The Combined Federal/State Filing Program (CF/SF) was established to simplify information returns filing for payers.
Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.
The following information returns may be filed under the CF/SF:
Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
Form 1099-DIV, Dividends and Distributions
Form 1099-G, Certain Government Payments
Form 1099-INT, Interest Income
Form 1099-K, Payment Card and Third Party Network Transactions
Form 1099-MISC, Miscellaneous Income
Form 1099-NEC, Nonemployee Compensation
Form 1099-OID, Original Issue Discount
Form 1099-PATR, Taxable Distributions Received From Cooperatives
Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc.
Form 5498, IRA Contribution Information
For more information on signing up to participate and which states are in the program see publication 1220.