A. Yes, the California Employment Development Department mandates the filing of the 1099 Forms only if there is a state tax withholding.
A. California requires the filing of Form 1099 MISC only if there is a state tax withholding.
A. No. California doesn’t have any additional filing requirements.
A. The due date to file 1099 with California is January 31.
A. The State of California requires you to file 1099 forms electronically if you file 250 or more forms.
A. 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.
A. Mail your Form 1099 to the following address: