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Copy 1 of Form 1099-R is supposed to be sent to the state tax department. Is this the state that the company is located in, or the state that the participant resides in, or both? Is there anywhere to get a comprehensive list of mailing addresses of state tax departments that these forms should be sent to? Some states apparently don't require filing Form 1099-R (for example, Pennsylvania supposedly gets information directly from the IRS). Is there any easy way of finding out which states have what requirements?

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