January 2023 Mailing Information - Forms 1099-G, 1099-INT, & 1099-MISC Public Service Bulletin

January 11, 2023

Purpose of bulletin

To announce the 2023 mailing of Forms 1099-G, 1099-INT, & 1099-MISC.


Federal law requires the Franchise Tax Board (FTB) to mail taxpayers who itemized and received a refund, or who received an interest payment of $10 or more, or who received a Middle-Class Tax Refund (MCTR) payment of $600 or more one or more of the following:

  • Form 1099-G, Report of State Income Tax Refund
    • Form 1099-Gs, will specify from which tax year the refund originated.
  • Form 1099-INT, Statement of Interest Income
    • FTB issues Form 1099-INTs for all interest paid during the 2022 calendar year, regardless of tax year.
  • Form 1099-MISC, Middle Class Tax Refund (MCTR)
    • FTB issues Form 1099-MISC for MCTR payments of $600 or more.

Additional Information

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 (IRS).
  • If elected as a use tax payment.
  • When paid to voluntary contributions as designated by taxpayer.

Middle Class Tax Refund payments:

  • Are not taxable for California state income tax purposes.
  • May be considered federal income.

Taxpayers should consult with the IRS or their tax professional regarding the treatment of this payment.

Volume and Mail Schedule

FTB will mail the following volumes (approximate) between January 9, 2023, and January 31, 2023, for tax returns processed in 2022:

Form Volume
1099-G 3,307,502
1099-INT 164,652
1099-MISC(MCTR) 7,234,000