# Combined Federal/State Filing Program

> Combined Federal/State Filing Program — The IRS program that forwards 1099s filed electronically to participating states, satisfying their filing requirement — though many states still require direct filing, or a reconciliation return of their own.

Source: https://lopifi.com/glossary/combined-federal-state-filing-program
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

---

**What is combined federal/state filing program?** In accounting, combined Federal/State Filing Program means the IRS program that forwards 1099s filed electronically to participating states, satisfying their filing requirement — though many states still require direct filing, or a reconciliation return of their own.

## Also known as

- CF/SF

## Words this system refuses for it

- state 1099 filing unqualified

- **Category:** Tax
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** reconciliation