Mailing 1099-G and 1099-INT Forms for Calendar Year 2010
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Purpose of bulletin
Inform staff beginning January 2011, we mailed the 1099-G and 1099-INT forms for the 2010 calendar year.
Federal law requires us to mail one of the following to any taxpayer who received a refund or interest of $10 or more during 2010:
- Form 1099-G, Report of State Income Tax Refund
- Form 1099-INT, Statement of Interest Income
Form 1099-Gs are issued for a specific tax year.
Example: A taxpayer that received a refund in 2010 for overpayments on tax year 2008 and 2009 will receive two 1099-Gs. One for 2008 and 2009.
We issue one Form 1099-INT for all interest paid during the 2010 calendar year.
Refunded or not
We consider overpayments or interest income reported on Form 1099-G or Form 1099-INT "refunded" in the following situations:
- Paid directly to the taxpayer or directly deposited into a financial institution.
- Offset for other liabilities, such as taxes, penalties, or interest.
- Credited as an estimated tax payment.
- Intercepted (offset) by a state, city, or county agency, or the Internal Revenue Service.
- Elected as a Use Tax payment.
- Paid to voluntary contributions as designated by the taxpayer.
We do not include the Child and Dependent Care Expense Credit claimed on the taxpayer's return as a refunded amount.
Volume and mail schedule
Between January 24, 2011, and January 31, 2011, we mailed the following volume of forms:
- 4,360,776 Forms 1099-G
- 104,999 Forms 1099-INT
Follow your unit procedures when you respond to questions regarding these forms.
Refer questions on how to report refunds or interest income on federal tax returns to irs.ustreas.gov, or call 800.829.1040, Monday through Friday, 7 a.m. to 10 p.m.
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