In addition to filing 1099 forms with the IRS, and sending 1099 forms to the recipient, as an issuer of 1099 forms, you are also required to report this information to various state agencies. The reporting requirements and the reporting method varies by the state.
Luckily, most states participate in Combined Federal State Filing program. If you choose to report using this CFSF (Combined Federal State Filing) program, the IRS shares the information you reported to the IRS with the state, meeting your state reporting obligations. 1099SmartFile supports this option at no additional cost and prompts you to select this option where ever it is applicable. Unfortunately, not all states participate in this program and even the states that participate in this program sometimes require you to file directly with the state depending the on the form type, the payment amounts and whether or not state taxes were withheld.
Use the following state specific pages to determine your filing requirements based on your situation. Note that, these pages are for information purposes only and should not be considered as tax advice. Check with the state tax agencies for state specific requirements for filing 1099 forms in your state.
