Combined Federal/State Filing states in IRIS
Publication 5717 (Rev. 9-2026) lists 32 participants. Type a state code to check it.
CF/SF is the IRS program that passes your information returns on to participating states. In IRIS you opt in during the TCC application and then select the states for each recipient.
| Code | State |
|---|---|
| AL | Alabama |
| AZ | Arizona |
| AR | Arkansas |
| CA | California |
| CO | Colorado |
| CT | Connecticut |
| DE | Delaware |
| DC | District of Columbia |
| GA | Georgia |
| HI | Hawaii |
| ID | Idaho |
| IN | Indiana |
| KS | Kansas |
| LA | Louisiana |
| ME | Maine |
| MD | Maryland |
| MA | Massachusetts |
| MI | Michigan |
| MN | Minnesota |
| MS | Mississippi |
| MT | Montana |
| NE | Nebraska |
| NJ | New Jersey |
| NM | New Mexico |
| NC | North Carolina |
| ND | North Dakota |
| OH | Ohio |
| OK | Oklahoma |
| PA | Pennsylvania |
| RI | Rhode Island |
| SC | South Carolina |
| WI | Wisconsin |
Publication 5717 adds: "Each state’s filing requirements are subject to change by the state. It is the filer’s responsibility to contact the participating state(s) to verify their criteria and special data entry requirements." A state on the list may still want its own filing or registration, and a state not on the list has to be filed with directly if it requires the form.
Forms covered
| Form | In the CF/SF Program |
|---|---|
| Form 1099-B | Yes |
| Form 1099-DIV | Yes |
| Form 1099-G | Yes |
| Form 1099-INT | Yes |
| Form 1099-K | Yes |
| Form 1099-MISC | Yes |
| Form 1099-NEC | Yes |
| Form 1099-OID | Yes |
| Form 1099-PATR | Yes |
| Form 1099-R | Yes |
| Form 5498 | Yes |
How the column is written in the 1099-NEC CSV
| Col | Field | Rule (tax year 2025 guidelines) |
|---|---|---|
| AP | Combined Federal/State Filing (CF/SF) Check all states that apply. | State abbreviations separated by commas and wrapped in quotation marks, for example "AL,CA,DE". No duplicates. |
Because the list of states sits in one cell with commas inside it, the cell has to be wrapped in quotation marks or the commas split it into extra columns. Perfrow writes the quotation marks for you and leaves the cell empty when you are not in the program.
Fix the whole file at once
Drop in your blank IRIS template and your spreadsheet. Perfrow cleans every row, tells you which ones need you, and writes CSVs of at most 250 records. It runs in your browser, so names and TINs stay on your computer.
Open the 1099-NEC CSV fixerQuestions
- Which states participate in Combined Federal/State Filing?
- Publication 5717 (Rev. 9-2026) lists 32: 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, Wisconsin.
- Is Form 1099-NEC part of the CF/SF Program?
- Yes. Publication 5717 (Rev. 9-2026) lists Form 1099-NEC among the 11 information returns that may be filed under the program.
- Does CF/SF mean I never file with the state?
- Not necessarily. The publication says each state's requirements can change and that it is the filer's responsibility to contact the state to verify them.
Related
- State abbreviations for the IRIS CSV
- 1099-NEC IRIS CSV columns, A to BB
- Which forms have IRIS CSV formatting guidelines
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