Tax News
Where to Send Clients’ "State Copy" of an Information Return?

It is that time of the year when your clients will be sending paper information returns, such as W-2s to employees and 1099s to other payees. You may be asked by your client where they need to send the “state copy” of an information return. If they filed paper returns with IRS, they do not need to send a paper copy to us. IRS will forward the information to us, whether they are located in or out of the state of California. However, if your client has an exception that requires them to report something different for federal and state purposes, such as a different dollar amount, they will need to file separate returns with IRS and us.

Any person, including a corporation, partnership, individual, estate, or trust that makes reportable transactions during a calendar year, must file the appropriate information returns (such as a Form W-2, Wage and Tax Statement, or a Form 1099) to report those transactions with IRS and us.

They are required to furnish each employee a completed Form W-2, and each other payee a completed Form 1099 by January 31. The due date to file electronically with us is March 31.

Generally, our reporting requirements are the same as IRS reporting requirements. See General Instructions for Certain Information Returns on the IRS website for a list of all the required returns and what to report.

Your client can use the IRS Combined Federal/State Filing Program, and they will need to file once. IRS will forward original and corrected California information returns filed electronically to us. Only the following forms may be filed under this program:

  • Form 1099-DIV, Dividends and Distributions
  • Form 1099-G, Certain Government Payments
  • Form 1099-INT, Interest Income
  • Form 1099-MISC, Miscellaneous Income
  • Form 1099-OID, Original Issue Discount
  • Form 1099-PATR, Taxable Distributions Received From Cooperatives
  • Form 1099-R, Distributions From Pensions, Annuities, Retirement
  • Profit-Sharing Plans, IRAs, Insurance Contracts
  • Form 5498 IRA, Contribution Information

To request approval to participate in the IRS Combined Federal/State Filing Program, see IRS Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, or call IRS information reporting at 866.455.7438.

We accept the IRS extended due date of March 31 for electronically-filed Forms 1099, 1098, and W-2G.
While we encourage them to file electronically, they may file up to 249 paper returns. If they file 250 or more returns, they must file electronically. Mail paper returns to:

PO BOX 942840
SACRAMENTO, CA 94240-6090

Email if you have questions or comments.

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