FAQs on W-2 Forms

What is the Combined Federal/State Filing (CF/SF) Program?

The Combined Federal/State Filing (CF/SF) program is an arrangement the IRS has with participating states in which both original and corrected information returns are provided to the states free of charge. This means that separate reporting of these information returns is not required for participating states.

Last modified 26 Jul 2017 17:07 EST

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