Form 1099: who do I send it to?

Time to send 1099s--or not. Here's a quick refresher on who to send your form 1099s to:

If you use the IRS Combined Federal/State Filing Program you only have to file once. The IRS will forward the information provided on the following forms to FTB:1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, 5498.

You are still responsible to file the following IRS information returns with FTB: 1098, 1098-E, 1098-T, 1099-A, 1099-C, 1099-LTC, 1099-Q, 1099-S.

In general, the penalty for each failure to file an information return with the IRS or the FTB is $50...