What is the Combined Federal/State Filing (CF/SF) Program?
IRS established the Combined Federal/State Filing Program to simplify information returns filing for the taxpayer. IRS/MCC will forward this information to participating states free of charge for approved filers. Separate reporting to those states is not necessary. The following information returns may be filed under the CF/SF Program: 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, 5498. For detailed information on the Combined Federal/State Filing program, refer to IRS Publication 1220 or contact IRS/MCC customer service at 1-866-455-7438, Monday through Friday, 8:30AM to 4:30PM EST. Customer service can also be reached electronically at mccirp@irs.gov.