Guidance for reporting information returns
Overview
If you made a reportable payment as part of your trade or business, including a government entity, corporation, partnership, individual, estate, and trust during the calendar year, you may be required to file an information return with the Franchise Tax Board (FTB), in addition to filing with the IRS and providing a copy to the recipient. Recipients use their copy to file their taxes.
What’s new this year
The IRS continues transitioning information return filing to their new Information Returns Intake System (IRIS). IRIS uses two IRS publications:
- Publication 5717 – Taxpayer Portal specifications (CSV format; typically small, document‑style uploads)
- Publication 5718 – A2A (Application‑to‑Application) electronic filing specifications for larger or automated file submissions (XML format, API)
FTB is aligning with IRS IRIS standards. Most taxpayers should now follow Pub 5717 or Pub 5718, depending on their filing method.
Publication 1220 remains available for older tax years and IRS forms not yet supported by IRIS (for tax year 2025 and prior).
Filing requirements
You need to file an information return with FTB if either of the following applies:
- The recipient is a California resident or part-year resident.
- The source of an information return transaction was in California.
For a complete list of forms required to be filed with FTB along with their due dates, see Guide to Information Returns Filed with California .
For questions about independent contractors and employer guidelines, visit Employers (EDD).
For withholding on residents, visit, Withholding.
For withholding on non-residents, visit Withholding on nonresidents.
Which IRS Publication Should You Use?
Pub 5717 (IRIS Taxpayer Portal – CSV uploads)
Use Pub 5717 if you submit small files or choose the IRS Taxpayer Portal upload method. This is intended for straightforward and previously paper style filings.
Pub 5718 (IRIS A2A – automated electronic filing)
Use Pub 5718 if your organization files electronically through system to system (API) connections in XML format.
NOTE: FTB will be able to accept IRIS A2A files in XML or CSV formats. FTB can ingest the same IRIS structured data you submit to IRS.
Pub 1220 (Legacy specifications)
Use Pub 1220 only when:
- Filing for older tax years
- Filing forms not yet supported by IRIS
- Your system or software provider still produces Pub 1220 format files
If you file using IRS Combined Federal/State Filing Program (CFSF), and amounts reported to IRS and FTB are identical, do not file separately with FTB. IRS will forward the information to FTB, for eligible form types.
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 FTB. See ‘Income allocation’ below.
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.
How to file
Paper filing
Information reporters who submit nine (9) or fewer information returns may file via paper to the following address:
Franchise Tax Board
PO Box 942840
Sacramento, CA 94240-6090
FTB does not require the IRS 1096 transmittal form.
Electronic filing
Information reporters who submit ten (10) or more information returns must file electronically using Secure Web Internet File Transfer (SWIFT). Information reporters may submit files on behalf of multiple entities with one SWIFT account.
To set up a SWIFT account, send the following information to IRPhelp@ftb.ca.gov.
- Business Name*
- Business Address*
- Business FEIN*
- Primary Business Contact Information* (First and last name*, Email*, Phone number*)
- Back Up Business Contact Information (First and last name, Email, Phone number)
- Primary Technical Contact Information* (First and last name*, Email*, Phone number*)
- Back Up Technical Contact Information (First and last name, Email, Phone number)
* Required information
Expect a response within 24 – 48 hours.
Electronic record layout
To prepare an information return, visit General Instructions for Certain Information Returns(external link) for detailed instructions. Visit IRS's A Guide to Information Returns(external link) for more information. FTB does not require the IRS 1096 transmittal form.
Electronic Record Layout Before IRIS Transition Completion
If you are still filing via Pub 1220 specifications, FTB accepts fixed length .txt files or .zip files containing .txt. PDF formatted files will not be accepted.
Electronic Record Layout Under IRIS (Pub 5717 / Pub 5718)
Taxpayers filing via IRIS should follow all layout, validation, and record structure rules described in:
- IRS Pub 5717 (Portal CSV formats)
- IRS Pub 5718 (A2A formats: XML)
FTB can process files submitted in these formats as long as they match IRS IRIS specifications.
Follow these steps to submit Information Return data through SWIFT:
- Prepare the information returns as you normally would.
- Produce the information return in the specified file format as listed in IRS Pub 5717 (Taxpayer Portal CSV format); IRS Pub 5718 (A2A XML format) or IRS Publication 1220 (TXT format). Note: PDF files converted to .txt format will not be processed.
- Transmit the file to FTB via SWIFT.
Retrieve your receipt via email, which confirms we have received the file.
California specific requirements
FTB generally accepts the same information and format submitted to IRS. However, prior years’ guidance included supplemental California fields when using Pub 1220 (such as surname indicators and CA return indicators).
Submit the same data that you would submit to IRS unless there are specific non-conformity items or as specified in the information return/form instructions. For non‑conformity items, consult Publication 1001. See: California Conformity to Federal Law.
If you are filing using IRS Publication 1220 (fixed length TXT format)
The California specific supplemental fields listed below apply only to filers who are submitting information returns using the legacy IRS Pub 1220 specifications. These fields (A, B, C, K, and F record types) do not apply to IRIS filings under Pub 5717 (CSV) or Pub 5718 (XML).
FTB accepts Pub 1220 format files only for older tax years or for IRS forms not yet supported by IRIS. If you are filing using IRIS (Pub 5717 or Pub 5718), do not use A/B/C/K/F records, and follow all IRS IRIS layout and validation rules.
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 CF/SF. |
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 the IRS on its CF/SF 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.
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.
Follow the IRS correction guidance in the applicable publication (Pub 5717, Pub 5718, or Pub 1220 depending on your file type).
Visit General Instructions for Certain Information Returns for detailed instructions.
Waiver not to file electronically
You can request not to file information returns electronically.
File Request for Waiver from Filing Information Returns (FTB 6274).
Extension to file
You can request an extension to file by submitting Request for Extension to File Information Returns (FTB 6274A). We allow a 30-day extension for forms 1098, 1099, 5498, and W-2G. We allow a 90-day extension for form 1099-B.
Contact information
- IRP HELP
For technical support for e-filing of information returns via SWIFT - BOND INT SWIFT
For questions about federal tax-exempt bond interest