California 1099 Filing Requirements

Tax year 2026 · CA · Last verified April 26, 2026

CF/SF Participation

Participates in CF/SF

Direct Filing Portal

Secure Web Internet File Transfer (SWIFT) - https://www.ftb.ca.gov/help/swift/index.html

Registration

Required

Direct filers must request a SWIFT account by emailing [email protected] with business name, address, FEIN, and primary/technical contact info. FTB responds within 24-48 hours. One SWIFT account may transmit on behalf of multiple entities.

E-file Threshold

10+ forms

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	Federal e-file deadline	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	Federal e-file deadline	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	Federal e-file deadline	View detail →

General notes

California participates in the IRS Combined Federal/State Filing (CF/SF) Program. If you e-file 1099s with the IRS following IRS Publication 1220 and the amounts you report federally and to California are identical, you do not need to file separately with the Franchise Tax Board (FTB) - the IRS forwards the data via FIRE or IRIS. Direct filers (and any payer with a state-only difference) submit fixed-length .txt files via FTB's SWIFT system. The general 1099 due date with FTB is March 31 for electronic filings (February 28 on paper); FTB allows a 30-day extension via Form FTB 6274A.

Penalties

California assesses a per-return penalty under R&TC 19183 for failure to file correct information returns. Per FTB Pub. 1024 (revised 1/2026): $130 per failure (max $2,010,000/year), reduced to $40 if corrected within 30 days, or $80 if corrected on or before August 1. Higher penalties apply for intentional disregard. Reasonable-cause defense available.