What is the Combined Federal/State Filing Program?

An IRS service that forwards your 1099 e-file data to participating state tax departments at no extra cost. 32 states participate. The remaining 18+ states (including some big ones) require separate state filing.

Which states are NOT in the CF/SF program?

NY, NJ, CT, MA, PA (separate REV-1667), DC, AL, AR, CO, DE, IA, ND, OK, TN, VA, WI, and others with partial or specialty requirements. Several states changed status in recent years so we re-check each January.

What if my contractor is in a CF/SF state?

No extra state filing needed. The IRS forwards the data automatically when we e-file the federal 1099. You pay only the federal 1099 e-file fee.

What are the state 1099 deadlines?

Most non-CF/SF states use March 31 to match the federal 1099-MISC e-file deadline. NY, NJ, CT, MA use January 31 for 1099-NEC. We track per state.

Do I need to file state 1099s if my business is in a different state from the contractor?

Most state 1099 rules follow the recipient's state of residence, not the payer's. If your business is in TX but your contractor is in NY, NY requires a 1099 filing. A few states (CA, OR) also require filing based on the work-performed location.

What happens if I miss a state 1099 deadline?

Each state has its own penalty. NY: $50 per form. NJ: $100 per form. MA: $1-50 per form. Late state 1099 penalties are smaller than IRS penalties but add up across many recipients.

What does State 1099 e-file involve?

This page covers State 1099 e-file — including what it is, who needs it, how to file or apply, typical costs, deadlines, and how File.Business handles it for you end-to-end.

How much does State 1099 e-file cost with File.Business?

Pricing is shown on this page. We always disclose state filing fees separately from our service fee, with no surprise add-ons at checkout.

How long does State 1099 e-file take?

Turnaround depends on the state agency. Standard processing typically takes a few business days; rush options are available where the agency offers expedited service.

Is this service available in all 50 states?

File.Business handles filings across all 50 US states and DC. State-specific rules, fees, and forms are built into the workflow so you don't have to research them yourself.

Home/Tax Center/State 1099 E-File

State 1099 service

30+ states · separate state filings

File 1099s with the states that need their own. Direct e-file, all states, one workflow.

32 states get 1099 data automatically when you e-file with the IRS through the Combined Federal/State Filing Program. The remaining states (NY, NJ, CT, MA, PA, DC, AL, AR, CO, DE, IA, NC SDOR, ND, OK, TN, VA, WI, and others with partial requirements) need separate state e-filing. We file directly with each state's revenue department at the right cadence with the right format.

Start state 1099 e-file →

All 50 states + DC 60-day money-back SOC 2 Type II

app.file.business/state-1099/coverage

State 1099 coverage

● All 51 jurisdictions handled

100%

DIRECT STATE FILING REQUIRED · 18 STATES

CTDCILIAKSKY MDMAMSNJNMOK ORPARIVTVAWI

COMBINED FEDERAL/STATE (CF/SF) · 32 STATES · AUTOMATIC

ALAZARCACODE GAHIIDINLAME MIMNMOMTNENH

No-income-tax states

9 · auto-skipped

Per state filing

$99

How it works

How we handle State 1099 E-File, end-to-end.

32 states get 1099 data automatically when you e-file with the IRS through the Combined Federal/State Filing Program.

Recipient-state mapping

We map each 1099 recipient to their state of residence (or the state where the work was performed, depending on each state's rule).

State filing determination

We determine which states require a separate filing for each recipient. 32 states accept Combined Federal/State filing through the IRS FIRE system; the other 18+ states require direct state e-file.

State e-file submission

We submit through each state's official e-file portal (NYS Online Services, NJ TYTR, CT DRS Filing Portal, etc.) using the specific format each state requires (FIRE format, MeF, IRIS, or proprietary).

Acknowledgement tracking

We track for state acknowledgement (timing varies by state: same-day to 7 days) and forward the confirmation to you. State rejections are corrected and re-submitted.

What we'll set up for you

A clean handoff, in four steps.

You give us the basics. We handle the state, the IRS, and the compliance clock so you can focus on the business.

01 · Name + Brand

A name that's actually available.

Real-time check against the state register, USPTO trademark database, and matching domains.

02 · State filing

Filed with the Secretary of State.

We submit your Articles, pay the state fee on your behalf, and return the stamped certificate.

03 · Federal IDs

EIN + the right tax setup.

Federal Employer ID with the IRS, plus state tax accounts when your business needs them.

04 · Stay compliant

Registered Agent + deadline tracking.

Your agent on file in every state, with every renewal and annual report tracked in one calendar.

Pricing

Transparent state 1099 e-file pricing.

State filing fees pass through at cost. No upsells.

Per form

Per recipient, per state filing.

$2 per recipient for each non-CF/SF state filing. Only billed for states that require separate filing (32 CF/SF states are automatic at no extra charge via federal 1099 e-file).

Get started

Volume discount

$3.99

100+ forms across all states.

$3.99 per form when total non-CF/SF state filings exceed 100. Common for remote-first businesses with contractors spread across NY, NJ, CT, MA, and PA.

Get started

Enterprise (1,000+)

$2.99

1,000+ forms across all states.

$2.99 per form for enterprise volume. API access, dedicated state-filing operator, and SOC 2 audit trail.

Get started

FAQ

About the State 1099 E-File Service.

What is 1099 filing?

Businesses that pay contractors, and certain other payees, generally must issue a 1099 form reporting those payments to the IRS and, often, to the state, with copies to the payee, so the income is reported. The most common is the 1099-NEC for contractor payments. We keep your business records organized so filing is clean.

Who do I issue a 1099 to?

Generally to US contractors and certain vendors you paid a threshold amount or more during the year for services, based on the W-9 they provided, while payments to corporations and some categories are excluded. We flag which payees require a 1099 so you file for the right ones and skip those you do not report.

What is the 1099-NEC?

The 1099-NEC reports nonemployee compensation, the payments you make to contractors and freelancers for services, and it is the form most small businesses file, separate from the 1099-MISC used for other payment types. We flag which form each payment needs so your reporting uses the correct one.

Do I have to file 1099s with the state too?

Often yes: many states require 1099 reporting in addition to the federal filing, sometimes through a combined federal-state program and sometimes separately, so your obligation can be both federal and state. We flag your state's requirement so you do not satisfy the IRS but miss a state filing.

When are 1099s due?

The 1099-NEC is generally due to both the recipient and the IRS near the end of January, an early deadline that leaves little room to gather missing information, which is why collecting W-9s up front matters. We flag the deadline so your filings are ready rather than rushed in late January.

What happens if I file 1099s late or wrong?

Late or incorrect 1099s can bring per-form penalties that increase the longer they are outstanding, and missing filings draw IRS attention, so accuracy and timeliness matter. We flag the risk so your reporting is complete and on time rather than generating avoidable penalties and notices.

How do W-9s make 1099 filing easier?

The W-9 gives you each payee's legal name and taxpayer ID, which populate the 1099, so collecting them before you pay means you can file accurately and on time instead of chasing information in January. We flag the link so your onboarding feeds clean year-end filing.

Can I file 1099s electronically?

Yes, and electronic filing is increasingly required above certain volumes, so most businesses file 1099s electronically with the IRS and any applicable state, which is faster and reduces errors. We flag the e-filing requirements so your 1099s are submitted the way the IRS and your state now expect.

Can File.Business help with 1099 filing?

We keep your business and contractor records organized and flag the W-9 collection, form selection, and federal and state 1099 deadlines, so your year-end reporting is accurate and on time rather than a scramble that risks penalties.

SOC 2 Type II audited

220,000+ businesses. 60-day money-back. State fees passed through at cost.

Your operating system, not a transaction

Every deadline auto-tracked across your entities. Compliance Score visible year-round.

Transparent pricing

No hidden fees. No upsells at checkout. State fees disclosed upfront.

Business Operating System

I'm starting something

I have a deadline

Something is changing

I need to prove / protect

Build with File.Business

I serve clients

I run a [industry]

I manage multiple entities

I'm integrating or referring

BosAI · your compliance brain

I want intelligence

I need communications

I run money & people

I operate at scale

State of Business Compliance 2026

I want to learn

I want to compare / calculate

I want to research deeper

I need help

File 1099s with the states that need their own. Direct e-file, all states, one workflow.

How we handle State 1099 E-File, end-to-end.

Recipient-state mapping

State filing determination

State e-file submission

Acknowledgement tracking

A clean handoff, in four steps.

A name that's actually available.

Filed with the Secretary of State.

EIN + the right tax setup.

Registered Agent + deadline tracking.

Transparent state 1099 e-file pricing.

Per form

Volume discount

Enterprise (1,000+)

About the State 1099 E-File Service.

Start your business in the next 5 minutes.

I'm starting something

I have a deadline

Something is changing

I need to prove / protect

I serve clients

I run a [industry]

I manage multiple entities

I'm integrating or referring

I want intelligence

I need communications

I run money & people

I operate at scale

I want to learn

I want to compare / calculate

I want to research deeper

I need help

File 1099s with the states that need their own. Direct e-file, all states, one workflow.

How we handle State 1099 E-File, end-to-end.

Recipient-state mapping

State filing determination

State e-file submission

Acknowledgement tracking

A clean handoff, in four steps.

A name that's actually available.

Filed with the Secretary of State.

EIN + the right tax setup.

Registered Agent + deadline tracking.

Transparent state 1099 e-file pricing.

Per form

Volume discount

Enterprise (1,000+)

About the State 1099 E-File Service.

Related services

Payroll Tax Registration in Tennessee

Payroll Tax Registration in Hawaii

Payroll tax. Employer-side.

Get an EIN for your New Jersey business

Fill IRS Form 8832. Elect your tax classification - C-Corp, partnership, or disregarded.

Start your business in the next 5 minutes.