How to Report a 1099 MISC in California
Form 1099 Miscellaneous is issued to all persons who do work for employers as an independent contractor. In California, 1099 Miscellaneous forms are issued to independent contractors that have been compensated for their work, which must be reported on their income tax returns. Before this income can be reported on Form 540, the California individual income tax form, it needs to be reported on Form 1040, the federal individual income tax return.
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Instructions
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Obtain Forms 1040, the federal tax form for individuals and 540, the California individual income tax return. If you do not have the forms that were mailed to you by the Internal Revenue Service, you can obtain copies from the IRS website, your local post office or tax office or the California Franchise Tax Board’s website.
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Fill out form 1040 using all of your tax information, including the amounts located on Form 1099 Miscellaneous. Amounts in boxes 1 and 2 of form are reported on Schedule E of Form 1040. Amounts in boxes 3 and 8 are reported on line 21 of Form 1040. The amount in box 4 is entered onto line 61 of Form 1040. Enter the amounts on lines 5, 6, 7 and 9 of Form 1099 onto Schedule C with Form 1040. The amount on line 9 needs to be reported on Schedule F.
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Enter the amounts from each Schedule onto Form 1040 where indicated by each Schedule. Calculate the amount of your adjusted gross income and enter the amount onto line 37 of Form 1040.
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Enter the information from your Form 1099 Miscellaneous onto your Form 540. This is done by entering the amount of your adjusted gross income from Form 1040, line 37 onto line 13 of your California Form 540.
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Complete your Form 540 and submit it to the California Franchise Tax Board. You have now reported your 1099 Miscellaneous income to both the state of California and the federal government.
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References
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