8422.191 State Agencies Reporting Annual Information Returns
(Renumbered and Revised 2/99)
State agencies may send their annual information returns to the FTB by the first week in January of the year following the calendar year payment. FTB will mail a paper Form 1099 to the payee by January 31st and forward magnetic media copies to the IRS by February 28th. Contact the state agency information reporting coordinator at (916) 845-6304 for additional details.
Agencies that do not use the FTB to transmit information returns must mail a paper return directly to the payee by January 31st and file magnetic media or paper copies to both the IRS and the FTB by February 28th using one of the methods below.
- Filing 250 or more of one type of return.
Combined Federal/State Filing Option: Agencies that file their own Magnetic media returns are encouraged to use the IRS Combined Federal/State Filing Program. An application to participate in this program should be submitted directly to the IRS. When the application and test tape are approved by the IRS, the agency will annually send their returns to the IRS only. The IRS will then send the designated returns to the FTB on magnetic media. A copy of the IRS approval should be sent to the FTB, Attn.: Magnetic Media, P.O. Box 942840, Sacramento, CA, 94240-6090. Contact the IRS at (304) 263-8700 to participate in the program.
Separate IRS and the FTB Filing Option: Agencies may opt to file magnetic media returns directly with the IRS and with the FTB. The state agency should contact the IRS at (304) 263-8700 and the FTB's magnetic media unit at (916) 845-3778 for filing details.
- Filing less than 250 returns of one type.
Agencies filing less than 250 returns of one type are encouraged to file Magnetic media returns (through the IRS Combined Federal/State Filing Program or separately to the IRS and the FTB). However, agencies may file paper information returns with the IRS Form 1096 (Return Transmittal Form) and send them to the IRS, Ogden, UT 84201. The IRS will forward copies of returns filed with the Form 1096 to the FTB. Do not file paper copies with FTB.
For information regarding the types of payments reportable on a Form 1099, call (800) 829-3676 to request the current year's IRS booklet, Instructions for Forms1099, 1098, 5498, and W-2G or call the IRS Information Reporting Unit at (304) 263-8700 and the FTB Information Reporting Unit at (916) 845-6304. Also, check the IRS website: http//www.irs.ustreas.gov for forms and publications and the FTB website: http. http://www.ftb.ca.gov/ for information return reporting advice, questions and answers, and forms.
