California: 1099 State Filing Requirements

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: 

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.

 

 

Was this helpful? Yes No

Need more help?

Get in touch with our dedicated support team Contact Us

Need More Help