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When to File

Returns with FTB:

Return Types Reporting Method Due Date Recipient Copy Due
1098, 1099, and W-2G Electronic March 31* January 31
Paper February 28 January 31
1099-MISC with non-employee compensation reported in Box 7 Electronic January 31 January 31
Paper January 31 January 31
5498 Electronic May 31 July 1

Instructions for Paper Filing

If you file paper returns with IRS, do not send a paper copy to us. IRS will forward the information to us, whether you are located in or out of the State of California.

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 us.

While we encourage you to file electronically, you may file up to 249 paper returns by the due date of February 28*. If you file 250 or more returns, you must file electronically. If you must file on a paper return with us, mail it to:

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

Recipient Statements to Taxpayers:

Return Types Due Date
All Forms 1098, 1099, W-2G, and Forms 5498 for fair market value of the participant’s account or any required minimum distribution. January 31
5498-ESA April 30
5498 for contributions May 31

If a due date falls on a weekend or holiday, the due date is the next business day. You do not need to request an extension to file with us if you file electronically under the Federal/State Combined Filing program. We accept IRS’s extended due date of March 31 for electronically filed Forms 1099, 1098, and W-2G. IRS has not extended the due date for filing Form 5498 electronically.

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

* Information Returns filed after the due date may be subject to a penalty of $100 (per return) for failing to file or correctly file (timely, correct amount, invalid method of filing, etc.) Information Returns under Revenue and Taxation Code 19183. Failing to file or file correctly could also impact your corporate return.

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