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1099 E-Filing: California

Nina Tchistiakova Updated by Nina Tchistiakova

Due date

March 31 electronic filing.

If this day falls on a weekend or holiday, the filing deadline is the next business day.

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

E-filing threshold

Must e-file if more than 250.

Regardless of the number of 1099's, CA e-filing is mandatory if you e-filed your 1099's to the IRS.

FTB information webpage: https://www.ftb.ca.gov/file/business/information-returns.html

Filing options

Electronic filing: Must E-file if more than 250, however CA E-filing is Mandatory if you E-filed your 1099's to the IRS (regardless of the # of 1099's)

Paper Filing: 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). Please see: Guide to Information Returns Filed With California

Forms to file

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

Required file name

Swift user ID with “.txt” at the end.

E-filing website

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

Contact

Email: IRPhelp@ftb.ca.gov

Getting User ID & Password for SWIFT (California e-filing website)

Email: IRPhelp@ftb.ca.gov to request a SWIFT user name and password. The SWIFT user name and password is NOT the same as MyFTB Account. You will get an email with your SWIFT User name and password. When requesting SWIFT User name and password, send the following information to IRPhelp@ftb.ca.gov:

  • Business Name, Business Address, Business FEIN
  • Primary Business Contact Information (First and last name, Email, Phone number)
  • Primary Technical Contact Information (First and last name, Email, Phone number)

Combined Federal/State Filing

If you file your 1099s electronically with the IRS and are registered for the Combined Federal/State Filing Program (CF/SF) program, the IRS will automatically forward the information to the state. For (CF/SF) you must indicate it on the IRIS TCC Application. For additional information, see Combined Federal/State Filing (CF/SF) Program.

CF/SF participation: California participates in the Combined Federal/State Filing Program.

If you paper or file electronically with the IRS Combined Federal/State Filing Program (CF/SF) program and the amounts you are reporting to IRS and CA are the same, do not file with CA. Your information will be forwarded to CA from the IRS.
If you have an exception that requires you to report something different for federal and state purposes, such as a different dollar amount, file separate returns with IRS and CA.

Submitting files

California does NOT accept electronic filing for Prior Years.
California accepts electronic filing for Corrections.

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) .

Waiver not to file electronically . You can request not to file information returns electronically. File Request for Waiver from Filing Information Returns (FTB 6274) .

You can request an extension to file by submitting Request for Extension to File Information Returns (FTB 6274A) . We allow a 30-dayextension for forms 1098, 1099, 5498, and W-2G. We allow a 90-day extension for form 1099-B.

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

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.

Refer to: Uploading 1099 files to CA SWIFT website

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

You can email them with Swift website/e-filing questions and problems at: SWIFTTechnicalSupport@ftb.ca.gov  or email: IRPhelp@ftb.ca.gov for Password problems.

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