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How to File

California Supplemental Fields

Important: We only accept .txt and .zip files.

We follow the same record layout as IRS with a few exceptions. To prepare your information return, refer to the record layout specifications in IRS Publication 1220, Specifications for Filing Form 1098, 1099, 5498, and W2-G Electronically. Listed below are California supplemental fields that are different from IRS.

Payer “A” Record

Field Title Locations Document Type Description/Remarks
Surname Indicator Position 46 ALL

Enter the letter “L” if the payers’ last names are reported first in the Payee “B” Record First Payee Name Line; e.g., Smith, John J. otherwise, enter a blank.

Note: If the corresponding Payee “B” Records contain valid Name Controls, i.e., the first four positions of the payee last name, this field may be left blank. Otherwise, code this field the way the names of individual payees are reported, even if the returns are a mixture of individuals and businesses. If only businesses are reported then code this field blank.

Payee “B” Record

Field Title Locations Document Type Description/Remarks
Non-California Return Indicator Position 352 ALL

If payee is not reportable to California, i.e., payee does not have a California filing requirement; enter an uppercase letter “X.” Otherwise, enter a blank.

Note: This field was established to allow preparers to file a copy of their federal returns with California, but to designate selected returns not to be read by California’s programs. This field must not be used for reporting W-2G’s (gambling winnings) to California or for submitting any returns through the Combined Federal/State Filing Program.

End of Payer “C” Record

Field Title Locations Document Type Description/Remarks
Control Total State Income Tax Withheld Positions 707-724 ALL APPLICABLE Enter the accumulated totals for state income tax withheld in the associated Payee “B” records.

State Totals “K” Record

This record is only supplied to IRS on its Combined Federal/State Filing Program file. Omit it when filing directly with California.

End of Transmission “F” Record

This record is optional on California’s file. If used, format it to federal specifications. An “F” Record should only be used once as the last record on the entire file.

Electronic Filing of Information Returns

You must use SWIFT to submit files if you submit more than 250 Information Returns electronically.

Submit your data through SWIFT

Follow these steps to submit Information Return data through SWIFT:

Important: We only accept .txt and .zip files.

  • Prepare your information returns as you normally would.
  • Provide the recipients with a copy of their Information Return.
  • Transfer the information to an acceptable file format (.txt or .zip) as listed in IRS Pub. 1220.
  • Transmit the file to us via SWIFT.
  • Retrieve your receipt file that tells you we received the file.

SWIFT

IRS Combined Federal/State Filing

If you use the IRS Combined Federal/State Filing Program, you only have to file once. IRS will forward your California returns to us. Only the following forms may be filed under this program:

  • 1099-B
  • 1099-DIV
  • 1099-G
  • 1099-INT
  • 1099-K
  • 1099-MISC
  • 1099-OID
  • 1099-PATR
  • 1099-R
  • 5498

You are still responsible to file the following returns with us.

  • 1098
  • 1098-E
  • 1098-T
  • 1099-A
  • 1099-C
  • 1099-LTC
  • 1099-Q
  • 1099-S
  • 5498-ESA
  • 8300 (IRS/FinCEN form)
  • W2-G

To request approval to participate in the IRS Combined Federal/State Filing Program, see IRS Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically or call IRS Information Reporting at 866.455.7438.

We accept IRS’s extended due date of March 31 for electronically filed Forms 1099, 1098, and W-2G. IRS has not extended the due date for filing Form 5498 electronically.

Corrected Returns

A corrected return is an information return submitted to correct an original return that contained erroneous information.

If you omitted a return from the original file, do not mark it as a correction; submit it as an original return.

When submitting corrections, do not send your entire file again. Only send the information returns in need of corrections. See IRS Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically, and IRS General Instructions for Forms 1099, 1098, 5498 and W-2G for more detailed instructions.

While we encourage you to file your corrections electronically, you may file up to 249 paper corrections, even though your originals were filed electronically.

Email IRPhelp@ftb.ca.gov if you have questions or comments.