Brief Case
Pension Resource

1099-R E-Filing

TEST / ATS MODE

Prepare and file Form 1099-R (Distributions From Pensions, Annuities, Retirement Plans) with the IRS via IRIS. We don't keep recipient SSNs or amounts after filing (review drafts from your API tools are encrypted and deleted when you pay or after 7 days) — save your data locally as JSON to re-file. Terms of Use · Privacy Notice

Overview State filing guide Help API (for software developers)

State filing

When you file, you choose how the state copies of your Forms 1099-R are handled:

  • Automatic (recommended, the default). We file through the IRS Combined Federal/State Filing (CF/SF) program. For each form whose state (box 15) is a participating state, the IRS forwards the form to that state after it accepts the federal return. You can opt a single form out on the form itself (“Don't forward this form through CF/SF”).
  • I'll file with my state(s) myself. The IRS gets the federal return only, and you send each state what it needs.
CF/SF doesn't cover everything. The IRS only forwards the forms; it acts as a forwarding agent. Forms for states outside CF/SF, and forms you opt out, are yours to file. Some participating states still require you to register, send a separate notice, or file an annual withholding reconciliation (often by January 31). This service doesn't deposit or reconcile state withholding, and it can't confirm that a state received or processed a forwarded form.

Use the table to see where your recipients' states stand for tax year 2026. Requirements, thresholds and deadlines (often January 31) change every year, so confirm with the state's revenue department before you rely on this summary. State tax agency links are on the Federation of Tax Administrators site.

Deadline for tax year 2026: most states want their copies and annual reconciliations by Monday, February 1, 2027 (January 31 falls on a Sunday).

CF/SF states that also want a direct filing

These states take part in CF/SF but still want some forms filed with them directly. When your forms fall under one of these rules, the validation result, your confirmation and the Status page say “Forwarded by the IRS, and [state] also wants it filed directly”.

StateWhich formsHowSource (checked)
Connecticut (CT) Forms with this state's tax withheld, and forms for recipients who live in the state when box 15 does not list it File them in myconneCT with Form CT-1096 by February 1, 2027. Forms with no Connecticut tax withheld that the IRS forwards already count. State page (2026-10-10)
Ohio (OH) Forms with this state's tax withheld, and every form for a recipient who lives in the state Upload them through OH|TAX eServices (Upload Income Statement, which creates the IT 3) by February 1, 2027. CF/SF does not satisfy Ohio. State page (2026-10-10)
Indiana (IN) Forms with this state's tax withheld Submit them in INTIME with the WH-3 annual reconciliation by February 1, 2027 (electronic if more than 25). State page (2026-10-10)
Nebraska (NE) Forms with this state's tax withheld File Form W-3N by February 1, 2027 in NebFile for Business. CF/SF delivers the forms, but more than 50 must be e-filed in NebFile too. State page (2026-10-10)
Pennsylvania (PA) Every form with this state in box 15 Upload them in myPATH (Retirement Withholding account), then file the REV-1667 reconciliation, by February 1, 2027. CF/SF does not satisfy Pennsylvania. State page (2026-10-10)
StateState income taxIRS CF/SF participantWhat you may need to do
Alabama (AL) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Alaska (AK) No No Usually nothing to file for Form 1099-R.
Arizona (AZ) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Arkansas (AR) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
California (CA) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Colorado (CO) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Connecticut (CT) Yes Yes Forwarded by the IRS, and the state also wants a direct filing for forms with this state's tax withheld, and forms for recipients who live in the state when box 15 does not list it (see the table above).
Delaware (DE) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
District of Columbia (DC) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Florida (FL) No No Usually nothing to file for Form 1099-R.
Georgia (GA) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Hawaii (HI) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Idaho (ID) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Illinois (IL) Yes No File directly with the state, usually when state tax was withheld (Boxes 14–16), plus any withholding reconciliation. Not covered by CF/SF.
Indiana (IN) Yes Yes Forwarded by the IRS, and the state also wants a direct filing for forms with this state's tax withheld (see the table above).
Iowa (IA) Yes No File directly with the state, usually when state tax was withheld (Boxes 14–16), plus any withholding reconciliation. Not covered by CF/SF.
Kansas (KS) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Kentucky (KY) Yes No File directly with the state, usually when state tax was withheld (Boxes 14–16), plus any withholding reconciliation. Not covered by CF/SF.
Louisiana (LA) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Maine (ME) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Maryland (MD) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Massachusetts (MA) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Michigan (MI) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Minnesota (MN) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Mississippi (MS) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Missouri (MO) Yes No File directly with the state, usually when state tax was withheld (Boxes 14–16), plus any withholding reconciliation. Not covered by CF/SF.
Montana (MT) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Nebraska (NE) Yes Yes Forwarded by the IRS, and the state also wants a direct filing for forms with this state's tax withheld (see the table above).
Nevada (NV) No No Usually nothing to file for Form 1099-R.
New Hampshire (NH) No No Usually nothing to file for Form 1099-R.
New Jersey (NJ) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
New Mexico (NM) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
New York (NY) Yes No File directly with the state, usually when state tax was withheld (Boxes 14–16), plus any withholding reconciliation. Not covered by CF/SF.
North Carolina (NC) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
North Dakota (ND) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Ohio (OH) Yes Yes Forwarded by the IRS, and the state also wants a direct filing for forms with this state's tax withheld, and every form for a recipient who lives in the state (see the table above).
Oklahoma (OK) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Oregon (OR) Yes No File directly with the state, usually when state tax was withheld (Boxes 14–16), plus any withholding reconciliation. Not covered by CF/SF.
Pennsylvania (PA) Yes Yes Forwarded by the IRS, and the state also wants a direct filing for every form with this state in box 15 (see the table above).
Rhode Island (RI) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
South Carolina (SC) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
South Dakota (SD) No No Usually nothing to file for Form 1099-R.
Tennessee (TN) No No Usually nothing to file for Form 1099-R.
Texas (TX) No No Usually nothing to file for Form 1099-R.
Utah (UT) Yes No File directly with the state, usually when state tax was withheld (Boxes 14–16), plus any withholding reconciliation. Not covered by CF/SF.
Vermont (VT) Yes No File directly with the state, usually when state tax was withheld (Boxes 14–16), plus any withholding reconciliation. Not covered by CF/SF.
Virginia (VA) Yes No File directly with the state, usually when state tax was withheld (Boxes 14–16), plus any withholding reconciliation. Not covered by CF/SF.
Washington (WA) No No Usually nothing to file for Form 1099-R.
West Virginia (WV) Yes No File directly with the state, usually when state tax was withheld (Boxes 14–16), plus any withholding reconciliation. Not covered by CF/SF.
Wisconsin (WI) Yes Yes Automatic: the IRS forwards the form. Check whether the state also wants registration, notice, or an annual withholding reconciliation. If you file yourself or opt the form out, file directly with the state.
Wyoming (WY) No No Usually nothing to file for Form 1099-R.

U.S. territories (Puerto Rico, Guam, U.S. Virgin Islands, American Samoa, Northern Mariana Islands) have their own tax systems and reporting rules; check with the territory's tax agency.

CF/SF participation is from the IRIS business rules for each tax year (SHAREDIRFORM019), IRS Pub 5717 (Rev. 9-2026) and IRS Topic 804. The IRS acts only as a forwarding agent, and some participating states still require separate filing or notice.

What the IRS forwards

For a forwarded form, the state receives the same Form 1099-R the IRS accepted, including the state boxes: state tax withheld, the payer's state ID number, and the state distribution. Enter the payer's state ID number (box 15) for forms you want forwarded; most states need it to match the form to the payer's account. When a payment is reported to two states, fill in the form's second state line; the IRS forwards the form to each participating state on it. Your confirmation and the filing's Status page list which states the IRS forwards to and which you still need to file with.

Your PDF and JSON copies

The PDF recipient copies and JSON backup you download include the state boxes you entered, which you can use for state filing and for furnishing statements to recipients.