Tax1099 is accepting IRS Forms (1099, 1095 and W-2) for the 2023 Tax Year. Start eFile Now

California 1099 State Filing Requirements

California 1099 Filing Requirements 2023

  • Understand your state filing requirements
  • California 1099 Due Date
  • California State ACA 1095 Filing Deadlines
  • California 1099 filing methods
  • California State Mailing Address

California State 1099 Filing Requirements

The California Department of Revenue requires the following 1099 forms:

Other IRS Forms Required by the State of California:

You may be required to file California state ACA Form- 1095. Tax1099 offers this form through the platform for $4.99.

DEADLINE TO FILE CALIFORNIA FILING TAXES:

California Form 1099 Filing Deadline-31st March

California State 1095 Filing Deadline

  • Recipient Copy Distribution- 31st January
  • Filing with California- 31st March

What Type of 1099 Forms Does California Require?



Scenario 1 Scenario 2 Scenario 3 Scenario 4
Form Name No California state taxes withheld, payments do not exceed federal threshold. No California state taxes withheld, payments made exceed federal threshold. There were California state taxes withheld or if the amount exceeds federal threshold. Mandatory Filing.
1099-MISC No filing required Filing Method : CFSF - NA
Pricing : Free - NA
1099-NEC No filing required Filing Method : CFSF - NA
Pricing : Free - NA
1099-K No filing required Filing Method : CFSF - NA
Pricing : Free - NA
1099-B No filing required Filing Method : CFSF - NA
Pricing : Free - NA
1099-R No filing required Filing Method : CFSF - NA
Pricing : Free - NA
W-2 - - - NA
- - NA

1. When do I need to file a 1099 in California?

You need to file a 1099 in California if the recipient of the income is a California resident or part-year resident, or if the source of the income reported on the 1099 form was within California.

2. Are there any additional filing requirements for 1099 forms in California?

No, California does not impose any additional filing requirements when you submit 1099 forms.

3. What are the electronic filing requirements for 1099 forms in California?

California mandates electronic filing for 1099 forms when you have 250 or more forms to file.

4. Is filing a 1095 form required in California?

Yes, in California, employers and certain entities that provide Minimum Essential Coverage (MEC) to California residents must submit a 1095 form to the state and provide a copy of the form to the respective recipient.

5. What are the penalties for not filing 1099 forms on time in California?

In California, you may face penalties for late or non-filing of 1099 forms. The penalties include a $24 fee for each late filing, with exceptions for reasonable causes, and a potential $490 penalty for intentional non-filing.

6. Which types of 1095 forms are necessary to file in California?

California requires the filing of two types of 1095 forms:

  • Form 1095-B - Health Coverage
  • Form 1095-C - Employer-Provided Health Insurance Offer and Coverage

7. Are there any additional requirements in California when filing ACA forms?

California has additional requirements when filing ACA forms. In addition to the 1095 forms, you are required to file a transmittal Form 1094.

  • Form 1094-B
  • Form 1094-C

8. When are the California 1095 forms due?

The deadlines for California 1095 forms:

  • Distribute recipient copies of Form 1095-B/C- January 31.
  • Submit Form 1095-B/C to the State of California- March 31

9. When is the deadline to file Form 1099 with California?

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

10. Where should I mail California ACA forms?

If you opt for paper filing of ACA forms in California, you can mail them to:

HEALTH CARE MANDATE

FRANCHISE TAX BOARD

PO BOX- 2288

Sign up for your free Tax1099 account!