CAPPA and Children's Foundation Events

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Past Training Handouts

 

CAPPA Audit Training, In partnership with CDE- Handouts
January 15, 2021

Fiscal Requirements
Robert Kurokawa, Audit Manager, Child Development Audits, Audits & Investigations Division, CDE

Audit Requirements
Laura Langston, Audit Manager, Audit Report Review Section, Audits & Investigations Division, CDE

How to Prepare for an Audit from an Independent Auditor’s Perspective
Matt Parsons and Art Ngo, Moss Adams

Tax Resources from Lauren Haverlock, Moss Adams:

  • A great article on the 1099-NEC reporting requirements. I thought I’d send both in case either response could help one of your organizations:

Regarding the 1099 filings, how should the state of California be handled with the two filing groups? Does the upload automatically go to California and is it ok if they get two deliveries of the files for the NEC and the MISC?

There are separate rules for state filings for Forms 1099MISC and 1099 NEC.  The Form 1099-MISC is still accepted into the federal/state combined filing program whereas the NEC is not.  The states that require NEC reporting require it to be submitted directly to the state.

California does participate in the combined filing program for the 1099-MISC, so if a filer has signed up to participate in the program then their 1099-MISC information will be provided to California.  The NEC information needs to be provided directly to the FTB.

Is there any need for a California based organization to remit the 1099s to the other states outside of CA?

State filing requirements are generally based on the location of services performed and so CA payers that pay recipients across the country will likely have a number of different state filing obligations.  Although there is a recent rule in CA that deems services provided that benefit a CA company, regardless of where they are performed, CA source income.   This is very new, so we’ve still been unpacking that and its implications for out of state (and out of country) residents in terms of services paid by CA companies.