CF/SF is not automatic
The IRS forwards eligible IRIS filings only when the transmitter participates correctly and the form and state qualify. States may also require separate reporting.
IRS CF/SF program →FREE RESOURCE · TAX YEAR 2026
Check 1099-NEC and 1099-MISC requirements across all 50 states and Washington, D.C. See official-source guidance where supported and explicit manual-review notices when the facts or current-year requirements cannot safely be determined.
No tax files, TINs, or recipient names are uploaded. The optional payment amount is evaluated only in your browser and is never sent to the server. When checking multiple states, amount-based filing thresholds require separate state-specific review.
This is a preliminary informational checklist, not a filing determination or acceptance acknowledgment. Review official sources and your facts before filing. Additional requirements can apply to other forms, withholding, payer nexus, and local taxes.
Already filing federal 1099s? We review whether direct state submissions are needed and can assist with available state-approved electronic or other filing methods. Request a quote; we confirm the states, tax year, file format, authorizations and service scope before accepting a job.
The IRS forwards eligible IRIS filings only when the transmitter participates correctly and the form and state qualify. States may also require separate reporting.
IRS CF/SF program →Several agencies are revising file formats and portals because FIRE is ending. We flag unconfirmed state rules instead of inventing a deadline or promising a filing exemption.
The checker works with your selections only. For paid state filing, do not email SSNs, EINs or recipient spreadsheets; a secure intake is arranged separately after review.