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-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-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.

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

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

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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