Where to mail california 1099 nec

In California, the deadline to file a 1099-NEC form is January 31st of each year, and the recipient copy must be mailed to the payee by January 31st as well. Here are the mailing addresses for California:

California Franchise Tax Board (FTB)

• For 1099-NEC forms reporting non-employee compensation paid to California residents:
  • Mail to: California Franchise Tax Board, PO Box 94215, Sacramento, CA 94245-4150
• For 1099-NEC forms reporting non-employee compensation paid to non-California residents:
  • Mail to: California Franchise Tax Board, PO Box 94215, Sacramento, CA 94245-4150 (but include a copy of the form with the payee's name and address)

California Employment Development Department (EDD)

• For 1099-NEC forms reporting non-employee compensation paid to California residents:
  • Mail to: California Employment Development Department, PO Box 826880, Sacramento, CA 94280-6880

Recipient Copy

• Mail to the payee's address listed on the 1099-NEC form.

Important Notes:

1. Make sure to use the correct mailing addresses and deadlines to avoid penalties and fines.
2. Keep a copy of the 1099-NEC form for your records.
3. The FTB and EDD may also accept electronic filing of 1099-NEC forms, so check their websites for more information on electronic filing options.

Remember to verify the mailing addresses and deadlines with the California Franchise Tax Board and Employment Development Department websites or by contacting them directly to ensure accuracy.