • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and
  • Form 5498, IRA Contribution Information

 

Where can I find help from the IRS on issuing 1099 forms?

The IRS has several resources to assist businesses in issuing 1099 forms.  Click on the following to access the resources.

General Instructions for Certain Information Returns – This provides general instructions for all 1099 forms.

Instructions for Forms 1099-MISC and 1099-NEC – This provides specific instructions for completing the 1099-MISC and 1099-NEC forms.

About Form 1099 – An IRS.gov page that provides additional information and links to most 1099 form instructions.