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.

Background

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

Taxpayer Inquiries

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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