Information returns Payer

Overview

If you made a payment as part of your trade or business, including a corporation, partnership, individual, estate, and trust, who makes reportable transactions during the calendar year, you may be required to file an information return.

Information returns report transaction made during the calendar year to the IRS, sometimes us, and the recipient.

You will need to supply a copy of the information return you file to the recipient. They will use their copy to file their taxes. For example, you may file one or more of the following information returns to report a transaction:

  • Form W-2, for employee wages (Employers do not file form W-2 with FTB)
  • Form 1099-MISC, independent contractor wages
  • Form 1095, health coverage
  • Form W-2G, gambling income

Visit IRS’s A Guide to Information Returns for more information.

Filing requirements

You need to file an information return with us if:

When to file

You must file your information returns and recipient copies by specified due dates. The tables below provide the due dates for filing information returns to us and to the recipient.

If any date shown falls on a weekend or holiday, the due date is the next business day.

Information return (payer or transmitter) due to FTB
Due date Information return
February 28 Paper filing
March 31 IRS Forms 1098, 1099, and W-2G submitted through the Internet
May 31 IRS Form 5498 sent through the Internet
Non-employee compensation information return
Due date Information return
January 31 IRS Form 1099-MISC
Information return due to recipient
Due date Information return
January 31 All IRS Forms 1098, 1099, W-2G; IRS 5498 for fair market value of the participant's account or any required minimum distribution
April 30 IRS Form 5498-ESA, Coverdell ESA Contribution Information
May 31 IRS Form 5498 for contributions

Extension to file

You can request an extension to file by submitting Request for Extension to File Information Returns (FTB 6274A).

You do not need to request an extension to file with us if you file electronically under the IRS Combined Federal/State Filing Program.

1099-B filers

We allow extensions on filing 1099-B records up to 90 days. In the “Briefly explain your need for an extension” section, specify that you are filing 1099-B records, and how long an extension you are requesting (no more than 90 days).

Waiver from filing

You can request to not file information returns electronically. File Request for Waiver from Filing Information Returns (FTB 6274).

How to file

We follow the same record layout as IRS with a few exceptions. To prepare your information return, refer to the record layout specifications in IRS Publication 1220, Specifications for Filing Form 1098, 1099, 5498, and W2-G Electronically.

More than 250 information returns

Information reporters who submit 250 or more information returns must use one of the following electronic methods to file:

Contact us for more than 250 returns to set up a SWIFT account.

Phone
(916) 845-6304
Weekdays, 7 AM to 4:30 PM
IRPhelp@ftb.ca.gov

Less than 250 information returns

Information reporters who submit 249 or less information returns, are not required to file electronically, but you can through:

  • Secure Web Internet File Transfer (SWIFT)
  • IRS Combined Federal/State Filing Program
    • Your information will be forwarded to us from the IRS
  • Paper
    • 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.

    Mail
    Franchise Tax Board
    PO Box 942840
    Sacramento, CA 94240-6090

Top electronic filing errors

  1. Combined file indicated. “A” record
    • Entry field needs to be left blank. This is only for IRS Combined Federal/State filers
  2. Non-California records indicator. “B” record
    • If you are a combined Federal/State filer, you do not send your file to California. IRS forwards your file to us as part of the program agreement
  3. IRS Combined Federal/State code indicated. “B” record
    • If you are a combined Federal/State filer, you do not send your file to California. IRS forwards your file to us as part of the program agreement

Consult a qualified tax professional for advice.