California Corner: Filing 1099s with the Franchise Tax Board (FTB)
If you file Forms 1099 via paper or file electronically with the IRS following the IRS Combined Federal/State Filing Program (CFSF) guidelines as outlined in IRS Publication 1220, and the amounts you are reporting to the IRS and FTB are the same, you do not need to file anything separate with FTB—the information will be forwarded to FTB from the IRS. IRS Publication 1220 also lists which forms are included in the CFSF.
If you have an exception that requires you to report something different for federal and state purposes, such as a different dollar amount, file separate returns with the IRS and FTB.
Generally, information reporters who submit 249 or fewer information returns to FTB may file via paper. FTB does not require the IRS 1096 transmittal form. However, regardless of the number of 1099’s, CA e-filing is mandatory if you e-filed your 1099s to the IRS.
Information reporters who must file electronically use Secure Web Internet File Transfer (SWIFT). Information reporters may submit files on behalf of multiple entities with one SWIFT account.
To set up a SWIFT account, send the following information to IRPhelp@ftb.ca.gov.
- Business Name*
- Business Address*
- Business FEIN*
- Primary Business Contact Information* (First and last name*, Email*, Phone number*)
- Back Up Business Contact Information (First and last name, Email, Phone number)
- Primary Technical Contact Information (First and last name, Email, Phone number)
- Back Up Technical Contact Information (First and last name, Email, Phone number)
* Required information
Expect a response within 24 – 48 hours.
For detailed information on information returns for California, please see Guide to Information Returns Filed With California.