We recommend that you file under the Combined Federal/State Filing program if the returns you file are acceptable return types for that program. Prior to submitting your combined file to the IRS, check the file with the 1099 Combined Filer TestWare tool. TestWare is a tool that verifies your file is formatted as a combined file and contains the corresponding state code for California so it can be forwarded to us.
IRS Combined Federal/State Filing
When you are approved by the IRS and use the IRS Combined Federal/State Filing Program you only have to file once with the IRS, and they will forward your California returns to us. The following forms (only) may be filed under this program: 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498. The returns can be original returns or corrections. Call IRS Information Reporting to find out how to qualify at (866) 455-7438 or see the IRS Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically.
If you file your "Combined" file electronically with the IRS, we accept the IRS's extended due date of March 31 for electronically filed 1099s. The due date is not extended for filing 5498s electronically.
Internet, Tape Cartridge, Diskette, and Compact Disk
If you are not participating in the Combined Federal/State Filing program and file 250 or more information returns of one type, you must file directly with us using the Internet, tape cartridge, diskette, or CD. However, we prefer that you use the IRS's Combined Federal/State Filing program (see above). Files must be submitted to us with a completed transmittal form. For Internet filing the transmittal is an electronic form, otherwise use form FTB 3601, Transmittal of Annual 1098, 1099, 5498, and W-2G Information. Media specifications and record layouts generally follow those laid out in the IRS Publication 1220. However, for California differences see FTB 8305, Reporting Requirements for Forms 1098, 1099, 5498, W-2G. Before submitting your combined file to the IRS, check your file with the 1099 Combined Filer TestWare tool.
FTB accepts the following types of media:
- Internet transmissions to our secure site
- IBM 3480/3490 compatible tape cartridges
- Compact Disks (CD's)
- 3 1/2 inch diskettes
Internet filing is fast and easy:
- Access the secure website using your user ID and password
- Complete an electronic transmittal form
- Select your text file from your system and send it
- Receive an immediate confirmation when your file is received
- Access the secure website to view the edit results for your file (results are posted within one week of filing)
Read our Internet filing instructions and use our e-Information Returns application to electronically file your information returns to us.
Paper Returns Filed with the IRS
If you file paper information returns with the IRS, do not send a paper copy to FTB. The IRS will forward the information to us. This works for paper filing only. If you file less than 250 returns electronically, on tape cartridge, diskette, or CD with the IRS, you must also file directly with us.
If you have an exception that requires something different to be reported for federal and state purposes, such as a different dollar amount, please file separately with the IRS and us. We prefer that you file electronically, on tape cartridge, diskette, or CD even if you have fewer than 250 of one type of return. If you must file on a paper return with us, please mail it to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO, CA 94240-6090
Out-of-State Filers
If you file paper returns with the IRS, do not send a paper copy to us. The IRS will forward the information to us, whether you are located in or out of the State of California. See instructions above for Paper Returns Filed with the IRS.