Help with information returns

California supplemental fields

We only accept .txt files and .zip files of the .txt format.

We follow the same record layout as IRS with a few exceptions. To prepare your information return, refer to the record layout specifications in Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 5498, and W2-G (IRS Publication 1220). Listed below are California supplemental fields that are different from IRS.

Payer "A" Record

Field title Locations Document type Description/remarks
Surname Indicator Position 46 ALL Enter the letter “L” if the payers’ last names are reported first in the Payee “B” Record First Payee Name Line; e.g., Smith, John J. otherwise, enter a blank.

Note: If the corresponding Payee “B” Records contain valid Name Controls, i.e., the first four positions of the payee last name, this field may be left blank. Otherwise, code this field the way the names of individual payees are reported, even if the returns are a mixture of individuals and businesses. If only businesses are reported then code this field blank.

Payee "B" Record

Field title Locations Document type Description/remarks
Non-California Return Indicator Position 432 ALL If payee is not reportable to California, i.e., payee does not have a California filing requirement; enter an uppercase letter “X.” Otherwise, enter a blank.

Note: This field was established to allow preparers to file a copy of their federal returns with California, but to designate selected returns not to be read by California’s programs. This field must not be used for reporting W-2G’s (gambling winnings) to California or for submitting any returns through the Combined Federal/State Filing Program.

End of Payer "C" Record

Field title Locations Document type Description/remarks
Control Total State Income Tax Withheld Positions 707-724 ALL APPLICABLE Enter the accumulated totals for state income tax withheld in the associated Payee “B” records.

State Totals "K" Record

This record is only supplied to IRS on its Combined Federal/State Filing Program file. Omit it when filing directly with California.

End of Transmission "F" Record

This record is optional on California’s file. If used, format it to federal specifications. An “F” Record should only be used once as the last record on the entire file.

Electronic filing of information returns

You must use SWIFT to submit files if you submit more than 250 Information Returns electronically.

Submit your data through SWIFT

Follow these steps to submit Information Return data through SWIFT:

  • Prepare your information returns as you normally would.
  • Provide the recipients with a copy of their Information Return.
  • Convert the information return as a fixed length text file format (.txt or .zip of a .txt file) as listed in IRS Publication 1220; please work with your software provider if needed.
  • Transmit the file to us via SWIFT.
  • Retrieve your receipt via email which tells you we received the file.

Corrected returns

A corrected return is an information return submitted to correct an original return that contained erroneous information.

If you omitted a return from the original file, do not mark it as a correction; submit it as an original return.

When submitting corrections, do not send your entire file again. Only send the information returns to be corrected. Visit IRS Publication 1220 and General Instructions for Certain Information Returns for detailed instructions.

IRS Combined Federal/State Filing

If you use the IRS Combined Federal/State Filing Program, you only have to file once. IRS will forward your California returns to us. Only the following forms may be filed under this program:

  • 1099-B
  • 1099-DIV
  • 1099-G
  • 1099-INT
  • 1099-K
  • 1099-MISC
  • 1099-NEC
  • 1099-OID
  • 1099-PATR
  • 1099-R
  • 5498

You are still responsible to file the following returns with us:

  • 1098
  • 1098-E
  • 1098-T
  • 1099-A
  • 1099-C
  • 1099-LTC
  • 1099-Q
  • 1099-S
  • 5498-ESA
  • 8300 (IRS/FinCEN form)
  • W2-G

If you filed paper information returns with the Internal Revenue Service (IRS), do not send a paper copy to FTB. The IRS will forward the 1099 information to us for both in-state and out-of-state filers.

If you need to report different information for federal/state

If you have an exception that requires you to report something differently for federal and state purposes, such as a different dollar amount, file separately with the IRS and us.

Income allocation

Use Nonresident Withholding Allocation Worksheet (Form 587), to determine if withholding is required and the amount of California source income subject to withholding.

Visit Instructions for Form 587 for more information.

For examples of withholding methods, visit Resident and Nonresident Withholding Guidelines (FTB 1017) for more information.

Questions about federal tax-exempt bond interest

BONDINTSWIFT@ftb.ca.gov

Questions about Resident and Nonresident Withholding

Phone
(888) 792-4900

Contacts for information returns

Internal Revenue Service (IRS)

For questions about information reporting including the Federal/State Combined Filing Program.

Website
irs.gov
Phone
(866) 455-7438
MCCIRP@irs.gov

To get federal information reporting forms, contact Tax Forms.

Phone
(800) 829-3676

Employment Development Department (EDD)

For questions about independent contractors and employer guidelines.

Website
edd.ca.gov
Phone
(888) 745-3886