California 1099 filing requirements (2026)
California requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is To FTB: February 28 (paper) / March 31 (electronic) per FTB guide; recipient copy January 31.
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | To FTB: February 28 (paper) / March 31 (electronic) per FTB guide; recipient copy January 31 |
| IRS CF/SF participant | Yes |
| Filing portal | https://www.ftb.ca.gov/file/business/information-returns.html |
How does California treat the new $2,000 federal threshold?
FTB 'Guide to Information Returns Filed With California' (last updated 01/29/2026) lists Form 1099-NEC nonemployee compensation as '$600 or more for tax year 2025 ($2,000 or more for tax year 2026)', and the same for most 1099-MISC boxes. California therefore explicitly follows the federal $2,000 threshold for 2026. File with FTB when the recipient is a California resident or part-year resident, or the transaction's source was in California. If you report a different amount for state purposes, file separately with FTB.
What if you withheld California income tax?
FTB: 'If you file via paper or file electronically with the IRS following the IRS Combined Federal/State Filing Program (CFSF) guidelines... and the amounts you are reporting to IRS and us are the same, do not file with us.' Direct filers of 10 or more returns must use FTB's SWIFT file transfer in IRS Pub 1220 format. Filers of 9 or fewer may file on paper, and FTB does not require Form 1096.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how California's rules apply.
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