--- title: "California 1099 & W-2 State Filing Rules (2027 Season) | MCC" description: "California state 1099-NEC, 1099-MISC and W-2 filing: yes, year-end form, CF/SF and 2027 dates from official pages." url: "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-california" --- State filing · California # California 1099 and W-2 filing requirements What Franchise Tax Board (FTB) and Employment Development Department (EDD) asks for at year end, when it's due in 2027, and whether a federal filing through the IRS covers it. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) **The short answer.** FTB's guide to information returns lists 1099-NEC and 1099-MISC with state filing dates (paper February 28, electronic March 31). Filers who send them to the IRS under the CF/SF rules generally don't file separately with FTB, unless something must be reported differently for federal and state purposes. The guide's amount column still shows $600 (revised 01/31/2022). First California 1099 date in 2027: **Sunday, February 28, 2027**. ## California filing rules at a glance Who asks Franchise Tax Board (FTB) and Employment Development Department (EDD) State 1099 copies Yes 1099 due February 28 on paper, March 31 electronically (state copy, when not filed through CF/SF) W-2 due Not confirmed Year-end form Not confirmed E-filing EDD: employers must electronically submit employment tax returns, wage reports and payroll tax deposits. IRS CF/SF Counts for the state (forms the IRS forwards: 1099-NEC, 1099-MISC) ## California dates for the 2027 season | Due | Where | What to file | Source | | --- | --- | --- | --- | | **Sunday, February 28, 2027**Sunday, February 28, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | California | 1099-NEC and 1099-MISC state copy to FTB, paper (if not filed through CF/SF) | [FTB 4227A: Guide to Information Returns Filed With California (revised 01/31/2022)](https://www.ftb.ca.gov/forms/misc/4227a.html) | | **Wednesday, March 31, 2027** | California | 1099-NEC and 1099-MISC state copy to FTB, electronic (if not filed through CF/SF) | [FTB 4227A: Guide to Information Returns Filed With California (revised 01/31/2022)](https://www.ftb.ca.gov/forms/misc/4227a.html) | Federal dates for the same forms are in the [deadline finder for California](/bookkeeping/1099-w2-filing-deadline-finder?states=ca), which can also add any other states you paid people in. ## California and the IRS combined program FTB: for tax year 2021 on, 1099-NEC is included in CF/SF, and you do not need to submit 1099-NEC separately to FTB, unless you have an exception that requires reporting something different for federal and state purposes. California is on the IRS participating-state table in [Publication 1220](https://www.irs.gov/pub/irs-pdf/p1220.pdf). Rather not file them yourself? [1099-NEC preparation and filing](/bookkeeping/1099-nec-filing-service), or [a free bookkeeping health check](/bookkeeping/health-check). ## Worth knowing in California - EDD's Required Filings page lists the DE 9 and DE 9C wage reports, not W-2s; their due dates follow EDD's payroll tax calendar, which we didn't open. - Separately from 1099s, EDD's Report of Independent Contractor(s), DE 542, is due within 20 days after you pay an individual or sole proprietor $600 or more, or sign a contract for $600 or more. **Not confirmed:** due w2, reconciliation. The official pages we opened didn't say, so we left them blank. ## Where this comes from - [FTB 4227A: Guide to Information Returns Filed With California (revised 01/31/2022)](https://www.ftb.ca.gov/forms/misc/4227a.html) - [FTB Tax News: 1099-NEC Filing Guidelines Update (last updated 06/08/2026)](https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/february-2022/1099-nec-filing-guidelines-update.html) - [EDD: Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/Required_Filings_and_Due_Dates) - [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf) General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency. ## California questions **Do I have to file Form 1099-NEC with California?** FTB's guide to information returns lists 1099-NEC and 1099-MISC with state filing dates (paper February 28, electronic March 31). Filers who send them to the IRS under the CF/SF rules generally don't file separately with FTB, unless something must be reported differently for federal and state purposes. The guide's amount column still shows $600 (revised 01/31/2022). **Does the IRS combined federal/state program take care of California?** FTB: for tax year 2021 on, 1099-NEC is included in CF/SF, and you do not need to submit 1099-NEC separately to FTB, unless you have an exception that requires reporting something different for federal and state purposes. **When are California W-2s and the year-end form due for 2026 wages?** We didn't find a California W-2 due date on the pages we opened. **Do I have to e-file with California?** EDD: employers must electronically submit employment tax returns, wage reports and payroll tax deposits. Related: [State 1099 and W-2 filing requirements](/bookkeeping/state-1099-filing-requirements) · [Deadline finder](/bookkeeping/1099-w2-filing-deadline-finder) · [Do I need to send a 1099?](/bookkeeping/do-i-need-to-send-a-1099) · [1099 deadline calculator](/bookkeeping/1099-deadline-calculator) · [Contractor payment tracker](/bookkeeping/1099-contractor-payment-tracker) · [New hire reporting by state](/bookkeeping/new-hire-reporting-requirements-by-state) · [New 1099 Rules Kit](/toolkits/new-1099-rules-kit) · [Year-End Close and 1099 Kit](/toolkits/year-end-close-and-1099-kit) ## Want your 1099s and W-2s filed for you? [See 1099 preparation](/bookkeeping/1099-preparation)[Call (908) 444-6373](tel:+19084446373)