From importing data to submitting returns, 1099Online supports every step of your federal and California 1099 filing workflow with built-in validations and recipient delivery.
California does not conform to the federal One Big Beautiful Bill Act (OBBBA) for 2026. California’s Franchise Tax Board (FTB) enacted the Senate Bill 711 on October 1, 2025, moving the state’s IRC-conformity date to January 1, 2025, prior to the implementation of the OBBBA.
For 2026, California follows the updated $2,000 reporting threshold for Form 1099-NEC and 1099-MISC. For Form 1099-K, the FTB has confirmed that the $20,000 and 200-transaction threshold applies to standard third-party network transactions for tax years 2022 through 2025. However, app-based driver settlement payments continue to follow the separate $600 threshold under California law.
California information return filing is required when payments are made to a California resident or part-year resident, or the source of the transaction was in California.
The common California information returns include:
Nonemployee Compensation
Miscellaneous Information
Payment Card and Third Party Network Transactions
Taxable Interest Income
Dividends and Distributions
Proceeds From Broker and Barter Exchange Transactions
Retirement Distributions
Certain Government Payments
Original Issue Discount
Gambling Winnings
Proceeds from Real Estate Transactions
Resident and Nonresident Withholding
California participates in the IRS Combined Federal/State Filing (CF/SF) program. Separate 1099 filing with the FTB is generally not required when the reported amount in the federal and California forms match. A separate California filing is required only if the return is not filed through CF/SF, if the federal and California amounts differ, or if California-specific reporting or withholding rules apply.
| Form | CF/SF Participation | Direct State Filing Required? | Electronic Threshold |
|---|---|---|---|
| 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-OID, 1099-B, 1099-G, 1099-K, 1099-R | Yes, if filed through the CF/SF program and the declared amounts match | Yes, if not filed through CF/SF, or if declared amounts differ | 10 or more returns |
| W-2G | Not handled via CF/SF | Yes, when California gaming withholding is reported | 10 or more returns |
Deadlines for filing California information returns are dependent on the form type and reporting method. For most 1099s filed through the IRS CF/SF or directly with the FTB, the deadline is February 28 for paper filing and March 31 for eFiling. Recipient copies have to be furnished by January 31 or February 15 for certain forms. For tax year 2026, the due date for eFiling most California information returns is March 31, 2027, while paper filing is due on March 1, 2027, since Feb 28, 2027, falls on a weekend.
| Form type | State Income Threshold | eFiling Deadline |
|---|---|---|
| 1099-A, 1099-B, 1099-LTC, 1099-Q, 1099-QA | All amounts | Mar 31, 2027 |
| 1099-K (payment-card transactions) | All amounts | Mar 31, 2027 |
| 1099-K (third-party network- standard) | $20,000+ and 200+ transactions | Mar 31, 2027 |
| 1099-K (app-based drivers) | $600+ | Within 30 days of the IRS due date |
| 1099-DIV, 1099-INT | $10 or more ($600 or more in some cases) | Mar 31, 2027 |
| 1099-G (tax refunds/unemployment) | $10 or more | Mar 31, 2027 |
| 1099-G (other government payments), 1099-C, 1099-S | $600 or more | Mar 31, 2027 |
| 1099-OID, 1099-PATR, 1099-R, 1099-MISC (royalties, substitute dividends, tax-exempt interest by brokers) | $10 or more | Mar 31, 2027 |
| 1099-MISC (rent, prizes, crop insurance, attorney gross proceeds) | $2,000 or more | Mar 31, 2027 |
| 1099-NEC (nonemployee compensation, payments to attorneys) | $2,000 or more | Mar 31, 2027 |
California withholding on payments to resident and nonresident payees is reported through the Form 592 series, filed directly with the FTB.
Reports tax withheld on California-source income and includes a Schedule of Payees for allocating withholding to each payee. Filers with more than 250 payees for this form must file electronically via SWIFT. Form 592-V remits the withholding reported on Form 592.
Provided by the withholding agent to each payee, showing the total payment or amount subject to withholding and California tax withheld. Payees can use it to claim credit when filing their returns.
Pass-through entities (PTEs) use Form 592-PTE to annually report and allocate withholding paid on behalf of a non-resident owner, or withholding that was withheld upon the PTE. The form is due by January 31 following the tax year. For 2026, the deadline is February 1, 2027.
California nonwage withholding of 7% of the gross payment or distribution amount that exceeds $1,500 must begin once total payments exceed the amount, unless an exception, waiver, or reduced withholding authorization applies.
2026 penalty increase: Starting from January 1, 2026, FTB increased penalties for failure to file information returns.
1099Online is an IRS-authorized eFiling platform that supports combined federal and state filing, real-time TIN matching, and recipient copy delivery. The platform helps capture California-source income, California tax withheld, payer/payee TINs, and recipient details needed for both federal and California reporting workflows.
California 1099 filing requirements apply to businesses and organizations making reportable payments to California residents, including part-residents, or payments involving California-source income. This includes enterprises, financial institutions, retirement plan administrators, pass-through entities, government agencies, and real estate firms.
Here are the details needed for accurately filing 1099 forms and other information returns with California:
Legal name, TIN (EIN or SSN), full address, California withholding agent account number.
Legal name, TIN/SSN, address, residency status, account number (if applicable).
California source income distributed, total amount paid during the year, Federal income tax withheld (if any), State income tax withheld (if any), any differences in amounts declared and paid, backup withholding amount (if any), payment periods, etc.
Box‑specific details (e.g., FATCA, section 409A, crop insurance, attorney gross proceeds, etc.), depending on the form.
Note: The FTB accepts only .txt files and .zip files of the .txt format. Pdf files converted to .txt format will not be processed by SWIFT.
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Yes. When a 1099 is filed with the IRS through the CF/SF program and the federal and California amounts match, the FTB receives the data directly from the IRS and a separate state filing is generally not required.
Filers submitting 10 or more information returns, including 1099 series, W-2G, can file electronically through the FTB's SWIFT system.
Penalties start from $60 and can go up to $340 per statement for returns filed on or after January 1. Intentional disregard carries the greater of $680 or 10% of the required withholding.
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