California
Form | Filing Requirements | Corrections |
|---|---|---|
1098 5498-ESA | Direct filing required of forms that are reportable to the IRS. | Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required. |
1099-B 1099-DIV 1099-INT 1099-MISC 1099-NEC 1099-OID 1099-R5498 | File data through IRS Combined Federal/State Filing Program. | Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required. |
Filing due dates
- January 31 (1099-NEC)
- March 31
Filing method
Electronic Upload
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
Additional information
Direct filing of IRS reportable forms is required for California residents with reportable income to other states (taxable state on the form is not California). The IRS Combined Federal/State Filing Program does not satisfy this filing requirement, and ONESOURCE Trust Tax does not support double reporting (state where earned and state of residence).