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Does Your Client Know Where to Send the "State Copy" of an Information Return?

You may be asked by your client where they need to send the “state copy” of an information return. If they filed paper returns with IRS, they do not need to send a paper copy to FTB. IRS will forward the information to us, whether you are located in or out of the State of California.

Any person, including a corporation, partnership, individual, estate, or trust that makes reportable transactions during a calendar year, must file the appropriate information returns (such as a Form W-2, Wage and Tax Statement or a Form 1099) to report those transactions with Internal Revenue Service (IRS) and us. They are required to furnish each employee a completed Form W-2, and each other payee a completed Form 1099 by January 31. The due date to file electronically with FTB is March 31.

Generally, our reporting requirements are the same as IRS reporting requirements. See A Guide to Information Returns on the IRS website for a list of all the required returns and what to report.

Your client can use the IRS Combined Federal/State Filing Program, and they will only have to file once. IRS will forward the California returns to us. Only the following forms may be filed under this program:

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

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.

If your client has an exception that requires them to report something different for federal and state purposes, such as a different dollar amount, they will need to file separate returns with IRS and us.

While we encourage them to file electronically, they may file up to 249 paper returns. If they file 250 or more returns, they must file electronically. If they must file on a paper return with us, they will need to mail it to:

PO BOX 942840
SACRAMENTO, CA 94240-6090

Email if you have questions or comments.

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