January 2026 mailing of forms 1099-G and 1099-INT Public Service Bulletin 26.01

January 9, 2026

Purpose of bulletin

Announce the 2026 mailing of Forms 1099-G and 1099-INT.

Background

Federal law requires the Franchise Tax Board (FTB) to mail taxpayers who itemized and received a refund of $10 or more, or who received an interest payment of $600 or more to receive 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 2025 calendar year, regardless of tax year.

Additional information

Overpayment or interest income reported on Form 1099-G or Form 1099-INT are considered refunded in the following situations:

• When 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 intercepted (offset) by a state, city, or county agency, or by the Internal Revenue Service (IRS).
• When elected to be applied as a use tax payment.
• When paid to voluntary contributions as designated by taxpayer.

Questions/comments

Refer any comments or questions regarding this bulletin to FTB 1099G-INT