Franchise Tax Board

Information Returns

Important Information

  • You may be required to use Secure Web Internet Filing Transfer (SWIFT) to submit files in 2009. / more+
  • 2008 is the last year we will accept tapes, diskettes, and CDs. / more+
  • We will no longer provide 1099 TestWare and Combined Filer TestWare. / more+
  • Avoid the top 3 filing errors. / more+

What is an Information Return?

An information return is a tax document or statement that contains information required to be reported to federal and state tax authorities. For example, Federal Forms 1098, 1099, 5498, and W-2G are used to report certain business transactions.

1099 or W-2?

Are your workers independent contractors or employees? Should you issue a 1099 or W-2? Learn more on the IRS website. Other IRS resources include IRS Publication 15-A, Employer's Supplemental Tax Guide, Publication 1779, Independent Contractor or Employee, and Form SS-8, Determination of Worker Status.