FTB 4227 A Publication Guide to Information Returns Filed With California Revised: 01/31/2022
In general, if you are located in California and filing Form 1098, 1099, 5498, and W-2G paper information returns with the Internal Revenue Service (IRS), you do not need to send a paper copy to the state. However, 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 the Franchise Tax Board (FTB).
California filing forms
|Form||Title||What to Report||Amounts to Report||To State(paper filing)||To State(electronic filing)||To Recipient|
|1098||Mortgage Interest Statement||Mortgage interest (including certain points) you received in the course of your trade or business from individuals.||$600 or more||2/28||3/31||(To payer, borrower)
|1098C||Contributions of Motor Vehicles, Boats, and Airplanes||Contributions of qualified vehicles.||Claimed value more than $500||2/28||3/31||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||3/31||1/31|
|1098-T||Tuition Statement||Qualified tuition and related expenses.||See form instructions||2/28||3/31||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||3/31||(To borrower)
|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||3/31||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||3/31||1/31|
|1099-DIV||Dividends and Distributions||Distributions, such as dividends, capital gain distributions, or exempt interest dividends distributions that were paid on stock, and distributions in liquidation.||$10 or more, except $600 or more for liquidations||2/28||3/31||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||3/31||1/31|
|1099-K||Payment card and third party network transactions||From payment card transactions (e.g., debit, credit, or stored-value cards)||All amounts||2/28||3/31||1/31|
|In settlement of third party payment network transactions above the minimum reporting thresholds of:
||Annual gross payments exceed $20,000 and more than 200 transactions in a calendar year.||2/28||3/31||1/31|
|If a network company is acting as a third-party settlement organization and the payee is an app-based driver, in settlement of third-party payment network transactions that meet the reporting threshold of:
Annual gross payments of $600 or more.
|Annual gross payments of $600 or more.||Within 30 days following the date such an information return would be due to Internal Revenue Service||Within 30 days following the date such an information return would be due to Internal Revenue Service||Within 30 days following the date such an information return would be due to Internal Revenue Service|
|1099-INT||Interest Income||Interest income not including interest on an IRA.||$10 or more ($600 or more in some cases)||2/28||3/31||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||3/31||(To insured and policy holder)
(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||3/31||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||3/31||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||3/31||1/31|
|Gross proceeds paid to attorneys.||All amounts||2/28||3/31||1/31|
|Excess golden parachute payments.||All amounts||2/28||3/31||1/31|
|Substitute dividend and tax-exempt interest payments reportable by brokers.||$10 or more||2/28||3/31||1/31|
|Crop insurance proceeds.||$600 or more||2/28||3/31||1/31|
|Section 409A deferrals and 409A income.||$600 or more||2/28||3/31||1/31|
|Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish.||$600 or more||2/28||3/31||1/31|
|1099-NEC||Nonemployee Compensation||Nonemployee compensation||$600 or more||2/28||3/31||1/31|
|Payments to an attorney||$600 or more||2/28||3/31||1/31|
|1099-OID||Original Issue Discount||Original issue discount.||$10 or more||2/28||3/31||1/31|
|1099-PATR||Taxable Distributions Received From Cooperatives||Distributions from Cooperatives to their patrons.||$10 or more||2/28||3/31||1/31|
|1099Q||Payments From Qualified Education Programs (Under Sections 529 and 530)||Earnings from a qualified tuition program and from Coverdell education savings accounts.||All amounts||2/28||3/31||1/31|
|1099-QA||Distributions from ABLE Accounts||Gross distributions from an ABLE account, and earnings from the gross distributions.||All amounts||2/28||3/31||1/31|
|1099-R||Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA’s, Insurance Contracts, etc.||Profit-sharing or retirement plans, any individual retirement arrangements (IRAs), annuities, pensions, insurance contracts, survivor income benefit plans, permanent and total disability payments under life insurance contracts, charitable gift annuities, etc.||$10 or more||2/28||2/31||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||3/31||2/15|
|3921||Exercise of an Incentive Stock Option Under Section 422(b)||Transfer or stock to any person pursuant to that person’s exercise of an incentive stock option described in IRC section 422(b).||All amounts||2/28||3/31||1/31|
|3922||Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)||Transfer of the legal title of a share of stock acquired by an employee pursuant to the employee’s exercise of an option granted under an employee stock purchase plan and described in IRC section 423 (c).||Where the exercise price is less than 100% of the value of the stock on the date of grant, of is not fixed of determinable on the date of the grant).||2/28||3/31||1/31|
|5498||IRA Contribution Information||Contributions (including rollover contributions) to an IRA, and the value of an IRA or simplified employee pension (SEP) account.||All amounts||5/31||5/31||1/31 for required distributions and fair market value of account.
5/31 for contributions.
|5498-ESA||Coverdell ESA Contribution Information||Contributions (including rollover contributions) to a Coverdell ESA.||All amounts||5/31||5/31||(To beneficiary) 4/30|
|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)
|W-2G||Certain Gambling Winnings||Gambling winnings from horse racing, dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, and wagering pools.||$1,200 or more in gambling winnings from bingo or slot machine; $1,500 or more in winnings from keno; More than $5,000 in winnings from a poker tournament; $600 or more in gambling winnings (not from bingo, keno, slot machines, and poker tournaments) and the payout is at least 300 times the wager; Gambling winnings subject to federating income tax withholding.||2/28||3/31||1/31|