TAX YEAR 2026 · 1099-NEC & 1099-MISC
California 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check California requirements →California: what to know
California requires applicable information returns connected to California residents or California-source payments. Qualifying CF/SF can avoid a duplicate state copy only when federal and California reported amounts are identical. Direct files may be submitted through SWIFT.
State-specific DOR guidance reviewed November 3, 2026.
State filing method: California FTB SWIFT; 2026 guidance accepts IRIS CSV or A2A XML, with legacy formats subject to year limits.
Official source: California FTB — Information Return Reporting Guidance →
Status is conditional on the filer, the payment, state withholding, and eligibility for CF/SF. Verify the agency's latest instructions before transmitting.