Which state will receive a 1099 from IRS Combined Federal State Filing Program (CFSFP) for out-of-state work?

[raltmann2020]

Our company is based in NJ, but several of our contractors are based in other states. The website we use to file our 1099s said that this year NJ participates in the Combined Federal State Filing Program (CFSFP), so we shouldn’t have to send anything to NJ ourselves.  When filling out our contractors' information on the website, we listed their W9 address (about half of them are in other states), and noted NJ as the state with "income" for all of them.  Which state will the IRS forward the 1099 to?  I've been told that NJ wants to see all of them no matter where they are based, so if half of them go out-of-state, I'll have to manually create duplicates for NJ for those.  On the other hand, if they all go to NJ, I'm not sure of our company's responsibility to send duplicate 1099s to other states. In case it’s relevant, they all came to us; we never left the state.  

[Mike9241]

ask your employer.

[MaryK4]

Because you are a New Jersey employer with contractors who worked in New Jersey, only New Jersey will receive the 1099s through the CSFS and you would not be required to file to the other states.  In general, employees only report for employees working in the state and/or employees with that state's withholding on the nonemployee compensation- but each state has its own requirements so you would have to check for any abnormalities.  (And many states only requires 1099-NECs if there was withholding and require filing even if they participate in the CSFS.)