Form 1099-NEC Is Now Added To The Combined Federal/State Filing (CF/SF) Program In 2021
In mid-September of 2021, the IRS published a revised version of the 1120 publication,
which now provides clarity into the filing requirements of the IRS Form 1099-NEC.
The revised publication explicitly details that Form 1099-NEC, non-employee compensations,
is now included in the Combined Federal/State Filing Program.