Yes, California mandates you file 1099 Forms with the IRS.
Yes, the state of California participates in the CF/SF program.
The state of California mandates you file the above 1099 Forms through the CF/SF program.
No, California doesn't require anything else when filing 1099 with the IRS.
California mandates you file 1099 Forms on or before January 31st if filing Nonemployee Compensation. If you file 1099 other than Nonemployee Compensation, your e-filing due date is February 28th, and your paper filing deadline is April 1st.
The State of California mandates you to file 1099 forms electronically if you file more than 250 forms. Also it recommends to file electronically even if you file fewer than 250 forms.
There is no late filing penalty for the state of California, however, employers will be penalized for failing to file Federal Form 1099. Learn more about the Form 1099 penalties in detail by visiting https://www.taxbandits.com/form-1099-series/1099-misc-penalties/.