2015 Mailing Information - Forms 1099-G & 1099-INT<
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February 2, 2016
Purpose of Bulletin
To announce tax year 2015 mailing information for Forms 1099-G and 1099-INT.
Federal law requires the Franchise Tax Board (FTB) to mail taxpayers who received a refund or interest, of $10 or more, one of the following:
- Form 1099-G, Report of State Income Tax Refund
- Form 1099-INT, Statement of Interest Income
Form 1099-Gs are issued by tax year.
Example: A taxpayer who receives refunds in 2015 for overpayments on tax years 2013 and 2014 will receive two 1099-Gs: one for 2013, and one for 2014.
FTB issues Form 1099-INTs for all interest paid during the 2015 calendar year.
Refunded or Not
Overpayments or interest income reported on Form 1099-G or Form 1099-INT are considered refunded in the following situations:
- If paid directly to the taxpayer or directly deposited into a financial institution.
- When used as an offset for other liabilities, such as taxes, penalties, or interest.
- When credited as an estimated tax payment.
- If intercepted (offset) by a state, city, county agency, or the Internal Revenue Service.
- If elected as a use tax payment.
- When paid to voluntary contributions as designated by taxpayer.
We do not include refunds as a result of the Child and Dependent Care Expense Credit claimed on the taxpayer’s return as a refunded amount.
Volume and Mail Schedule
FTB will mail the following form volumes between January 15, 2016, and January 31, 2016, for tax returns processed in 2015:
- 1099-G 4,730,559
- 1099-INT 124,953
Follow your unit procedures when responding to questions regarding forms 1099-G and 1099-INT.
Refer questions on how to report refunds or interest income on federal tax returns to the Internal Revenue Service at 800.829.1040.
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