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Does Combined Federal/State Filing Satisfy IRS Requirements for 1099-NEC Reporting?
March 25, 2026
Q. Does filing with Combined Federal/State Filing fulfill the same IRS requirements for 1099-NEC reporting as it does with direct to state reporting?
A.
(Answered by IOFM's third-party tax expert)
In order to use the Combined Federal/State Filing Program, you start by filing with the IRS. Then, as part of the process of filing with the IRS, you mark which state(s) you want a particular form to be sent to. Be careful with this, as some states are listed by the IRS as participating in the…
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