At a Glance
The Combined Federal/State Filing (CF/SF) Program lets you file information returns with the IRS and participating states in a single submission. Under IRIS, CF/SF is integrated directly into the filing process — when you submit 1099s through IRIS, the IRS automatically forwards copies to participating state tax agencies. BoomTax handles CF/SF automatically for all supported states, so you don’t need to manage separate state filings.
This article is part of our IRS IRIS Resource Center — your complete guide to the FIRE→IRIS migration.

What Is the Combined Federal/State Filing Program?

The Combined Federal/State Filing (CF/SF) Program is an IRS initiative that simplifies state-level information return reporting. Instead of filing the same 1099 forms separately with both the IRS and individual state tax agencies, filers can submit once to the IRS, which then forwards the relevant data to participating states.

CF/SF has been available since the days of the FIRE system, and it continues under IRIS. The program covers most 1099 form types, including 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-K, and 1099-B, among others. For filers operating across multiple states, CF/SF can eliminate dozens of separate state filing obligations with a single federal submission.

How CF/SF Worked Under FIRE

Under the FIRE system, participating in the CF/SF program required specific formatting in Publication 1220 flat files. Filers had to:

  • Include state-specific fields in the "B" (payee) records — specifically the state code, state tax withheld, state income, and state identification number fields at defined character positions
  • Register separately with each participating state, even though filing flowed through the IRS
  • Verify state participation annually, as states could join or leave the program each year
  • Handle state-specific thresholds that sometimes differed from IRS thresholds for mandatory electronic filing

The fixed-width nature of FIRE files made CF/SF data error-prone. A single misaligned character in the state fields could cause the entire state portion of a submission to be rejected without affecting the federal portion, leading to silent failures that filers might not catch until a state agency sent a delinquency notice.

How CF/SF Works Under IRIS

With IRIS, Combined Federal/State Filing is integrated directly into the XML submission schema. Instead of squeezing state data into rigid character positions, IRIS uses clearly labeled XML elements for state filing information. This brings several improvements:

  • Structured state data: State codes, withholding amounts, and state identification numbers are distinct XML elements with built-in validation — no more character-position errors
  • Schema-level validation: The IRIS XML schema rejects submissions with invalid state codes or malformed state TINs before they reach the IRS, catching errors upfront rather than after filing
  • Unified submission: Federal and state data travel in the same XML payload. There is no separate "state extension" or secondary upload
  • Real-time acknowledgments: IRIS provides status updates for both the federal and state portions of your filing, so you know immediately whether state forwarding succeeded

For filers using the IRIS Taxpayer Portal or CSV upload, state fields appear as standard input columns. For filers using the IRIS A2A API, state data is part of the published XML schema.

Which States Participate in CF/SF?

As of 2026, the following states participate in the Combined Federal/State Filing Program. This list is updated annually by the IRS — always verify current participation before filing season:

  • Alabama
  • Arizona
  • Arkansas
  • California
  • Colorado
  • Connecticut
  • Delaware
  • Georgia
  • Hawaii
  • Idaho
  • Indiana
  • Kansas
  • Louisiana
  • Maine
  • Maryland
  • Massachusetts
  • Michigan
  • Minnesota
  • Mississippi
  • Missouri
  • Montana
  • Nebraska
  • New Jersey
  • New Mexico
  • North Carolina
  • North Dakota
  • Ohio
  • Oklahoma
  • South Carolina
  • Virginia
  • Wisconsin

Note: States without an income tax (Alaska, Florida, Nevada, South Dakota, Texas, Washington, Wyoming) do not participate. New Hampshire and Tennessee, which tax only certain investment income, have varying participation. States like New York, Pennsylvania, and Oregon handle information return collection through their own channels and do not participate in the federal CF/SF program.

States That Require Separate Filing

Even with CF/SF, several states require separate direct filing regardless of federal participation. These states have their own electronic filing portals or require additional data beyond what the IRS forwards:

  • New York: Requires filing through the state's own e-filing system
  • Pennsylvania: Maintains a separate 1099 filing requirement
  • Oregon: Requires direct filing with the Department of Revenue
  • Iowa: Has its own filing requirements outside CF/SF
  • Illinois: May require separate filing depending on form type

For a comprehensive breakdown of state-by-state requirements, see our IRIS state filing requirements guide.

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How to Indicate CF/SF Participation in IRIS XML

When filing through the IRIS A2A API, CF/SF participation is indicated by including state-level elements in your XML submission. The key fields are:

  • StateCd: The two-letter state abbreviation (e.g., CA, NY, TX)
  • StateIdNum: Your state taxpayer identification number or withholding account number
  • StateTaxWithheldAmt: The amount of state income tax withheld, if any
  • StateIncomeAmt: The state-sourced income amount being reported

Unlike FIRE's character-position approach, these XML elements are self-documenting and validated against the schema before submission. If a required field is missing or a state code is invalid, the schema validation will reject the submission with a clear error message — far better than FIRE's silent processing failures.

Benefits of CF/SF Through IRIS

  • File once, satisfy both: One IRIS submission handles both your IRS obligation and participating state obligations
  • Reduced compliance burden: No need to maintain separate filing accounts, credentials, or submission schedules for each state
  • Fewer errors: Structured XML validation catches state data problems before submission, reducing rejection rates
  • Audit trail: IRIS acknowledgments confirm both federal acceptance and state forwarding in one response
  • Penalty protection: Timely federal filing through CF/SF satisfies state deadlines for participating states, reducing penalty exposure

How BoomTax Handles CF/SF Automatically

BoomTax manages the entire CF/SF process for you — no manual state data mapping required:

  • Automatic state detection: BoomTax identifies participating states from your payee data and includes the appropriate CF/SF elements in the IRIS XML submission
  • FIRE-format compatibility: If your existing files include state data in the FIRE Publication 1220 format, BoomTax converts it to IRIS XML state elements automatically
  • Non-participating state handling: For states that require separate filing, BoomTax flags them so you know which states need additional action
  • Annual updates: BoomTax tracks state participation changes each year so you don't have to

Frequently Asked Questions

Over 30 states participate in the CF/SF program, including California, Colorado, Connecticut, Georgia, Indiana, Maryland, Massachusetts, Minnesota, New Jersey, North Carolina, Ohio, South Carolina, Virginia, and Wisconsin, among others. States without income taxes (Alaska, Florida, Nevada, South Dakota, Texas, Washington, Wyoming) do not participate. The IRS updates the participant list annually.

For most participating states, filing through the CF/SF program satisfies your state reporting obligation without separate registration. However, some states require you to have a state withholding account number or state taxpayer ID on file. Check each state's requirements before filing season. If you use BoomTax, the platform manages state requirements automatically.

No. The IRS does not charge any additional fee for CF/SF participation through IRIS. The state forwarding is a free service provided by the IRS to participating states. If you file through a third-party provider like BoomTax, CF/SF is included at no extra cost — your per-form filing price covers both federal and state submissions.

If your state does not participate in CF/SF (for example, New York, Pennsylvania, or Oregon), you must file information returns directly with the state tax agency through their own filing portal or system. Some states accept paper filings while others require electronic submission. BoomTax identifies non-participating states in your data and alerts you to any separate filing obligations.

CF/SF supports most common 1099 form types, including 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-K, and 1099-B. However, not all information return types are eligible for CF/SF in every participating state. Check the IRS's annual CF/SF participation table for form-type-specific details.

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Ken Ham
Author
Ken Ham
Founder at BoomTax
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Passionate about making tax compliance simple so businesses can focus on what matters.

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