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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.

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Comprehensive service covers combined federal state filing (CF/SF) and direct state reporting obligations

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Coverage for 30+ states with more being added regularly

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eFileMyForms automatically determines which 1099-NEC returns are subject to state reporting

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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 reportingKY, MA, MN, MS, ND, OH, OR, SC
Supported with customer submitted reconciliation formAZ, CO, DC, DE, GA, ID, NC, UT, VT, WI
Supported if no withholdingAL, CT, KS, MT
Not supportedAS, GU, IA, IN, LA, MD, ME, MP, PA, PR, RI, VA, VI, WV
Reporting not requiredAK, 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.

StateSupported By eFileMyFormsHelpful LinkseFileMyForms Order DeadlineState 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.   

StateSupported By eFileMyFormsHelpful LinkseFileMyForms Order DeadlineState Filing Deadline
AL  Yes – Only if no withholding State Instructions  
Reconciliation Form   
3/83/15 
AZ  Yes – Customer must submit reconciliation form separatelyState Instructions
Reconciliation Form
1/24 1/31 
CO  Yes – Customer must submit reconciliation form separatelyState Instructions
Reconciliation Form
1/24 1/31 
CTYes – Only if no withholdingState Instructions 1/24 1/31 
DCYes – Customer must submit reconciliation form separatelyState Instructions   
Reconciliation Instructions  
Reconciliation Form
1/24 1/31 
DEYes – Customer must submit reconciliation form separatelyState Instructions   
Reconciliation Form
1/24 1/31 
GAYes – Customer must submit reconciliation form separatelyReconciliation Instructions   
Reconciliation Form
1/24 1/31 
IDYes – Customer must submit reconciliation form separatelyState Instructions1/241/31
KSYes – Only if no withholdingState Instructions1/24 1/31 
KYYesState Instructions1/24 1/31 
MAYesState Instructions1/24 1/31
MNYesState Instructions 1/24 1/31
MSYesState Instructions 2/212/28
MTYes – Only if no withholding  State Instructions1/24 1/31
NC  YesState Instructions1/24 1/31
NDYesState Instructions 1/24 1/31
OHYes  State Instructions1/24 1/31
SCYes  State Instructions 1/24 1/31
UTYes – Customer must submit reconciliation form separately  State Instructions  
Reconciliation Form
1/24 1/31
VTYes – Customer must submit reconciliation form separatelyState Instructions   
Reconciliation Form
1/24 1/31
WIYes – Customer must submit reconciliation form separatelyState 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.    

StateSupported By eFileMyFormsHelpful LinkseFileMyForms Order DeadlineState Filing Deadline
IANot SupportedState InstructionsNot Supported2/15
INNot SupportedState InstructionsNot Supported1/31 
LANot SupportedState Instructions Not Supported2/28
MDNot SupportedState InstructionsNot Supported1/31
MENot SupportedState InstructionsNot Supported1/31
PANot SupportedState InstructionsNot Supported1/31 
RINot SupportedState InstructionsNot SupportedN/A
VANot SupportedState InstructionsNot Supported1/31 
WVNot SupportedState InstructionsNot Supported1/31 

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 RevenueEven 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 programGiven 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 returnsSo, 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 checkoutThe cost is $1.49 per state return filedEligible 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 processIf 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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