Late payments to the state of California

January 29, 2019

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Q. Would we be required to report late pay payments (California) under $600 on Form 1099?  A.  Payments are to the state of California are not Form 1099 reportable, as California is an exempt recipient.  If these are amounts paid to employees or contractors in addition to regular wages or nonemployee compensation because the employer or payer paid the employee or service provider late, these additional amounts are included on the employee's Form W-2 or contractor's 1099.  Late pay payments to…

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