Can I file Form 1099-NEC with the State through the IRS CF/SF program?

Last modified 9/25/2023 8:42:54 AM EST

Yes, you can file Form 1099-NEC through the IRS Combined Federal/State Filing (CF/SF) Program. On September 27, 2021, the IRS released a revised version of Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G (Rev. 9-2021), which includes several updates based on changes issued by the IRS during the 2021 calendar year. Form 1099-NEC is now included in the IRS 1099 Combined Federal/State Filing Program (CF/SF).

• Notably, the IRS updated Section 12, Combined Federal/State Filing (CF/SF) Program, to include Form 1099-NEC, Nonemployee Compensation, among the information returns that may be filed under the CF/SF Program. 

• In addition, Section 7, Reporting Nonemployee Compensation (NEC) for Tax Year 2021, was updated to confirm that the form is now part of the CF/SF Program and that the IRS will accept submissions for the 2021 tax year through the CF/SF Program.

The deadline to file Form 1099-NEC is January 31. To begin filing your Form 1099-NEC, simply sign up or log in to your TaxBandits account.

After e-filing Form 1099-NEC with TaxBandits, distribute Copy B to the independent contractor. Copy C is for your business records.