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State of California Franchise Tax Board

Information Returns

Important Information

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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.

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