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Direct State Reporting
With a complex patchwork of rules, thresholds, deadlines and reporting methods, managing 1099-NEC direct state reporting can be difficult and create significant penalty risk for your organization.
With eFileMyForms, you can save time and money managing direct state reporting obligations.
Comprehensive service covers combined federal state filing (CF/SF) and direct state reporting obligations
Coverage for 30+ states with more being added regularly
eFileMyForms automatically determines which 1099-NEC returns are subject to state reporting
Add the service to your order and choose eFile only or print, mail and eFfile and we take care of the rest
The eFileMyForms 1099-NEC direct state reporting service covers the following states:
1099-NEC State Reporting Through the Combined Federal State Filing Program (CF/SF)*
| CF/SF program satisfies | AR, CA, HI, MI, MO, OK |
| CF/SF satisfies – requires customer to submit reconciliation form | ID, NE, NJ |
*Important note: Many states that participate in the CF/SF program for other form types may require additional direct reporting of the 1099-NEC. We’ve done the research for you and determined the states listed in the previous table will accept the 1099-NEC through the CF/SF program for tax year 2022. For these states, 1099-NEC return information will be forwarded by the IRS through the CF/SF program free of charge with your Federal eFile order.
Requires 1099-NEC Reporting Directly to the State
There are nearly 30 additional states that require reporting of 1099-NEC information directly with the state department of revenue. eFileMyForms can help your organization satisfy these direct state filing obligations for the supported states listed in the following table:
| Fully supported direct reporting | KY, MA, MN, MS, ND, OH, OR, SC |
| Supported with customer submitted reconciliation form | AZ, CO, DC, DE, GA, ID, NC, UT, VT, WI |
| Supported if no withholding | AL, CT, KS, MT |
| Not supported | AS, GU, IA, IN, LA, MD, ME, MP, PA, PR, RI, VA, VI, WV |
| Reporting not required | AK, FL, IL, NH, NM, NV, NY, SD, TN, TX, WA, WY |
All 1099-NEC returns, subject to direct filing with the states, can be added to each order at check out for $1.49 per state return. This service is only available for the current tax year and supported states listed above.
1099-NEC State Reporting Details
Filing the 1099-NEC Through the Combined Federal State Filing Program (CF/SF)
Of the 30 states that participate in the Combined Federal/State Filing Program (CF/SF), there are currently only 10 that accept 1099-NEC return information through the program. These 10 states are listed in the following table. If you have 1099-NEC recipients subject to reporting in any of these states, your return information will be forwarded by the IRS through the CF/SF program free of charge with your Federal eFile order.
| State | Supported By eFileMyForms | Helpful Links | eFileMyForms Order Deadline | State Filing Deadline |
| AR, CA, HI, ID, MI, MO, OK | Yes | N/A | 1/24 | 1/31 |
| NE | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
| NJ | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
Filing the 1099-NEC Directly with The States
The following table details the states that require reporting of the 1099-NEC return information directly to the state department of revenue. At check out, eFileMyForms will automatically determine which 1099-NEC returns are subject to direct state filing and present that information to you. Check the box to add the 1099-NEC Direct State Filing Service to your order and these returns will be filed on your behalf directly with the state for $1.49 per return.
| State | Supported By eFileMyForms | Helpful Links | eFileMyForms Order Deadline | State Filing Deadline |
| AL | Yes – Only if no withholding | State Instructions Reconciliation Form | 3/8 | 3/15 |
| AZ | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
| CO | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
| CT | Yes – Only if no withholding | State Instructions | 1/24 | 1/31 |
| DC | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Instructions Reconciliation Form | 1/24 | 1/31 |
| DE | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
| GA | Yes – Customer must submit reconciliation form separately | Reconciliation Instructions Reconciliation Form | 1/24 | 1/31 |
| ID | Yes – Customer must submit reconciliation form separately | State Instructions | 1/24 | 1/31 |
| KS | Yes – Only if no withholding | State Instructions | 1/24 | 1/31 |
| KY | Yes | State Instructions | 1/24 | 1/31 |
| MA | Yes | State Instructions | 1/24 | 1/31 |
| MN | Yes | State Instructions | 1/24 | 1/31 |
| MS | Yes | State Instructions | 2/21 | 2/28 |
| MT | Yes – Only if no withholding | State Instructions | 1/24 | 1/31 |
| NC | Yes | State Instructions | 1/24 | 1/31 |
| ND | Yes | State Instructions | 1/24 | 1/31 |
| OH | Yes | State Instructions | 1/24 | 1/31 |
| SC | Yes | State Instructions | 1/24 | 1/31 |
| UT | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
| VT | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
| WI | Yes – Customer must submit reconciliation form separately | State Instructions Reconciliation Form | 1/24 | 1/31 |
1099-NEC Direct State Reporting – Unsupported States
The states in this table are not supported by the eFileMyForms 1099-NEC state filing service. If you have filing obligations in any of these states we have provided links to the state instructions to help you manage filing on your own.
| State | Supported By eFileMyForms | Helpful Links | eFileMyForms Order Deadline | State Filing Deadline |
| IA | Not Supported | State Instructions | Not Supported | 2/15 |
| IN | Not Supported | State Instructions | Not Supported | 1/31 |
| LA | Not Supported | State Instructions | Not Supported | 2/28 |
| MD | Not Supported | State Instructions | Not Supported | 1/31 |
| ME | Not Supported | State Instructions | Not Supported | 1/31 |
| PA | Not Supported | State Instructions | Not Supported | 1/31 |
| RI | Not Supported | State Instructions | Not Supported | N/A |
| VA | Not Supported | State Instructions | Not Supported | 1/31 |
| WV | Not Supported | State Instructions | Not Supported | 1/31 |
1099-NEC reporting not required in these states:
AK, FL, IL, NH, NM, NV, NY, SD, TN, TX, WA, WY
For additional information on how eFileMyForms can help with your 1099-NEC direct state reporting obligations, check out this video.
Direct State Reporting Frequently Asked Questions
FAQ
What is the IRS Combined Federal State Filing Program (CF/SF)
The Combined Federal State Filing (CF/SF) program was created more than 20 years ago by the IRS to help lighten the administrative burden on small businesses reporting 1099 information to states. This program aims to help integrate federal and state filings. The IRS uses the information filed in federal returns and then forwards that information to the individual states on a business’ behalf. Get more detailed information on our CF/SF program blog.
Does the eFileMyForms state reporting service cover other forms?
Currently eFileMyForms only allows direct to state reporting for the 1099-NEC and select 1095 ACA forms only. See the tables above for all the details on which states are satisfied by the CF/SF and which need to be reported directly to the state Department of Revenue.
Which states accept 1099-NEC returns through the CF/SF program?
| CF/SF program satisfies | AR, CA, HI, MD, MI, MO, OK |
| CF/SF satisfies – requires customer to submit reconciliation form | ID, NE, NJ |
If you have 1099-NEC returns subject to reporting in these states, the returns will be processed with your federal returns and the data will be forwarded to the relevant states free of charge.
Which states require the 1099-NEC to be reported to the state Department of Revenue directly?
The following states require 1099-NEC returns to be filed directly with the state Department of Revenue. Even if some of these states participate in the CF/SF program for other form types, they still require the 1099-NEC to be filed directly.
| Fully supported direct reporting | KY, MA, MN, MS, ND, OH, OR, SC |
| Supported with customer submitted reconciliation form | AZ, CO, DC, DE, GA, ID, NC, UT, VT, WI |
| Supported if no withholding | AL, CT, KS, MT |
| Not supported | AS, GU, IA, IN, LA, ME, MP, PA, PR, RI, VA, VI, WV |
| Reporting not required | AK, FL, IL, NH, NM, NV, NY, SD, TN, TX, WA, WY |
If you have 1099-NEC returns subject to direct state reporting in these states, you can easily add them to your order during checkout for $1.49 per form.
If a state participates in the CF/SF program, why am I still required to file the 1099-NEC directly?
When the 1099-NEC was reintroduced by the IRS in tax year 2020, the decision was made not to include the new form in the CF/SF program. Given the importance of the information on this form in tracking income payments subject to taxation, more than 35 states implemented a direct reporting requirement for 1099-NEC returns. So, while the IRS changed direction the next year (tax year 2021) and included the 1099-NEC in the CF/SF program, many states have continued to require direct reporting of this form.
What do I do if I have state forms to file in a state not supported by the eFileMyForms service?
At this time, eFileMyForms only supports the IRS CF/SF program and direct state filing for the 1099-NEC. If you have direct state reporting obligations for other form types, please visit the relevant state department of revenue website for instructions.
How much does it cost to have eFileMyForms process my 1099-NEC direct state returns?
Direct state filing can easily be added to your order at checkout. The cost is $1.49 per state return filed. Eligible state returns filed through the CF/SF program are free of charge.
How do I know how many of my returns will be filed through the CF/SF program and how many need to be filed directly with the state?
All forms are automatically filed through the CF/SF program if they meet the program requirements. Select the State Filing option on your order to identify all eligible forms and a total will be presented in the checkout process. If you have direct state reporting obligations for other form types, please visit the relevant state department of revenue website for instructions.
What is the purpose of the state reconciliation forms that I need to submit with my filings?
An annual reconciliation form is a document that is used to reconcile the amount of taxes withheld from payments to a recipient by the filer with the amount of taxes owed/paid to the state. Get more detailed information on our State Annual Reconciliation Form blog.
Can I process state corrections though the eFileMyForms state reporting service?
At this time, eFileMyForms does not support state corrections
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