California 1099 Filing Requirements
for 2023
The State of California Mandates
1099 Filing!
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California State Filing
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California 1099 Reporting Requirements for 2023
The State of California mandates filing Form 1099 with the state agency under the
following conditions:
| Scenario | If there is any California State Tax Withholding | If there is no California State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | Follows Federal Threshold* |
| Due Date | March 31 | March 31 |
| Filing Method | Direct State Filing | Direct State Filing |
| Additional Forms | Not Required | Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
Note: 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.
The State of CA requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-OID, 1099-G, and W-2G)
- Form W-2 - Wages and Tax Statement. Learn more about California W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.
Frequently Asked Questions
Does California require 1099 filing?
Yes, California does require 1099 filing. California Department of Revenue mandates directly filing Form 1099 with the state regardless of the state tax withholding under the following conditions:
- If the recipient is a California resident or part-year resident.
- Received payment as part of a 1099 transaction in California.
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 | $20,000 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
What types of 1099 forms does California require?
CA requires the filing of the following 1099 forms
Does California have any additional requirements when you file 1099 forms?
No, California doesn’t have any additional filing requirements.
When is California 1099 due for 2023 tax year?
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 to 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.
Where do I mail California 1099 forms?
Mail your Form 1099 to the following address:
PO BOX 942840, Sacramento,
CA 94240-6090.
For more information, please visit the State website: https://www.ftb.ca.gov/
