2016 Mailing Information for Forms 1099-G and 1099-INT
January 25, 2017
Purpose of Bulletin
To notify staff that we are mailing Forms 1099-G and 1099-INT for calendar year 2016.
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 2016 for overpayment on tax years 2014 and 2015 receives two 1099-Gs: one for 2014, and one for 2015. FTB issues Form 1099-INT for all interest paid during the 2016 calendar year.
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.
Refundable credits should not be included on the 1099-G.
Volume and Mail Schedule
We mailed the following form volumes prior to January 31, 2017, for tax returns processed in 2016:
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 IRS at 800.829.1040.
Help Us Improve Our Website
Don't include social security numbers or other personal/confidential information.
Thank you for your help.
If you need assistance, contact us.
Oops! Something went wrong.
We appreciate your feedback. Please try again later