Table of Contents

1099 E-Filing: California

Nina Tchistiakova Updated by Nina Tchistiakova

Due date

March 31 electronic filing.

Important: If you submit your 1099's electronically to the IRS then you MUST submit your 1099's to the state of CA electronically.

1099-NEC – Must be submitted via paper or electronically to FTB regardless if you sent it to IRS.

Paper 1099-NEC's are due February 28

E-File 1099's are due March 31

E-filing threshold

Must E-file if more than 250 OR

Mandatory if you E-filed your 1099's to the IRS

Filing options

Electronic filing

Forms to file

State requires W-2G and all 1099's.

Transmittal form

Federal Form 1096 for the Paper File Form 1099-NEC. Located in CFS Payroll System under “W-2/1099 Information Returns”.

E-filing website

https://swift.ftb.ca.gov/

Submitting files

Contact your FTB representative at 916-845-6304 to request a SWIFT login name and password. The SWIFT login name and password is NOT the same as MyFTB Account. You will get an email with your SWIFT login name and password.

The file needs to be named useridQ2021.txt where "userid" is the User ID for the SWIFT account. Employers filing more than 250 forms must submit the files electronically by using the Secure Web Internet File Transmission Service (SWIFT) .

A paper or electronic copy of the form 1099-NEC must be filed with FTB directly, even if you filed it with the IRS. For 2021, the due date is:

February 28, 2022 for paper

March 31, 2022 for electronic submissions

You may request an extension to file electronically by submitting FTB Form 6274A. Visit our webpage, Information returns for more information including mandatory electronic filing requirements

Assistance with the SWIFT site is available at: https://www.ftb.ca.gov/help/swift/index.html

If you have questions or need assistance, please call FTB: 916-845-6304 or E-Mail: IRPhelp@ftb.ca.gov.

Note: Swift User Id is lower case. Select Binary when uploading your file.

Swift will send an email when the file is received. Usually within 5 minutes of uploading the file. If any problem with the file you will receive an email or a call within 2 weeks.

If you accidentally uploaded the file twice the FTB will automatically delete the duplicate if the file is exactly the same. The FromFTB Tab is not used for 1099 filing.

Any concerns call Swift at: 916-845-6304

California does NOT accept Prior Year Filing.

Important: If you submit your 1099's electronically to the IRS then you MUST submit your 1099's to the state of CA electronically.

If you are filing paper returns (Form 1099-NEC) with CA, attach the returns to IRS Form 1096 and mail to the following address

Franchise Tax Board

PO Box 942840 

Sacramento, CA 94240-6090

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