California 1099 Filing Requirements
Meet your California Form 1099 filing requirements efficiently with TaxBandits!
Simplify Your California 1099 Filing with TaxBandits
- Complete California tax filing compliance
- Free retransmission of rejected returns
- No cost corrections for California 1099 forms
E-file at just $0.70/form
1099 Forms Required by California State
California requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-INT
Interest Income
Form 1099-DIV
Dividends Distributions
Form 1099-K
Card Transactions
Form 1099-R
Retirement Plans
Form 1099-S
Real Estate Transactions
Form 1099-B
Broker and Barter Exchange
Form 1099-G
Government payments
Form 1099-OID
Original Issue Discount
Form W-2G
Gambling Winnings
California Filing Requirements for Form 1099-NEC, MISC, INT, DIV, R, S, B, G, OID & W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If California Tax Was Withheld | More than $0 | CF/SF program | Not Required | March 31, 2026 |
| If NO California Tax Was Withheld | Equal to or more than the federal threshold | CF/SF program | Not Required | March 31, 2026 |
| Below federal threshold | No Filing Required | |||
California Filing Requirements for Form 1099-K
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If California Tax Was Withheld | More than $0 | CF/SF program | Not Required | March 31, 2026 |
| If NO California Tax Was Withheld | Equal to or more than the federal threshold | CF/SF program | Not Required | March 31, 2026 |
| Below federal threshold | No Filing Required | |||
The state mandates Form 1099-K reporting for payments of $600 or more, if the network company acts as a third-party settlement entity & the payee is an
app-based driver.
Ready to file the 1099 Form with the California State?
Information Required to File 1099 Forms with California
Discover the key information needed to file Form 1099 with the State of California.
1. State/Payer’s state number
The payer’s state identification number refers to the California Withholding Tax Account Number.
California State ID Format:
- An 8-digit format consisting of 3 digits, followed by a hyphen, then 4 digits, another hyphen, and finally 1 digit (For example: 999-9999-9)
- 8 digits (For example: 99999999)
-
8 digits, an uppercase letter followed by seven digits
(For example: Z9999999) - 12 digits (For example: 999999999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. California state income
The total amount of taxable income subject to California state income tax.
3. California state tax withheld
The total amount of state income taxes withheld from the income of the recipient.
1. State/Payer’s state number
The payer’s state identification number refers to the California Withholding Tax Account Number.
California State ID Format:
- An 8-digit format consisting of 3 digits, followed by a hyphen, then 4 digits, another hyphen, and finally 1 digit (For example: 999-9999-9)
- 8 digits (For example: 99999999)
- 8 digits, an uppercase letter followed by seven digits (For example: Z9999999)
- 12 digits (For example: 999999999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the California Withholding Tax Account Number.
California State ID Format:
- An 8-digit format consisting of 3 digits, followed by a hyphen, then 4 digits, another hyphen, and finally 1 digit (For example: 999-9999-9)
- 8 digits (For example: 99999999)
- 8 digits, an uppercase letter followed by seven digits (For example: Z9999999)
- 12 digits (For example: 999999999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State winnings
Report the total winnings subject to California state tax.
3. State income tax withheld
Enter the amount of California state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
The State of California does not require the separate filing of Form 1099-S. You only need to submit the federal 1099-S to the state through the Combined Federal/State Filing (CF/SF) Program.
File with the California state in minutes using TaxBandits!
TaxBandits – Simplifying California State 1099 Compliance
TaxBandits supports the e-filing of 1099 forms directly with the California Franchise Tax Board, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and California state filing requirements, corrections, and deadlines — all efficiently managed in one place with TaxBandits.
State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplify the 1099 filing process, ensuring a seamless experience from start to finish.
State Form PDFs
Conveniently access and download California 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.
Free Resubmissions
If the California Franchise Tax Board rejects your 1099 forms, you can correct the errors and resubmit them free of charge.
Start filing your California 1099 returns with TaxBandits by creating an account!
How to File 1099 Forms with the State of California?
Create your account and follow these steps to easily e-file your 1099 returns with the IRS and State of California!
-
Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
-
Step 2: Enter Form 1099 Federal details:
Complete the form using manual entry or other bulk import options.
-
Step 3: Enter State Filing Information
Provide the required California state details for Form 1099.
-
Step 4: Choose Distribution Options
Opt for our distribution services – postal mail, online access, postal mailing + online access, or the self-print & mail option.
-
Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Start e-filing your 1099 Forms with California today—TaxBandits makes it quick and easy!
Frequently Asked Questions
Does California require 1099 filing?
Yes, California requires 1099 filing. However, since California participates in the CF/SF program, the IRS will automatically share the completed federal 1099 Forms with the state agency. Therefore, there is no need to file directly with the state.
Does California have a specific payment threshold for Form 1099 filing?
The State of California aligns with the federal threshold. The payer should assess and file a Form 1099 based on each form's applicable federal threshold. However, the state mandates filing Form 1099-K if the network company acts as a third-party settlement entity and the payee is an app-based driver.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $2500 |
| Form 1099-INT | $10 for the amount reported on Boxes 1, 3, or 8 (or at least $600 of interest paid for trade or business) |
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
| Form 1099-S | File Form 1099-S, Proceeds From Real Estate Transactions, to report the sale or exchange of real estate. |
Do I need to file 1099 NEC with California?
The State of California participates in the CF/SF program, the IRS will automatically forward your federal Form 1099-NEC to the state agency, even if there is no state tax withholding.
What are the Form 1099-K filing requirements for the state of California?
The federal Form 1099-K threshold is $2,500, regardless of the number of transactions. However, in California, if the payee is an app-based driver or gig worker, the reporting threshold remains $600. This means third-party settlement organizations must file Form 1099-K federally for payments over $2,500, and for California, continue reporting any payments of $600 or more to gig workers.
What types of 1099 forms does California require?
Does California have any additional requirements when you file 1099 forms?
No, California doesn’t have any additional filing requirements.
When is the deadline to file 1099 with the California?
The due date to file Form 1099s with California is March 31.
If the due date falls on a weekend or federal holiday, the next business day is the deadline.
What are the requirements to file 1099 electronically with California?
The State of California requires you to file 1099 forms electronically if you file 250 or more returns. However, the state strongly recommends you e-file even if you are filing fewer than 250 forms for faster processing.
What are the penalties for not filing or filing 1099 late with California?
A penalty of $24 is charged for each failure to report within the due date. No penalty is collected if the failure is due to a reasonable cause. A penalty of $490 may be charged if the failure is intentional.
Can I extend the filing deadline for Forms 1099 and W-2G in California?
Yes, you can request an extension by submitting the Request for Extension to File Information Returns (Form FTB 6274A). The California Franchise Tax Board (FTB) grants a 30-day extension for Forms 1098, 1099, 5498, and W-2G, and a 90-day extension for Form 1099-B.
Mail the completed, signed, and dated extension request to the following address:
State of California
Data Resources and Services MS A181
Franchise Tax Board
PO Box 1468
Sacramento, CA 95812-1468
Where do I mail the California 1099 forms?
Mail your Form 1099s to the following address.
Franchise Tax Board,
PO BOX 942840, Sacramento,
CA 94240-6090.
If you made errors on 1099 forms filed with the State of California, you can correct them by downloading the corrected form and mailing it to the address provided above.
For more information, Click here to learn about California 1099 filings.
Success Starts with TaxBandits
The Smart Business Owners Choice