California withholding reported on certain Forms 1099 may not automatically transfer to the California return. Use this section to identify the type of Form 1099 that reported California withholding and enter the amount of California tax withheld.
This section is only for California withholding reported on Forms 1099.
Program Entry
California Return → Payments → Withholdings From Form 1099
When Should I Use This Section?
Use this section if:
- California tax was withheld from income reported on a Form 1099; and
- The withholding was not already transferred to the California return.
Do not enter withholding from:
- Forms W-2
- Forms W-2G
- Forms 1099-R
These withholding amounts are generally entered elsewhere in the return.
Select the Type of 1099 Form
Choose the Form 1099 that reported the California withholding.
The available selections include:
Form 1099-A
Acquisition or Abandonment of Secured Property
Reports information related to the acquisition or abandonment of property securing a loan.
Form 1099-B
Proceeds From Broker and Barter Exchange Transactions
Reports sales of stocks, bonds, mutual funds, and other investment transactions.
Form 1099-C
Cancellation of Debt
Reports canceled or forgiven debt that may be taxable.
Form 1099-DIV
Dividends and Distributions
Reports dividend income and capital gain distributions from investments.
Form 1099-G
Certain Government Payments
Commonly reports:
- State tax refunds
- Unemployment compensation
- Other government payments
Form 1099-INT
Interest Income
Reports taxable interest income received from banks, credit unions, and other financial institutions.
Form 1099-LTC
Long-Term Care and Accelerated Death Benefits
Reports payments received under long-term care insurance contracts and certain accelerated death benefits.
Form 1099-MISC
Miscellaneous Information
Commonly reports:
- Rent payments
- Royalties
- Prize winnings
- Other miscellaneous income
Form 1099-MSA
Medical Savings Account Distributions
Reports distributions from Medical Savings Accounts (MSAs) and Medicare Advantage MSAs.
Form 1099-OID
Original Issue Discount
Reports taxable original issue discount income on certain debt instruments.
Form 1099-PATR
Taxable Distributions From Cooperatives
Reports patronage dividends and other cooperative distributions.
Form 1099-Q
Payments From Qualified Education Programs
Reports distributions from:
- 529 Plans
- Coverdell Education Savings Accounts
Form 1099-S
Proceeds From Real Estate Transactions
Reports proceeds from certain real estate sales and transfers.
Form 1099-SSA
Social Security Benefit Statement
Reports Social Security benefits received during the year.
Form 1099-RRB
Railroad Retirement Benefits
Reports benefits paid by the Railroad Retirement Board.
Form W-2GU
Guam Wage and Tax Statement
Reports wages and withholding for Guam income tax purposes.
Enter the Amount of California Withholding
After selecting the form type, enter the amount of California withholding reported on that form.
Enter only the California tax withholding amount.
Do not enter:
- Federal withholding
- State withholding from another state
- Income amounts reported on the form
How Does This Affect My Return?
California withholding entered in this section is treated as a tax payment.
The withholding may:
- Reduce California tax due.
- Increase a California refund.
- Prevent California withholding from being omitted from the return.
Notes
- Enter withholding only from qualifying Forms 1099.
- Do not include withholding reported on Forms W-2, W-2G, or 1099-R.
- If multiple Forms 1099 reported California withholding, enter each form type and withholding amount separately.
- Keep copies of all Forms 1099 with California withholding reported on them for your tax records.
- The withholding amount entered should match the California withholding reported on the original form.