1099-NEC IRIS XML file for California
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Intro 0:00
In this video, you'll create your California 1099-NEC IRIS XML file with the Export Wizard in W2 Mate. California takes 1099s in the IRS IRIS XML format, and the wizard builds that file in four short steps. California wants a 1099-NEC for every California resident, and for payments with a California source, even when no California tax is withheld.
What goes into the 1099-NEC IRIS XML file 0:30
Here's the 1099-NEC, and the IRIS XML that W2 Mate writes for it. Box 1a, nonemployee compensation, becomes NonemployeeCompensationAmt. Boxes 5, 6 and 7 become the state group: CA, your California state ID number, the state tax withheld and the state income. The recipient's tax ID goes in with its type. So in W2 Mate, type each one with its dashes: SSN as xxx-xx-xxxx, EIN as xx-xxxxxxx. That's how the file gets the right TIN type and goes through.
Before you start: set Box 6 to CA 1:12
Before you start, make sure Box 6 on every 1099-NEC you're filing with California is set to CA. To be safe, open Tools > Other Recipient / 1099 Tools > Update Box 6 (State, Payer's state #) for multiple 1099-NEC recipients. Pick CA, and enter your California withholding account number, if you have one.
Open the IRIS XML Export Wizard 1:37
Then start the wizard from the E-Filing menu. Point to 1099 IRIS XML Format (For State Upload), then click Export 1099-NEC Data as IRIS XML File.
Step 1: Payer 1:52
Step 1 shows the payer — the business that issues the forms. Check the name, tax ID and address. To fix something, click Review / Edit Payer. Here you can update the payer's TIN type and number, the name and the address. Click OK when you're done. Then tick the box to confirm, and click Next.
Step 2: Transmitter 2:14
Step 2 shows the transmitter, who sends the file, and the contact person California will reach if there's a problem. To change any of it, click Edit Transmitter. This screen has who's sending the file, the company address for letters from the state, and the contact person. Click OK. Then click Next.
Step 3: Recipients (select California) 2:37
Step 3 lists everyone who gets a 1099-NEC. Checked recipients go into the file. California wants every California resident and every payment with a California source. With Box 6 set to CA on those forms, choose CA in the Box 6 state list and click Select Only This State. To double-check, choose CA in the Address state list. Every recipient with a California address should already be checked. If a recipient shows in red, the Problem column tells you what to fix before you upload. Click Next.
Step 4: Output file 3:14
Step 4 is where the file is saved. Click Browse to pick a different folder. Leave the testing box unchecked for your real filing, and click Finish.
File created: check the totals 3:25
W2 Mate creates the file and shows the totals inside it. Compare them with your records: 5 California forms and the California tax withheld. Click Copy Path, so you can find the file on the upload page.
Upload to CA SWIFT 3:41
Now send the file to California's Franchise Tax Board through SWIFT. No SWIFT account yet? Email IRPhelp@ftb.ca.gov to set one up. Log in at swift.ftb.ca.gov, open the ToFTB folder, click Upload and pick your IRIS XML file. FTB emails you a receipt when it gets the file. If you find a mistake later, send only the corrected forms, not the whole file again. Ten or more forms must be sent electronically. With nine or fewer, you can mail paper copies instead. The file is due March 31, and your filing isn't complete until California accepts it. For help, email the Franchise Tax Board at IRPhelp@ftb.ca.gov. That's it. Your California 1099-NEC IRIS XML file is ready. If you have questions about W2 Mate, email sales@realtaxtools.com or call 1-800-507-1992.
1099-MISC IRIS XML file for California
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Intro 0:00
In this video, you'll create your California 1099-MISC IRIS XML file with the Export Wizard in W2 Mate. California takes 1099s in the IRS IRIS XML format, and the wizard builds that file in four short steps. California wants a 1099-MISC for every California resident, and for payments with a California source, even when no California tax is withheld.
What goes into the 1099-MISC IRIS XML file 0:30
Here's the 1099-MISC, and the IRIS XML that W2 Mate writes for it. Box 1, rents, becomes RentAmt. Every other box has its own tag too, like OtherIncomeAmt for Box 3. Boxes 16, 17 and 18 become the state group: CA, your California state ID number, the state tax withheld and the state income. The recipient's tax ID goes in with its type. So in W2 Mate, type each one with its dashes: SSN as xxx-xx-xxxx, EIN as xx-xxxxxxx. That's how the file gets the right TIN type and goes through.
Before you start: set Box 17 to CA 1:15
Before you start, make sure Box 17 on every 1099-MISC you're filing with California is set to CA. To be safe, open Tools > Other Recipient / 1099 Tools > Update Box 17 (State, Payer's state #) for multiple 1099-MISC recipients. Pick CA, and enter your California withholding account number, if you have one.
Open the IRIS XML Export Wizard 1:42
Then start the wizard from the E-Filing menu. Point to 1099 IRIS XML Format (For State Upload), then click Export 1099-MISC Data as IRIS XML File.
Step 1: Payer 1:56
Step 1 shows the payer — the business that issues the forms. Check the name, tax ID and address. To fix something, click Review / Edit Payer. Here you can update the payer's TIN type and number, the name and the address. Click OK when you're done. Then tick the box to confirm, and click Next.
Step 2: Transmitter 2:19
Step 2 shows the transmitter, who sends the file, and the contact person California will reach if there's a problem. To change any of it, click Edit Transmitter. This screen has who's sending the file, the company address for letters from the state, and the contact person. Click OK. Then click Next.
Step 3: Recipients (select California) 2:41
Step 3 lists everyone who gets a 1099-MISC. Checked recipients go into the file. California wants every California resident and every payment with a California source. With Box 17 set to CA on those forms, choose CA in the Box 17 state list and click Select Only This State. To double-check, choose CA in the Address state list. Every recipient with a California address should already be checked. If a recipient shows in red, the Problem column tells you what to fix before you upload. Click Next.
Step 4: Output file 3:20
Step 4 is where the file is saved. Click Browse to pick a different folder. Leave the testing box unchecked for your real filing, and click Finish.
File created: check the totals 3:30
W2 Mate creates the file and shows the totals inside it. Compare them with your records: 5 California forms and the California tax withheld. Click Copy Path, so you can find the file on the upload page.
Upload to CA SWIFT 3:47
Now send the file to California's Franchise Tax Board through SWIFT. No SWIFT account yet? Email IRPhelp@ftb.ca.gov to set one up. Log in at swift.ftb.ca.gov, open the ToFTB folder, click Upload and pick your IRIS XML file. FTB emails you a receipt when it gets the file. If you find a mistake later, send only the corrected forms, not the whole file again. Ten or more forms must be sent electronically. With nine or fewer, you can mail paper copies instead. The file is due March 31, and your filing isn't complete until California accepts it. For help, email the Franchise Tax Board at IRPhelp@ftb.ca.gov. That's it. Your California 1099-MISC IRIS XML file is ready. If you have questions about W2 Mate, email sales@realtaxtools.com or call 1-800-507-1992.
1099-R IRIS XML file for California
Chapters
Read the transcript
Intro 0:00
In this video, you'll create your California 1099-R IRIS XML file with the Export Wizard in W2 Mate. California takes 1099s in the IRS IRIS XML format, and the wizard builds that file in four short steps. California wants a 1099-R for every California resident, and for payments with a California source, even when no California tax is withheld.
What goes into the 1099-R IRIS XML file 0:29
Here's the 1099-R, and the IRIS XML that W2 Mate writes for it. Boxes 1 and 2a become GrossDistributionAmt and TaxableAmt. The Box 7 code goes in as Form1099RDistributionCd. Boxes 14 and 15 become the state group: CA, your California state ID number and the state tax withheld. The recipient's tax ID goes in with its type. So in W2 Mate, type each one with its dashes: SSN as xxx-xx-xxxx, EIN as xx-xxxxxxx. That's how the file gets the right TIN type and goes through.
Before you start: set Box 15 to CA 1:15
Before you start, make sure Box 15 on every 1099-R you're filing with California is set to CA. To be safe, open Tools > Other Recipient / 1099 Tools > Update Box 15 (State, Payer's state #) for multiple 1099-R recipients. Pick CA, and enter your California withholding account number, if you have one.
Open the IRIS XML Export Wizard 1:40
Then start the wizard from the E-Filing menu. Point to 1099 IRIS XML Format (For State Upload), then click Export 1099-R Data as IRIS XML File.
Step 1: Payer 1:54
Step 1 shows the payer — the business that issues the forms. Check the name, tax ID and address. To fix something, click Review / Edit Payer. Here you can update the payer's TIN type and number, the name and the address. Click OK when you're done. Then tick the box to confirm, and click Next.
Step 2: Transmitter 2:17
Step 2 shows the transmitter, who sends the file, and the contact person California will reach if there's a problem. To change any of it, click Edit Transmitter. This screen has who's sending the file, the company address for letters from the state, and the contact person. Click OK. Then click Next.
Step 3: Recipients (select California) 2:39
Step 3 lists everyone who gets a 1099-R. Checked recipients go into the file. California wants every California resident and every payment with a California source. With Box 15 set to CA on those forms, choose CA in the Box 15 state list and click Select Only This State. To double-check, choose CA in the Address state list. Every recipient with a California address should already be checked. If a recipient shows in red, the Problem column tells you what to fix before you upload. Click Next.
Step 4: Output file 3:17
Step 4 is where the file is saved. Click Browse to pick a different folder. Leave the testing box unchecked for your real filing, and click Finish.
File created: check the totals 3:27
W2 Mate creates the file and shows the totals inside it. Compare them with your records: 5 California forms and the California tax withheld. Click Copy Path, so you can find the file on the upload page.
Upload to CA SWIFT 3:43
Now send the file to California's Franchise Tax Board through SWIFT. No SWIFT account yet? Email IRPhelp@ftb.ca.gov to set one up. Log in at swift.ftb.ca.gov, open the ToFTB folder, click Upload and pick your IRIS XML file. FTB emails you a receipt when it gets the file. If you find a mistake later, send only the corrected forms, not the whole file again. Ten or more forms must be sent electronically. With nine or fewer, you can mail paper copies instead. The file is due March 31, and your filing isn't complete until California accepts it. For help, email the Franchise Tax Board at IRPhelp@ftb.ca.gov. That's it. Your California 1099-R IRIS XML file is ready. If you have questions about W2 Mate, email sales@realtaxtools.com or call 1-800-507-1992.
The steps at a glance
- Before you start: set the state box to CA on every form you file with California (Tools › Other Recipient / 1099 Tools › Update … for multiple recipients), and enter your California withholding ID. Type your California payer state number as you use it, like the EDD employer account number 012-3456-7.
- Type tax IDs with dashes: SSN as xxx-xx-xxxx, EIN as xx-xxxxxxx, so the file gets the right TIN type.
- Open the wizard: E-Filing › 1099 IRIS XML Format (For State Upload) › Export … Data as IRIS XML File.
- Step 1 and 2: confirm the payer and the transmitter (use Review / Edit to fix anything).
- Step 3: With Box 6 set to CA on the forms for California residents and California-source payments, choose CA in the Box 6 state list and click Select Only This State. Then choose CA in the Address state list to double-check every California resident is checked.
- Step 4: pick where to save, leave Testing unchecked, and click Finish. Check the totals, then Copy Path.
- Upload the file to SWIFT with Log in, open the ToFTB folder and click Upload (get a SWIFT account first from IRPhelp@ftb.ca.gov). FTB emails you a receipt when it gets the file; your filing isn't complete until California accepts it.
What W2 Mate writes for California
This is the state part of each 1099 in the IRIS XML file W2 Mate creates for California. Open your file in Notepad to compare it with yours. The element names come from the IRS IRIS XML schema; see the IRS page IRIS schemas and business rules.
1<StateLocalTaxGrp> 2 <StateAbbreviationCd>CA</StateAbbreviationCd> 3 <StateTaxGrp> 4 <StateIdNum>012-3456-7</StateIdNum> 5 <StateTaxWithheldAmt>871.50</StateTaxWithheldAmt> 6 <StateIncomeAmt>12450.00</StateIncomeAmt> 7 </StateTaxGrp> 8</StateLocalTaxGrp>
| XML element | Where W2 Mate gets it |
|---|---|
StateAbbreviationCd | The state in the state box (Box 6 on the 1099-NEC): CA |
StateIdNum | Your California withholding ID, exactly as you typed it |
StateTaxWithheldAmt | State tax withheld (Box 5 on the 1099-NEC) |
StateIncomeAmt | State income (Box 7 on the 1099-NEC) |
Sample values from the California 1099-NEC video.
Common problems
Issues our support team sees most when customers file state 1099s:
The file has fewer recipients than I expected.
Either those recipients aren't in W2 Mate yet, or the state box on their forms isn't set to CA (Box 6 on the 1099-NEC). Use Tools › Other Recipient / 1099 Tools › Update … for multiple recipients to set CA on all of them, then export again. In Step 3 of the wizard, compare the number of checked recipients with your records before you click Next.
The state rejects a recipient because of the TIN type.
Type the recipient's tax ID with its dashes: an SSN as xxx-xx-xxxx and an EIN as xx-xxxxxxx. W2 Mate reads the dashes to tell an SSN from an EIN and writes the right TIN type into the file. Fix the TIN in W2 Mate, then export again.
The state says the file is in the wrong format.
Make sure you uploaded the IRIS XML file you saved in Step 4 of the wizard, not another file (for example an older Pub 1220 file or your federal IRIS file). Click Copy Path at the end of the wizard and paste it into the upload page's file box so you pick the right one.
The state doesn't accept my California withholding number.
W2 Mate puts the number in the file exactly as you type it, so enter it in the format California gave you (see "What should the California withholding ID look like?" under Questions). Type it in the Employer State ID field on the Company General Information tab, and use the Update tool for multiple recipients so every form has it, then export again. If you're not sure of the number, contact the Franchise Tax Board.
Questions
Does California accept 1099s in the IRS IRIS XML format?
Yes. The Franchise Tax Board accepts 1099 information returns as IRIS XML files through the SWIFT (Secure Web Internet File Transfer), using Log in, open the ToFTB folder and click Upload (get a SWIFT account first from IRPhelp@ftb.ca.gov) (swift.ftb.ca.gov).
When are California 1099 files due?
Electronic 1099 filings are due to FTB by March 31 (paper: February 28). Recipient copies are due January 31 (1099-B: February 15). If a date falls on a weekend or holiday, use the next business day. FTB 6274A gives a 30-day extension.
Which 1099s does California require?
Every 1099 for a California resident or part-year resident, and for payments with a California source, even with no California tax withheld.
What should the California withholding ID look like?
Type your California payer state number as you use it, like the EDD employer account number 012-3456-7.
Who do I contact about SWIFT?
Email the Franchise Tax Board at IRPhelp@ftb.ca.gov.
How do I get a SWIFT account?
Email IRPhelp@ftb.ca.gov with your business name, address and FEIN, plus a primary business contact and a primary technical contact (name, email and phone for each). FTB usually replies within 24 to 48 hours. One SWIFT account can send files for several businesses.
Do I have to file electronically?
If you have 10 or more information returns, yes, through SWIFT. With 9 or fewer you may mail paper copies to Franchise Tax Board, PO Box 942840, Sacramento, CA 94240-6090 (no Form 1096 needed).
How do I correct a California 1099?
Send only the corrected forms, not the whole file again. Forms you left out of the original file are sent as originals, not corrections.
What file format does FTB take for tax year 2026?
IRIS XML (IRS Publication 5718), which is what W2 Mate creates, or IRIS CSV. Don't add California's old A/B/C/K/F supplemental records. Pub 1220 files are for tax year 2025 and earlier.
Who do I contact about SWIFT login problems?
Email SWIFT Technical Support at SWIFTTechnicalSupport@ftb.ca.gov (don't put SSNs or tax IDs in the email). For filing questions, email IRPhelp@ftb.ca.gov. FTB's general phone line is 800-852-5711.
Official California links
- Franchise Tax Boardftb.ca.gov
- Guidance for reporting information returnsftb.ca.gov
- SWIFT (upload) and helpftb.ca.gov
What you need to order
To create California 1099 IRIS XML files in W2 Mate, order these items:
- RequiredW2 Mate Software [PC Download]The W2 Mate program for Windows.
- RequiredW2 Mate 1099 Export for States Supporting Retired FIRE or New IRIS XML FormatAdds the 1099 IRIS XML Export Wizard used in these California videos.
- For other 1099sW2 Mate Option #5 (Additional 1099 Forms)Needed for 1099-R, 1099-K, 1099-B, 1099-INT and 1099-DIV, including the 1099-R video on this page. Not needed for 1099-NEC and 1099-MISC.
- For importingW2 Mate Option #3 (Import W2 / 1099 Data)Needed only if you import your data into W2 Mate from Excel spreadsheets, Retired FIRE format (IRS Pub 1220), QuickBooks Desktop, QuickBooks Online, Sage 50 or Microsoft Dynamics.
No import needed: you can type your 1099 data directly in W2 Mate. W2 Mate Option #3 (Import W2 / 1099 Data) is only for bringing in data you already have somewhere else.
NetSuite, SAP, Sage Intacct, Yardi, Bill.com, Oracle, Viewpoint Vista, Blackbaud Financial Edge, Tyler Munis, Gusto, Workday and other systems: you can use W2 Mate to create your IRIS XML files too. Export your 1099 data to an Excel spreadsheet, import it into W2 Mate with W2 Mate Option #3 (Import W2 / 1099 Data), then run the IRIS XML Export Wizard.
Other states
1 video · 1099-NECGeorgia
4 videos · 1099-NEC, 1099-MISC, 1099-R, 1099-KIndiana
2 videos · 1099-NEC, 1099-RMaine
1 video · 1099-NECMinnesota
1 video · 1099-NECMontana
1 video · 1099-NECNorth Carolina
7 videos · 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-KOregon
4 videos · 1099-NEC, 1099-MISC, 1099-R, 1099-KRhode Island
1 video · 1099-NECVermont
1 video · 1099-NECWisconsin
1 video · 1099-NEC
Questions about W2 Mate?
We're happy to help with your 1099 and W-2 filing.
State rules can change. Check FTB's current instructions before you file.