- What is Direct-to-State filing? Direct to State filing allows customers to file their 1099-MISC and W-2 forms with the states that do not participate in the Combined Federal/State Program.
- What is the Combined Federal/State Program? The CF/SP is a filing program in which the IRS shares State Income Tax data that you have declared in your 1099-MISC, 1099-B, 1099-DIV, 1099-INT and 1099-R data with the particular states listed on your forms. There are currently 30 states that participate in this program for 1099-MISC, 1099-B, 1099-DIV, 1099-INT and 1099-R data. Although the IRS makes the state information available, it is your responsibility to make sure the states receive the appropriate information. For the NEC, you will need to contact your state revenue office to understand what you may need to do at a state level for NEC.
Note: W-2 Forms are submitted to the SSA, which does NOT participate in the Combined Federal/State Filing Program.
- Are all non-participant states supported by this site? No, the States we currently support for Direct-to-State filing are:
- For 1099-MISC: DE, NC, OR, RI, VA, VT and WI
- For W-2: DE, GA, IL, MI
- Will this site support more states? YES, we are constantly adding states each season. Our target is to offer Direct-to-State e-filing to all CF/SP non-participant States, as long as they have State Income Tax.
- What are the charges to file Direct-to-State? We offer this service as an add-on charge of $1.00 per form, regardless of the number of states being filed in one form. Example: if I file a W-2 that has all 4 states populated, my Direct-to-State add-on charge for that form is $1.00. If I file only 1 state on that form, my charge is still $1.00 in addition to the filing fee per form.
- Can I file a correction with the State? No, we do not support corrections for state data, only Federal corrections. However, if you haven’t check out with your forms yet, you can still go back and edit your state data. Once you have checked out those forms, you can only edit state data to be sent to the state as long we haven’t filed your forms with the state yet. Please refer to the ‘Filed on’ date on your Filed Forms page.
- Can I file reconciliation forms in this site? No, reconciliation forms are not fillable on our site at the moment. Some states require additional forms to be filed, such as the Form W-R with the State of Oregon. To remain in compliance with your state’s regulations, those types of forms need to be filed separately.