FTB 4227A (REV 12-2006) SIDE 1
Guide to Information Returns Filed With California
If you are located in California and filing Form 1098, 1099, 5498, and W-2G paper information returns with the IRS, you do not need to
send a paper copy to the state.
Form
Title
What to Report
Amounts to Report
To State
To Recipient
1098
Mortgage
Interest Statement
Mortgage interest (including certain points) you
received in the course of your trade or business
from individuals and reimbursements of overpaid
interest.
$600 or more
2/28
(To payer,
borrower)
1/31
1098C
Contributions of
Motor Vehicles,
Boats, and
Airplanes
Contributions of qualified vehicles.
Claimed value more
than $500
2/28
Contempora-
neous written
acknowledge-
ment to donor
within 30 days
1098-E
Student Loan
Interest Statement
Student loan interest received in the course of
your trade or business.
$600 or more
2/28
1/31
1098-T
Tuition Statement
Qualified tuition and related expenses.
See form instructions
2/28
1/31
1099-A
Acquisition or
Abandonment of
Secured Property
Information about the acquisition or abandonment
of property that is security for a debt for which
you are the lender.
All amounts
2/28
(To borrower)
1/31
1099-B
Proceeds From
Broker and Barter
Exchange
Transactions
Sales or redemptions of securities, futures
transactions, commodities, and barter exchange
transactions.
All amounts
2/28
1/31
1099-C
Cancellation of
Debt
Cancellation of a debt owed to a financial
institution, the Federal Government, a credit
union, RTC, FDIC, NCUA, a military department,
the US Postal Service, or the Postal Rate
Commission.
$600 or more
2/28
1/31
1099-
DIV
Dividends and
Distributions
Distributions, such as dividends, capital gain
distributions, or nontaxable distributions that
were paid on stock, and distributions in
liquidation.
$10 or more, except
$600 or more for
liquidations
2/28
1/31
1099-G
Certain
Government
Payments
Unemployment compensation, state and local
i