The California tax form that is used for an independent contractor is the Form 1099-MISC. This is also the form that is used by the federal government. However, there are specific requirements for the reporting of wages paid to an independent contractor.
The independent contractor must be either a sole proprietorship or an individual working on their own. In addition, a business must either pay the contractor $600 in a tax year or sign a contract with the contractor for a minimum of $600.
California law requires that businesses report these earnings to the Employment Development Department within 20 days of paying the independent contractor $600 for services. This submission is done on the Report of Independent Contractor(s) DE 542 form.