1099 Forms
Payroll Forms
STOCK OPTIONS
WAGE TAX FORMS
FORM 592-B
Tax Exempt Forms
ACA FORMS
1098 FORMS
1042 FORMS
480 FORMS
Extension Forms
Form 8027
Form 8868
Form 8955-SSA
5498 Forms
Form 2290
STATE FILINGS
STATE Payroll Forms
STATE ONLY FILING
File multiple returns through bulk upload and import data directly via QuickBooks, Xero, etc.
Create, validate, schedule, and deliver forms effortlessly from a single platform.
Manage multiple clients with a single sign-on and reduce operational workload with Tax1099.
Manage W-9, 1099-NEC, and other IRS forms for gig workers with our intuitive platform.
Verify Payees/Merchants with real-time TIN Matching and efile in bulk with our API.
Import and organize your trading data with our real-time data management.
Join Tax1099's affiliate program to offer your network a reliable eFiling solution and earn a generous commission
Developers of tax software and applications
TAX FORM FILING
Data Import & Management
USER & WORKFLOW MANAGEMENT
Validation & Checks
Tax Transcript
PRINT & DELIVERY
COMPLIANCE & security
ADDITIONAL FEATURES
Integrations
Check out our Product Tour for a smooth Tax1099 experience!
Get the help you need from our support team.
Visual guides to help you work with Tax1099
Stay up to date on the latestIRS updates.
Read the real-life success stories of our users.
Explore industry insights & latest updates
The A-Z list for tax-related terms & definitions.
Listen to thought-provoking insights and discussions with experts.
Detailed guides for smarter tax compliance.
Tools
Find out when you must file with California, which 1099 forms to file, important 2027 filing deadlines, and when to use Combined Federal/State Filing or file directly with the state.
Miscellaneous Information
For tax year 2026, California requires reporting when the threshold is $2,000 or more for rents, prizes and awards, medical and health care payments, crop insurance proceeds, gross proceeds paid to attorneys, and cash purchases of fish for resale. But royalties must be reported if they are $10 or more. Federal thresholds may be lower for attorney gross proceeds and fish purchases. Fishing-boat proceeds, backup withholding, direct sales, and other boxes have their own rules.
Nonemployee Compensation
TY 2026 payments must be reported when they hit $2,000 or more in nonemployee compensation or attorney fees. But for federal backup withholding, you must file no matter how small the amount is.
Payment Card and Third-Party Network Transactions
For TY 2026 TPSO payments, filing is required when gross payments exceed $20,000, and there are over 200 transactions. But transactions made via payment cards need reporting at any amount. And California has a separate reporting requirement for app-based drivers at $600 or more.
Broker and Barter Exchange Transactions
You'll have to report sales or redemptions of securities, futures, commodities, and barter-exchange transactions. Filing with California is required for all amounts.
Distributions From Pensions and Retirement Plans
The threshold for reporting distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, and insurance contracts, is $10.
Interest Income
Reporting is required for interest income of $10 or more. But a $600 threshold applies in some cases.
Affordable Care Act Health Coverage
As of now, Tax1099 doesn't support California state filing for Form 1095-B.
Employer-Provided Health Insurance Offer and Coverage
Applicable entities must file Forms 1094-C and 1095-C with the state by March 31, 2027.
Certain Government Payments
You must report refunds from state or local taxes and unemployment compensation when it's $10 or more, and from agricultural payments or taxable grants at $600 or more.
Note:
Most 2026 Form 1099 recipient statements need to go out by February 1, 2027. Form 1099-B and certain 1099-MISC statements should be sent by February 16, 2027. Federal Form 1099-NEC should also be filed with the IRS by February 1, 2027.
There’s a special deadline for California Form 1099-K filings for app-based drivers and the corresponding recipient statements. These are due within 30 days after the applicable IRS due date.
You can complete and eFile applicable federal and California information returns, all in one place.
CA takes part in the IRS CFSF Program. Whenever the federal and California amounts are the same and the form is eligible for CFSF, file with the IRS. Don’t file separately or send a duplicate return directly to FTB by mistake because the IRS forwards the information to California.
You’ll have to file directly with FTB when:
California's general Internal Revenue Code conformity date is January 1, 2025. Since thes OBBBA was signed into law on July 4, 2025, California doesn't automatically align with its tax provisions unless the state separately adopts them.
For 2026 information-return reporting though, California FTB guidance uses the $2,000 threshold to covered Form 1099-NEC and Form 1099-MISC payments.
For Form 1099-K, the standard TPSO threshold is gross payments exceeding $20,000 and over 200 transactions, but California has its own rule on top of that, requiring a 1099-K for app-based drivers who receive $600 or more.
California-specific filing rules still apply. You’ll have to rely on CFSF when federal and California amounts are the same. But if amounts differ, state-only filings are required, or if corrections are California-only, file directly with FTB.
California requires information returns for reportable payments that involve a California resident or part-year resident, or where the transaction is sourced to California. The forms you'll run into most are 1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R, 1099-INT, and 1099-G.
Whenever the recipient is a CA resident or part-year resident, or when the transaction is sourced to CA, you must file directly. If the form qualifies for CFSF and the federal and CA amounts match, the IRS handles forwarding it to FTB for you. So, there's no need for a separate direct filing.
Not if you used the IRS CFSF Filing Program for an eligible form and the federal and CA amounts are the same. But you will need to file directly with FTB for a California-only filing, when CA and federal amounts are not the same or when a California-only correction needs to be made.
Whenever you’re filing directly with FTB, use SWIFT if you have 10 or more information returns. This is unless you have a waiver from the FTB. Paper filing is usually permitted when submitting 9 or fewer returns. For federal eFiling TY 2026 information returns in 2027, use IRIS because FIRE is being decommissioned.
TY 2026 1099-NEC forms have to be filed when nonemployee compensation or attorney fees is $2,000 or more. If there was federal backup withholding, you must file regardless of the payment amount.
CA requires a Form 1099-K for app-based drivers when annual gross payments are $600 or more, irrespective of the number of transactions. This is separate from the standard TPSO threshold of gross payments exceeding $20,000 and more than 200 transactions.
CA doesn't automatically conform to OBBBA's tax provisions. This is because the state's general IRC conformity date is January 1, 2025, while OBBBA was signed into law on July 4, 2025. That said, FTB's 2026 information return guidance uses the federal $2,000 threshold for covered 1099-NEC and 1099-MISC payments, along with the restored 1099-K threshold.
Using easy-to-follow Tax1099 workflows, you can complete and eFile applicable federal and CA information returns quickly, including CFSF and supported state-only filings. All of this can be done from a single platform.
You can eFile your TY 2026 applicable California 1099 and ACA forms accurately using Tax1099 and dodge costly penalties.