2017 Mailing information - Forms 1099-G & 1099-INTPublic Service Bulletin

January 09, 2018

Purpose of bulletin

To announce tax year 2017 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 2017 for overpayments on tax years 2015 and 2016 will receive two 1099-Gs: one for 2015, and one for 2016.

FTB issues Form 1099-INTs for all interest paid during the 2017 calendar year.

If a tax return requires additional validation and review, it may be held past the year in which it was filed. When the return has finally been processed, the refund and 1099G will be for the year in which they were sent to the taxpayer. This may be different than the year the taxpayer filed or that was auto populated in the taxpayer’s or tax preparer’s software and may need to be updated.

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, or county agency, or by 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 Earned Income Tax Credit claimed on the taxpayer’s return as a refunded amount.

Volume and mail schedule

FTB will mail the following volumes (approximate) between January 15, 2018, and January 31, 2018, for tax returns processed in 2017:

  • 1099-G 5,286,376
  • 1099-INT 189,361

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

Phone
(800) 829-1040