Where to send clients’ "state copy" of an Information Return? March 2019 Tax News

It is filing season and your clients may be asking you where to send the “state copy” of an information return, such as a W-2 for an employee and a 1099 to other payees. If your client filed paper returns with IRS, they do not need to send a paper copy to us. IRS will forward the information to us, whether they are located in or out of California. However, if your client has an exception that requires them to report something different for federal and state purposes, such as a different dollar amount, they will need to file separate returns with IRS and us.

Any person, including a corporation, partnership, individual, estate, or trust that makes reportable transactions during a calendar year, must file the appropriate information returns (such as Wage and Tax Statement (Form W-2) or a Form 1099) to report those transactions with IRS and us. Generally, our reporting requirements are the same as IRS reporting requirements. See A Guide to Information Returns on the IRS website for a list of all the required returns and what to report.

Payers are required to furnish each employee a completed Form W-2, and each other payee a completed Form 1099 by January 31. The due date to file electronically with us is March 31.

Your client will only have to file once if they use the IRS Combined Federal/State Filing Program. IRS will send us original and corrected California information returns filed electronically. Only the following forms may be filed under this program:

  • Form 1099-DIV Dividends and Distributions
  • Form 1099-G Certain Government Payments
  • Form 1099-INT Interest Income
  • Form 1099-MISC Miscellaneous Income
  • Form 1099-OID Original Issue Discount
  • Form 1099-PATR Taxable Distributions Received From Cooperatives
  • Form 1099-R Distributions From Pensions, Annuities, Retirement
  • Form 5498 IRA Contribution Information
  • Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Apply for the IRS Combined Federal/State Filing Program, see Specifications for Electronic Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G (IRS Publication 1220) or call IRS Information Reporting at 866.455.7438.

We accept the IRS extended due date of March 31 for electronically-filed Forms 1099, 1098, and W-2G.

While we encourage payers to file electronically, they may file up to 249 paper returns. If they file 250 or more returns, they must file electronically. Mail paper returns to:

FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO, CA 94240-6090

Email IRPhelp@ftb.ca.gov if you have questions or comments