1. 1099 Year-End Processing Guide
  2. Understanding Combined Federal and State Filing IRIS

Understanding Combined Federal and State Filing IRIS

The IRS established the Combined Federal/State Filing (CF/SF) Program to simplify the electronic filing of information returns. Under this program, the IRS forwards eligible information returns to participating states. This process may eliminate the need to submit the same returns separately to those states.

In EnterpriseOne, the Combined Federal/State Filing (CF/SF) Program is available only when EnterpriseOne generates an XML file for transmission through the IRIS Application to Application (A2A) channel. EnterpriseOne does not support generating a CSV file for submission through the IRIS Taxpayer Portal. When you select Combined Federal State Filing in P04515, the system includes CF/SF information in the XML file.

The Write Media program uses UDC table 04/ST, which contains the IRS state code required for each participating state.

Before you use combined federal and state filing, review this information to understand its scope and limitations:

  • The Combined Federal/State Filing (CF/SF) Program is available only through the IRIS Application to Application (A2A) channel.

    Note: When you select CSV File for upload to the IRIS Taxpayer Portal, the CF/SF option is unavailable in EnterpriseOne. This limitation applies to EnterpriseOne CSV output, not to the IRIS Taxpayer Portal. If you use the Taxpayer Portal to participate in the CF/SF Program, complete the applicable portal requirements outside EnterpriseOne and verify the filing requirements for each participating state.

  • Not all states participate in the CF/SF Program. Review the filing requirements for each state in which you report information returns. UDC table 04/ST delivered with the current-year 1099 software includes the states participating in the program at the time of the software update.

  • The Write Media program applies the federal minimum amounts specified in the processing options. It does not apply individual state minimum amounts. Use combined federal and state filing only when the state minimum amount requirements are the same as the federal minimum amount requirements.