We follow the same record layout as
IRS with a few exceptions. To
prepare your information return,
refer to the record layout
specifications in
IRS Publication 1220,
Specifications for Filing Form 1098,
1099, 5498, and W2-G Electronically.
Listed below are California
supplemental fields that are
different from IRS.Payer “A” Record
| Field Title |
Locations |
Document Type |
Description/Remarks |
| Surname Indicator |
Position 46 |
ALL |
Enter the letter “L” if the
payers’ last names are
reported first in the Payee
“B” Record First Payee Name
Line; e.g., Smith, John J.
otherwise, enter a blank.
Note: If
the corresponding Payee “B”
Records contain valid Name
Controls, i.e., the first
four positions of the payee
last name, this field may be
left blank. Otherwise, code
this field the way the names
of individual payees are
reported, even if the
returns are a mixture of
individuals and businesses.
If only businesses are
reported then code this
field blank. |
Payee “B” Record
| Field Title |
Locations |
Document Type |
Description/Remarks |
| Non-California Return
Indicator |
Position 352 |
ALL |
If payee is not reportable
to California, i.e., payee
does not have a California
filing requirement; enter an
uppercase letter “X.”
Otherwise, enter a blank.
Note: This
field was established to
allow preparers to file a
copy of their federal
returns with California, but
to designate selected
returns not to be read by
California’s programs. This
field must not be used for
reporting W-2G’s (gambling
winnings) to California or
for submitting any returns
through the Combined
Federal/State Filing
Program. |
End of Payer “C” Record
| Field Title |
Locations |
Document Type |
Description/Remarks |
| Control Total State
Income Tax Withheld |
Positions 707-724 |
ALL APPLICABLE |
Enter the accumulated
totals for state income tax
withheld in the associated
Payee “B” records. |
State Totals “K” Record
This record is only supplied to
IRS on its Combined Federal/State
Filing Program file. Omit it when
filing directly with California.
End of Transmission “F” Record
This record is optional on
California’s file. If used, format
it to federal specifications. An “F”
Record should only be used once as
the last record on the entire file.
Email
IRPhelp@ftb.ca.gov if you have
questions or comments. |
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