Do I have to file 1099s with California?
The rules for tax year 2026
| Forms filed with the state | 1099s reach the Franchise Tax Board through the IRS Combined Federal/State Filing program. A direct filing is needed only for returns not filed through CF/SF. |
| Who must file | Any payer filing 1099s for California payees. Payers that e-file with the IRS and elect CF/SF have no separate FTB filing; payers that file on paper or without the CF/SF election file directly with FTB. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Same as federal: $2,000 for 1099-NEC and 1099-MISC for tax year 2026FTB Guide to Information Returns (last updated 01/29/2026). 1099-NEC: "$600 or more for tax year 2025 ($2,000 or more for tax year 2026)". 1099-MISC rents, royalties and prizes: "$600 or more for tax year 2025 ($2,000 or more for tax year 2026), $10 or more for royalties." Filing is required if the recipient is a California resident or part-year resident, or the transaction is California-sourced.Source: FTB: Guide to Information Returns |
| State 1099-K threshold | Federal $20,000 and more than 200 transactions ("retroactive to 2022"). Exception: TPSO payments to app-based drivers have a California threshold of "$600 or more", due within 30 days after the IRS due date.Source: FTB: Information Returns |
| State backup withholding | Yes7% of the reportable payment when federal backup withholding is required (no TIN, invalid TIN, or failure to certify). "If the payer is required to withhold and remit backup withholding to the IRS, they are also required to withhold and remit with us, with certain limited exceptions." No minimum threshold. Dividends, interest and certain financial institution loan releases are exempt. Reported on Form 592 under R&TC §18664 and remitted on the 592 quarterly schedule (April 15, June 15, September 15, January 15).Source: FTB: Backup WithholdingFull detail: California backup and nonresident withholding |
| Withholding on nonresident contractors | Yes. 7% of California-source payments (including payments to independent contractors) to nonresidents under R&TC §18662. Withholding is optional on the first $1,500 and "must begin as soon as the total payments of California source income for the calendar year exceed $1,500." Report on Form 592 with Form 592-V; give payees Form 592-B. Exemption via Form 590; reduced withholding via Form 587 allocation or an FTB 3952 waiver.Source: 2026 Instructions for Form 592Full detail: California backup and nonresident withholding |
| Where to file | Secure Web Internet File Transfer (SWIFT). Required for 10 or more information returns. Account set up by emailing IRPhelp@ftb.ca.gov. |
| File format for tax year 2026 | IRIS CSV or XML via SWIFT; Pub 1220 legacy onlySee the specifications below. This state accepts or has announced the IRS IRIS XML format; see FIRE to IRIS for how it differs. |
| Annual transmittal or reconciliation | None for 1099s ("FTB does not require the IRS 1096 transmittal form"). Nonresident and backup withholding is reported quarterly on Form 592 with payment voucher 592-V.Due: Form 592: April 15, June 15, September 15, and January 15 of the next yearForm: 2026 Instructions for Form 592 |
| Due dates | 1099-NEC and 1099-MISC (and most 1099s): paper to FTB 2/28, electronic 3/31, recipient copy 1/31. 1099-K (app-based drivers): within 30 days after the IRS due date. Extension: FTB 6274A (30 days; 90 days for 1099-B).Source: FTB: Guide to Information Returns |
| Combined Federal/State (CF/SF) | "If you file using IRS Combined Federal/State Filing Program (CFSF), and amounts reported to IRS and FTB are identical, do not file separately with FTB. IRS will forward the information to FTB, for eligible form types." If state amounts differ, file separately with FTB. The earlier statement that data is forwarded from either FIRE or IRIS is no longer on the page (last updated 10/19/2026).Source: FTB: Information Returns |
| Penalties | R&TC §19183(a): "$130 for failure to file correct information returns" per return. Reduced to $40 if corrected within 30 days, or $80 if corrected by August 1. Annual caps as listed in FTB Pub 1024. Form 592 Schedule of Payees late filing, per payee: $60 (1-30 days), $130 (31 days to 6 months), $340 (more than 6 months), for taxable years beginning on or after January 1, 2026.Source: FTB 1024, Penalty Reference Chart |
How to file, step by step
- Identify 1099s for California residents, part-year residents, or California-source payments ($2,000 or more for NEC/MISC in TY2026).
- If federal and state amounts are identical, file with the IRS through CF/SF. The IRS forwards the data to FTB for eligible form types and no separate FTB filing is needed.
- Otherwise, for 10 or more returns, email IRPhelp@ftb.ca.gov to set up a SWIFT account. With 9 or fewer, you may mail paper to FTB, PO Box 942840, Sacramento CA 94240-6090.
- Produce an IRIS file (Pub 5717 CSV or Pub 5718 XML, without the California A/B/C/K/F fields) and transmit it through SWIFT. Use a Pub 1220 .txt with the California fields only for older tax years, forms IRIS does not support, or software that still produces Pub 1220.
- File by March 31, 2027 (electronic) or February 28, 2027 (paper). No 1096 is required.
- Separately, withhold 7% on nonresident California-source payments over $1,500 and on backup-withholding payees, and remit with Form 592 and 592-V by the quarterly due dates.
File specifications and filing system
- Guidance for reporting information returns (Which IRS Publication Should You Use? / Electronic record layout under IRIS)
- Guidance for reporting information returns (Pub 1220 legacy specifications / California specific requirements)
- Filing system: Secure Web Internet File Transfer (SWIFT). Required for 10 or more information returns. Account set up by emailing IRPhelp@ftb.ca.gov.
State pages checked (7)
- https://www.ftb.ca.gov/file/business/information-returns.html
- https://www.ftb.ca.gov/file/guide-to-information-returns-filed-with-california.html
- https://www.ftb.ca.gov/forms/misc/4227a.html
- https://www.ftb.ca.gov/pay/withholding/backup-withholding.html
- https://www.ftb.ca.gov/forms/2026/2026-592-instructions.html
- https://www.ftb.ca.gov/forms/misc/1017.html
- https://ftb.ca.gov/forms/misc/1024.html
Questions people ask about California
Do I have to file 1099s directly with California?
The CF/SF copy satisfies California whether or not tax was withheld; file directly only if you do not use CF/SF. Any payer filing 1099s for California payees. Payers that e-file with the IRS and elect CF/SF have no separate FTB filing; payers that file on paper or without the CF/SF election file directly with FTB.
Which 1099 forms does California require?
1099s reach the Franchise Tax Board through the IRS Combined Federal/State Filing program. A direct filing is needed only for returns not filed through CF/SF.
When are 1099s due in California?
1099-NEC and 1099-MISC (and most 1099s): paper to FTB 2/28, electronic 3/31, recipient copy 1/31. 1099-K (app-based drivers): within 30 days after the IRS due date. Extension: FTB 6274A (30 days; 90 days for 1099-B).
How do I file 1099s with California?
Identify 1099s for California residents, part-year residents, or California-source payments ($2,000 or more for NEC/MISC in TY2026). If federal and state amounts are identical, file with the IRS through CF/SF. The IRS forwards the data to FTB for eligible form types and no separate FTB filing is needed. Otherwise, for 10 or more returns, email IRPhelp@ftb.ca.gov to set up a SWIFT account. With 9 or fewer, you may mail paper to FTB, PO Box 942840, Sacramento CA 94240-6090. Produce an IRIS file (Pub 5717 CSV or Pub 5718 XML, without the California A/B/C/K/F fields) and transmit it through SWIFT. Use a Pub 1220 .txt with the California fields only for older tax years, forms IRIS does not support, or software that still produces Pub 1220. File by March 31, 2027 (electronic) or February 28, 2027 (paper). No 1096 is required. Separately, withhold 7% on nonresident California-source payments over $1,500 and on backup-withholding payees, and remit with Form 592 and 592-V by the quarterly due dates.
Does California have its own 1099-K threshold?
Federal $20,000 and more than 200 transactions ("retroactive to 2022"). Exception: TPSO payments to app-based drivers have a California threshold of "$600 or more", due within 30 days after the IRS due date.
Does California require withholding on payments to nonresident contractors?
Yes. 7% of California-source payments (including payments to independent contractors) to nonresidents under R&TC §18662. Withholding is optional on the first $1,500 and "must begin as soon as the total payments of California source income for the calendar year exceed $1,500." Report on Form 592 with Form 592-V; give payees Form 592-B. Exemption via Form 590; reduced withholding via Form 587 allocation or an FTB 3952 waiver. See the California backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what California adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in California who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.