1099 deadline
1099: March 31, 2026.
California Filing Guide
California State Payroll Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for California.
CA
California
State Payroll Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does California require?
Payroll reporting uses DE 9 and DE 9C; California information returns are handled through FTB/EDD-specific workflows.State withholding return(s), when applicableQuarterly wage / unemployment report(s), when applicable
California payroll reporting requires quarterly DE 9 and DE 9C filings and payroll tax deposits under EDD rules.
2. FILING DEADLINES
California e-filing deadlines
Payroll deadlines vary by withholding frequency and quarterly/annual wage-report cycle.
W-2 deadline
No separate annual W-2 state filing in the referenced information-return workflow.
Reconciliation / transmittal
Payroll reporting uses DE 9 and DE 9C; California information returns are handled through FTB/EDD-specific workflows.
ACA / health coverage
California MEC information returns (including applicable federal Forms 1094-B/1095-B/1094-C/1095-C) are due to FTB March 31, 2026 for 2025 coverage. Ten or more information returns must be filed electronically. FTB provides an automatic extension through May 31 before the $50-per-covered-individual late filing penalty may apply.
3. ELECTRONIC FILING
California electronic filing rules
California information returns and MEC/ACA returns have electronic filing requirements. For MEC, 10 or more information returns must be filed electronically.
Additional filing requirements
Payroll reporting uses DE 9 and DE 9C; California information returns are handled through FTB/EDD-specific workflows.
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
For California MEC/ACA information returns, FTB may assess $50 per covered individual for returns filed after the automatic May 31 extension. Other payroll/information-return penalties depend on the filing type.
Mailing / agency address
Use the current FTB or EDD form instructions. California uses different addresses by filing type and generally encourages electronic filing.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
California filing FAQs
1. What information returns does California require?
1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R, 1099-INT, 1099-G. State filing applies to the listed forms based on the state rules, withholding status, payment source, recipient residency, and/or filing threshold.
2. What is the California 1099 filing deadline for the 2026 filing season?
1099: March 31, 2026.
3. Is W-2 filing required in California?
No separate annual state W-2 information-return filing in the current reference.
4. What is the W-2 filing deadline for California?
No separate annual W-2 state filing in the referenced information-return workflow.
5. Does California require an additional reconciliation or transmittal form?
Payroll reporting uses DE 9 and DE 9C; California information returns are handled through FTB/EDD-specific workflows.
6. What are the electronic filing rules for California?
California information returns and MEC/ACA returns have electronic filing requirements. For MEC, 10 or more information returns must be filed electronically.
7. What happens if a filer submits late in California?
For California MEC/ACA information returns, FTB may assess $50 per covered individual for returns filed after the automatic May 31 extension. Other payroll/information-return penalties depend on the filing type.
8. Where are paper returns mailed for California?
Use the current FTB or EDD form instructions. California uses different addresses by filing type and generally encourages electronic filing.
9. Does California require separate ACA / health coverage reporting?
California MEC information returns (including applicable federal Forms 1094-B/1095-B/1094-C/1095-C) are due to FTB March 31, 2026 for 2025 coverage. Ten or more information returns must be filed electronically. FTB provides an automatic extension through May 31 before the $50-per-covered-individual late filing penalty may apply.
10. What payroll filings should an employer track for California?
California payroll reporting requires quarterly DE 9 and DE 9C filings and payroll tax deposits under EDD rules.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
Ready to file for California?
Open EfileNoot to prepare payer, recipient, wage, state and filing records.