California: 1099 State Filing Requirements
4.7k views | Last modified 1/4/2024 2:12:09 AM EST | Added by TaxBandits Team

The state of California mandates filing form 1099s if:

• The Recipient is a California resident or a part-year resident.
• The Source of a 1099 transaction was in California.

TaxBandits supports the e-filing of Form 1099 with both the Federal and State of California.

Note: The state does not require a Reconciliation form to be submitted.

What to be filed

All 1099s (TaxBandits supports 1099 MISC, 1099 NEC,1099 INT, 1099 DIV, 1099 B, 1099 R, 1099 K, 1099 G, 1099 OID, W-2G)

Due Date

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.

Penalty

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.

For more information about California 1099 Reporting Requirements, click here.