FTB 4227 A Publication Guide to Information Returns Filed With California Revised: 12/2006

If you are located in California and filing Form 1098, 1099, 5498, and W-2G paper information returns with the IRS, you do not need to send a paper copy to the state.

California filing forms

Form Title What to Report Amounts to Report To State To Recipient
1098 Mortgage Interest Statement Mortgage interest (including certain points) you received in the course of your trade or business from individuals and reimbursements of overpaid interest. $600 or more 2/28 (To payer, borrower)
1/31
1098C Contributions of Motor Vehicles, Boats, and Airplanes Contributions of qualified vehicles. Claimed value more than $500 2/28 Contemporaneous written acknowledgment to donor within 30 days
1098-E Student Loan Interest Statement Student loan interest received in the course of your trade or business. $600 or more 2/28 1/31
1098-T Tuition Statement Qualified tuition and related expenses. See form instructions 2/28 1/31
1099-A Acquisition or Abandonment of Secured Property Information about the acquisition or abandonment of property that is security for a debt for which you are the lender. All amounts 2/28 (To borrower)
1/31
1099-B Proceeds From Broker and Barter Exchange Transactions Sales or redemptions of securities, futures transactions, commodities, and barter exchange transactions. All amounts 2/28 1/31
1099-C Cancellation of Debt Cancellation of a debt owed to a financial institution, the Federal Government, a credit union, RTC, FDIC, NCUA, a military department, the US Postal Service, or the Postal Rate Commission. $600 or more 2/28 1/31
1099-DIV Dividends and Distributions Distributions, such as dividends, capital gain distributions, or nontaxable distributions that were paid on stock, and distributions in liquidation. $10 or more, except $600 or more for liquidations 2/28 1/31
1099-G Certain Government Payments Unemployment compensation, state and local income tax refunds, agricultural payments, and taxable grants. $10 or more for tax refunds and unemployment; $600 or more for all others 2/28 1/31
1099-INT Interest Income Interest income not including interest on an IRA. $10 or more ($600 or more in some cases) 2/28 1/31
1099-LTC Long-Term Care and Accelerated Death Benefits Payments under a long-term care insurance contract and accelerated death benefits paid under a life insurance contract or by a viatical settlement provider. All amounts 2/28 (To insured and policy holder)
1/31
1099-MISC Miscellaneous Income

(Also, use this form to report the occurrence of direct sales of $5,000 or more of consumer goods for resale.)

Rent or royalty payments; prizes and awards that are not for services, such as winnings from TV or radio shows. $600 or more, $10 or more for royalties. 2/28 1/31
Payments to crew members by owners or operators of fishing boats. Report payments of proceeds from sale of catch. All amounts 2/28 1/31
Payments to a physician, physicians corporation, or other supplier of health/medical services. Issued mainly by medical assistance programs or health and accident insurance plans. $600 or more 2/28 1/31
Gross proceeds paid to attorneys. All amounts 2/28 1/31
Payments for services performed for a trade or business by people not treated as its employees. Example: fees to subcontractors or directors, expenses incurred for use of an entertainment facility treated as compensation to a nonemployee, and golden parachute payments. $600 or more 2/28 1/31
Substitute dividend and tax-exempt interest payments reportable by brokers. $10 or more 2/28 1/31
Crop insurance proceeds. $600 or more 2/28 1/31
Fish purchases paid in cash for resale. $600 or more 2/28 1/31
Section 409A deferrals and 409A income. $600 or more 2/28 1/31
1099-OID Original Issue Discount Original issue discount. $10 or more 2/28 1/31
1099-PATR Taxable Distributions Received From Cooperatives Distributions from Cooperatives to their patrons. $10 or more 2/28 1/31
1099Q Payments From Qualified Education Programs (Under Sections 529 and 530) Earnings from a qualified tuition program. All amounts 2/28 1/31
1099-R Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA’s, Insurance Contracts, etc. Distributions from retirement or profit-sharing plans, IRA’s, SEP’s, or insurance contracts. All amounts 2/28 1/31
1099-S Proceeds From Real Estate Transactions Gross proceeds from the sale or exchange of real estate. Generally, $600 or more 2/28 1/31
5498 Individual Retirement Arrangement (IRA) Information Contributions (including rollover contributions) to an IRA, and the value of an IRA or simplified employee pension (SEP) account. All amounts 5/31 (To payer)
1/31
5498-ESA Coverdell ESA Contribution Information Contributions (including rollover contributions) to a Coverdell ESA. All amounts May 31 April 30
8300 (IRS/FinCEN form) Report of Cash Payments Over $10,000 Received in a Trade or Business Payments in cash or foreign currency received in one transaction, or two or more related transactions, in the course of a trade or business.
Does not apply to banks and financial institutions filing Form 4789, and casinos that are required to report such transactions on Form 8362, Currency Transaction Report by Casinos, or generally, to transactions outside the United States.
Over $10,000 Within 15 days after date of transaction (To payer)
1/31
W-2G Certain Gambling Winnings Gambling winnings from horse racing, dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, and wagering pools. $600 or more 2/28 1/31