2022-2: Form 1099-NEC no longer needs to be filed with the FTB - Spidell

2022-2: Form 1099-NEC no longer needs to be filed with the FTB


The IRS will send information reported on Form 1099-NEC, Nonemployee Compensation, to California beginning with forms filed in 2022 for the 2021 year. As a result, you will not be required to send a copy of the Form 1099-NEC to the state of California.

For forms filed in 2021 for the 2020 year, businesses were required to send the FTB a copy of Form 1099-NEC. However, there was some confusion last year, and the FTB waived penalties for failure to timely file Form 1099-NEC for the 2020 tax year. This was based on the FTB’s determination that a failure to timely file Form 1099-NEC directly with the FTB for the first year was deemed to meet the reasonable cause exception in the statute.

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