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1099-G and 1099-INT — Frequently Asked Questions

1099-G Frequently Asked Questions

Note: Frequently Asked Questions for the 1099-INT are located below.

  1. What is a Form 1099-G?
  2. Why did I receive a Form 1099-G?
  3. When do I report the amount of the California Personal Income Tax Refund that I received on my Federal Income Tax Return?
  4. I am e-filing my federal return and reporting the California state income tax refund I received for the previous year. The e-file program is asking for the Payer's FEIN number. What is the Franchise Tax Board's Federal Employer Identification Number (FEIN)?
  5. I did not receive a California Personal Income Tax Refund, why did I receive a Form 1099-G?
  6. Why is the amount reported on Form 1099-G different from the actual amount of the California Personal Income Tax Refund I received?
  7. How can I get a copy of Form 1099-G?
  1. What is a Form 1099-G?

    Form 1099-G is a statement used to notify taxpayers on the amount of California Personal Income Tax Refund, Credit, or Offset they received for a specific tax year.

  2. Why did I receive a Form 1099-G?

    You received a Form 1099-G because it appears you claimed state income tax payments as an itemized deduction on Schedule A of your Federal Income Tax Return for the tax year listed in Box 3 and received a refund, credit, or offset of $10.00 or more from your California Personal Income Tax Return.

    Note: If you did not itemize deductions on your Federal Income Tax Return for the tax year indicated on Box 3, please disregard Form 1099-G.

  3. When do I report the amount of the California Personal Income Tax Refund that I received on my Federal Income Tax Return?

    The amount reported on the Form 1099-G must be reported in the year it was received.

  4. I am e-filing my federal return and reporting the California state income tax refund I received for the previous year. The e-file program is asking for the Payer's FEIN number. What is the Franchise Tax Board's Federal Employer Identification Number (FEIN)?

    Our payer FEIN number is 68-0204061.

  5. I did not receive a California Personal Income Tax Refund, why did I receive a Form 1099-G?

    Although you did not receive a California Personal Income Tax Refund, the amount in Box 2 of the Form 1099-G is considered to have been refunded to you whether your overpayment was:

    • Directly deposited into your bank account.
    • Offset for other liabilities such as tax, penalties and interest.
    • Credited towards estimated tax payments.
    • Intercepted by other state, city or county agencies or the IRS.
    • Donated as a Voluntary Contribution on your California Personal Income Tax Return.
    • Applied to a Use Tax payment.

    Note: If none of the above circumstances applies to your overpayment, please check your bank statements to verify that the Franchise Tax Board made no deposit. If there is no deposit, contact the Franchise Tax Board at the appropriate telephone number listed below.

  6. Why is the amount reported on Form 1099-G different from the actual amount of the California Personal Income Tax Refund I received?

    The difference in the amount may be attributed to one or more of the following:

    • Part of your overpayment consists of the Child and Dependent Care Expense Credit. This credit is not taxable on your Federal Income Tax Return. The amount for this credit is not included in the Form 1099-G.
    • Part of your overpayment was offset for other liabilities such as tax, penalties, and interest.
    • You requested a portion of your overpayment to be credited towards your future estimated tax payments.
    • Part of your overpayment was intercepted by other state, city or county agencies, or the IRS.
    • You requested a portion of your overpayment be paid as Voluntary Contribution on your California Personal Income Tax Return.
    • You elected to apply a portion of your overpayment to pay Use Tax.
  7. How can I get a copy of Form 1099-G?

    For 1099-G inquiries, go to MyFTB Account and use the easy to follow directions.

    You may also contact us at:

    • Within the United States – 800.852.5711
    • Outside the United States – 916.845.6600 (not toll-free)
      • For each phone number above, select Personal Income Tax, Frequently Asked Questions and enter code 506 when prompted.
    • For the hearing impaired with TDD – 800.822.6268

    Or you can write to us at:

    Franchise Tax Board
    PO Box 942840
    Sacramento CA 94240-0040


1099-INT Frequently Asked Questions

  1. What is a Form 1099-INT?
  2. Why did I receive a Form 1099-INT?
  3. When do I report the amount of California Personal Income Tax Interest I received on my Federal Income Tax Return?
  4. Why do I have earned interest?
  1. What is a Form 1099-INT?

    Form 1099-INT is a statement to notify taxpayers of the amount of California Personal Income Tax Interest they received in the past calendar year.

  2. Why did I receive a Form 1099-INT?

    You received a Form 1099-INT because it appears you earned $10.00 or more in interest on refunds or credits of Personal Income Tax in the previous calendar year.

  3. When do I report the amount of California Personal Income Tax Interest I received on my Federal Income Tax Return?

    You must include the interest amount as income on your tax return for the year it was received.

  4. Why do I have earned interest?

    Interest is allowed in some cases on:

    • Overpayments of tax, penalties, and/or interest.
    • Overpayment of a tax deposit.
    • Payments not claimed on the return (e.g., estimate payments, extension payments, etc.) when an overpayment exists.
    • Payments received with the return.
    • Billing payments, including duplicate billing payments for the same amount.
    • Amounts that are credited against unpaid liabilities for a different tax year.
    • Refundable overpayments where the taxpayer had no requirement to file a return.
    • Refunds returned to FTB due to FTB error (e.g., address was not changed when return was filed with new address, etc.)
    • Amounts in excess of what we are legally allowed to collect (e.g., an over collected amount in a tax year with a return, or the over collected amount on a tax year with an invalid filing enforcement).

For 1099-INT inquiries, go to MyFTB Account and use the easy to follow directions.

You may also contact us at:

  • Within the United States – 800.852.5711
  • Outside the United States – 916.845.6500 (not toll-free)
    • For each phone number above, select Personal Income Tax, Frequently Asked Questions and enter code 506 when prompted.
  • For the hearing impaired with TDD – 800.822.6268

Or you can write to us at:

Franchise Tax Board
PO Box 942840
Sacramento CA 94240-0040