In California, you can send your 1099 forms to the IRS at the address specified for your type of return. Generally, for most 1099 forms, you would send them to the following address:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301
However, if you are filing 250 or more 1099 forms, you must file electronically, and you will need to use the IRS e-file system. Always verify the latest instructions on the IRS website for any changes.
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