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MAILING INFORMATION FOR CALENDAR YEAR 2008 1099-G AND 1099-INT FORMS

PURPOSE OF BULLETIN

Inform staff of that we will be mailing the 1099-G and 1099-INT forms for the 2008 calendar year.

BACKGROUND

Federal law requires us to mail one of the following to any taxpayer who received a refund or interest of $10 or more during 2008:

  • Form 1099-G, Report of State Income Tax Refund, Credit, or Offset
  • Form 1099-INT, Statement of Interest Income

Form 1099-Gs are issued for specific tax years.

Example: A taxpayer that received a refund in 2008 for overpayments on tax years 2007 and 2008, will receive two 1099-Gs. One for 2007, and one for 2008.

We issue Form 1099-INTs for all interest we paid during the 2008 calendar year of $10 or more.

REFUNDED OR NOT

We consider overpayments or interest income reported on Form 1099-G or Form 1099-INT “refunded” in the following situations:

  • Paid directly to the taxpayer or directly deposited into a financial institution.
  • Offset for other liabilities, such as taxes, penalties, or interest.
  • Credited as an estimated tax payment.
  • Intercepted (offset) by a state, city, or county agency, or the Internal Revenue Service.
  • Elected as a Use Tax payment.
  • Paid to voluntary contributions as designated by the taxpayer.

We do not include the Child and Dependent Care Expense Credit claimed on the taxpayer’s return as a refunded amount.

VOLUME AND MAIL SCHEDULE

Between January 10, 2009, and January 21, 2009, we will mail the following volume of forms:

  • 5,102,980 Form 1099-G
  • 129,375 Form 1099-INT

TAXPAYER INQUIRIES

Follow your unit procedures when you respond to questions regarding these forms.

Refer questions on how to report refunds or interest income on federal tax returns to the IRS, at 800.829.1040.

 

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