1099-NEC Filing Guidelines Update February 2022 Tax News

1099-NEC Filing Tax Year 2021

For tax year 2021, the 1099-NEC is included in the IRS Combined Federal/State Filing (CF/SF) Program.

If you file the 1099-NEC electronically or via paper with the IRS, according to the CF/SF guidelines outlined in IRS Pub 1220 you do not need to submit 1099-NEC separately to FTB.

However, if you have an exception that requires you to report something different for federal and state purposes, such as a different dollar amount, file separate returns with IRS and FTB.

For more information: Guidance for issuing and reporting information returns.