California 1099 Tax Obligations for Companies

Last Updated:

December 28, 2016

Does California require state 1099 tax filing?

Yes, California requires you to file 1099s to the California Franchise Tax Board.

Does California participate in combined federal and state filing?

Yes, the state does. Learn more about combined state and federal filing. In most cases, if you participated in combined filing for your 1099s, then you do not need to send 1099s to the state Franchise Tax Board, they should already have a copy.

What are the e-filing instructions?

California’s e-filing instructions

Additional filing requirements:

In California, you are required to report any 1099s to the Employment Development Department (EDD). This helps the department looking for parents who are behind on paying child support. Once you pay the independent contractor $600 or more OR enter into a contract for $600 or more, then you have 20 days to report the independent contractor to the EDD.

If you are required to provide backup withholding for a contractor, you’ll also need to report that to the Franchise Tax Board. More info here.

What is the state agency responsible?

State of California Franchise Tax Board

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