California: 1099 State Filing Requirements

Last modified 5/25/2020 5:06:15 AM EST

The State of California mandates filing Form 1099 with the state agency under the following conditions.

California State ID Format:

• 8 digits starting with 3 digits, hyphen 4 digits, and hyphen 1 digit (e.g., 999-9999-9)
• 8 digits (e.g., 99999999)
• 12 digits (e.g., 999999999999)
• 9 digits (e.g., 999999999)

Required 1099 Forms

California also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Filing Criteria and Requirements

Criteria 1: If California state tax is withheld

• Payment Threshold: More than $0

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not required

• Deadline: March 31, 2025

Criteria 2: If no California state tax is withheld

• Payment Threshold:

  • Follows Federal Threshold: For Form 1099 NEC, MISC, K, INT DIV, R, B, G, OID, W-2G

  • More than $600: For Form 1099-K

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not required

• Deadline: March 31, 2025

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.

For more information about California’s 1099 filing requirements, click here.