TaxBandits Knowledge Base

California: 1099 State Filing Requirements

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

Requirements
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.

Note: The state does not require the submission of a Reconciliation form.

Required 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

Threshold
The State of California follows the federal threshold. You should assess and file a Form 1099 based on each form's applicable federal threshold. The state specifically mandates filing Form 1099-K if the network company acts as a third-party settlement entity and the payee is an app-based driver.

Additional Requirements
No, California doesn’t have any additional filing requirements.

Due Date

• The due date to file Form 1099s with California is March 31.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

Penalties

A penalty of $24 will be imposed for each failure to report by the due date. However, no penalty will be charged if the failure is due to a reasonable cause. If the failure is intentional, a penalty of $490 may be imposed.

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