California State 1099 Tax Filing

Are there California state 1099 tax filing requirements?

Yes, California requires all 1099 forms to be filed with the California Franchise Tax Board.

Which forms does California require?

If you made a payment as part of your trade or business, including a government entity, corporation, partnership, individual, estate, and trust, who makes reportable transactions during the calendar year, you may be required to file an information return.

A California state 1099 tax filing is required if either of the following are true:

  • The recipient is a California resident or part-year resident
  • The source of the transaction was in California

This may include forms:

1099-A1099-G1099-MISC1099-QA
1099-B1099-INT1099-NEC1099-R
1099-C1099-K1099-OID1099-S
1099-CAP1099-LS1099-PATR1099-SA
1099-DIV1099-LTC1099-Q1099-SB

How must forms 1099 be filed with California ?

California accepts both paper filing and e-filing. However, e-filing is required if filing more than 250 forms.

Does California participate in Combined Federal/State Filing?

Yes, California participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the California Franchise Tax Board and you will not have to do so yourself.

Form 1099-NEC must be filed directly with the state of California, even though they participate in the CF/SF program.

What are the due dates for California state 1099 tax filing?

Traditionally, the filing deadline for California is March 31st.

If the deadlines falls on a weekend or legal holiday, then the due date is typically the following business day.

What are the penalties for California state 1099 tax filing?

The 1099 penalties for California are as follows:

  • Late filing or failure to file: Penalty of 5% of the tax due.
    • Maximum penalty of 25% of tax due.
  • Late payment or failure to pay: Penalty of 5% of unpaid tax, AND 0.5% of the unpaid tax each month late, not to exceed 40 months.

Please see the California Common Penalties and Fees webpage for more information.

What is the responsible state agency?

California Franchise Tax Board
3321 Power Inn Road
Sacramento, CA 95826
(800) 852-5711

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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