Skip to Main Content
State of California Franchise Tax Board

Who Must File

Any person, including a corporation, partnership, individual, estate, or trust that makes reportable transactions during a calendar year, must file the appropriate information returns to report those transactions with Internal Revenue Service (IRS) and Franchise Tax Board (FTB). 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.

Note: You are not required to file the following types of information returns with FTB:

  • Form 1099-CAP
  • Form 1099-H
  • Form 1099-SA
  • Form 5498-SA

We accept the above returns only if they are included in the same media file with required information returns. Do not submit media files that contain only these returns to us.

Email if you have questions or comments.

Chat with an FTB Representative