At a Glance
The IRS IRIS system supports Combined Federal/State Filing (CF/SF), allowing you to file federal information returns and have them automatically forwarded to participating states. However, not all states participate — some require separate state submissions with their own formats, TINs, and deadlines. BoomTax handles both CF/SF and direct state filing automatically, so you never need to manage state requirements yourself.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
State Filing in the IRIS Era
When the IRS FIRE system shuts down on December 31, 2026, all federal information return filing moves to IRIS. But federal filing is only half the picture. Most states also require copies of information returns filed with the IRS — and the rules for how, when, and where to submit those state copies vary significantly from state to state.
Under FIRE, state filing was handled through the Combined Federal/State Filing Program (CF/SF). The good news: IRIS continues to support CF/SF. The bad news: the program still doesn't cover every state, and the states that don't participate have their own submission requirements that you must manage separately.
For a detailed walkthrough of how CF/SF works through IRIS, see our Combined Federal/State Filing Program guide.
How Combined Federal/State Filing Works
The CF/SF program lets you file your 1099 series forms with the IRS and have the IRS automatically forward copies to participating state tax agencies. This means a single federal submission satisfies both your federal and state filing obligations for those states. Here's how it works:
- Include the state information — When building your IRIS XML submission (or your FIRE-format file that BoomTax converts for you), include the state tax withheld amounts and state identification numbers in the appropriate fields.
- Mark the filing for CF/SF — In the IRIS XML schema, set the Combined Federal/State Filing indicator to signal that the return should be forwarded.
- IRS forwards to the state — After the IRS processes your submission, it automatically sends copies of the relevant returns to each participating state's revenue department.
You don't need separate accounts, logins, or submissions for participating states. One filing, one confirmation, and the IRS handles the rest.
States That Participate in CF/SF
The following states participate in the Combined Federal/State Filing Program through IRIS. If you file returns for payees in these states, the IRS will forward copies automatically when you include the required state information:
- 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
- West Virginia
- Wisconsin
Note: This list is subject to change. States may join or leave the CF/SF program at any time. Always verify current participation through the IRS or your IRIS filing provider.
States That Require Separate Filing
Several states do not participate in CF/SF. If you have payees in these states, you must file state information returns directly with each state's tax agency, separate from your IRIS federal submission:
| State | Filing Requirement | Key Notes |
|---|---|---|
| New York | Direct filing required | File through NY DTF; supports bulk XML upload |
| Pennsylvania | Direct filing required | File through PA myPATH portal; unique format requirements |
| Oregon | Direct filing required | Oregon Revenue Online (ORO); annual reconciliation required |
| Illinois | Direct filing required | MyTax Illinois portal; own withholding return required |
| Iowa | Direct filing required | GovConnectIowa; separate reporting thresholds |
| Kentucky | Direct filing required | Kentucky One Stop portal; specific reconciliation forms |
| Vermont | Direct filing required | myVTax portal; withholding reconciliation WR-434 |
States with no income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming) generally do not require information return filing, though some may require specific forms for certain transaction types.
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State Deadlines That Differ from Federal
While most states align their filing deadlines with federal dates, several impose earlier or later deadlines. Missing a state deadline can result in state-level penalties even if your federal filing was on time. For the full federal calendar, see our IRIS filing deadlines calendar.
| Form Type | Federal Deadline | States with Different Deadlines |
|---|---|---|
| 1099-NEC | January 31 | Most states align; PA requires by Feb 28 |
| 1099-MISC | March 31 (electronic) | NY requires by March 15; some states by Feb 28 |
| 1099-INT / 1099-DIV | March 31 (electronic) | Generally aligned; check state-specific portals |
| 1099-R | March 31 (electronic) | NY by March 15; PA by Jan 31 if withholding |
State TIN and Identification Requirements
Many states require a state-specific taxpayer identification number or withholding account number on information returns — separate from the federal EIN. Requirements include:
- State withholding account number: Most states that impose income tax require payers to register for a withholding tax account and include that number on 1099 filings.
- State TIN format: Formats vary by state — some use the federal EIN, some assign a separate number, and some require both.
- Registration requirements: If you're filing in a state for the first time, you may need to register with the state's revenue department before you can submit returns.
- Nexus considerations: Some states only require information return filing if you have economic nexus or withhold state taxes.
How BoomTax Handles State Filing Automatically
Managing state filing requirements across dozens of states is one of the most time-consuming aspects of information return compliance. BoomTax eliminates this burden entirely:
- Automatic CF/SF enrollment: When you file through BoomTax, we automatically include the CF/SF indicator for returns going to participating states. You don't need to set any flags.
- Direct state filing: For states that don't participate in CF/SF (New York, Pennsylvania, etc.), BoomTax files directly with each state's portal on your behalf.
- State-specific formatting: Each state portal has unique format requirements. BoomTax handles the format conversion for every state automatically.
- Deadline tracking: BoomTax monitors both federal and state deadlines and alerts you if filings need to go out to meet state-specific due dates.
- State TIN management: We track your state withholding account numbers and include them on the correct forms automatically.
Whether you have payees in 1 state or 50, upload your files once and BoomTax handles everything — federal IRIS filing, CF/SF forwarding, and direct state submissions.
Frequently Asked Questions
Over 30 states participate in the CF/SF program, including California, New York, Texas... wait — actually, states like New York, Pennsylvania, and Oregon do not participate and require separate direct filing. See the full list above for participating states. For a detailed breakdown of how CF/SF works, visit our Combined Federal/State Filing Program guide.
The transition from FIRE to IRIS does not change state filing deadlines. States set their own due dates independently. Most align with federal deadlines, but some states (like New York and Pennsylvania) have earlier deadlines for certain form types. Always verify state-specific dates through your state's revenue department or use a provider like BoomTax that tracks all deadlines automatically.
If your state doesn't participate in the Combined Federal/State Filing Program, you must file state information returns directly with that state's tax agency. Each non-participating state has its own filing portal, format requirements, and deadlines. BoomTax handles these direct state filings automatically — you don't need to create separate accounts or learn each state's portal.
Yes. BoomTax handles all state filing automatically. For CF/SF participating states, we include the proper indicators in your IRIS federal submission so the IRS forwards copies to those states. For non-participating states, BoomTax files directly with each state's portal on your behalf. You upload your files once and we handle everything.
Most states require a state withholding account number on information returns, which is separate from your federal EIN. Some states accept the federal EIN, while others assign their own identification number. If you're filing in a state for the first time, you may need to register with that state's revenue department. BoomTax tracks and manages state TINs for your account automatically.
Next Steps
Author
Ken Ham
Founder at BoomTax
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Passionate about making tax compliance simple so businesses can focus on what matters.
BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.
