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Mailing 1099-G and 100-INT Forms for Calendar Year 2012 Campaign

Purpose of Bulletin

To inform staff that on January 8, 2013, the Accounts Receivable Management Division (ARM) is initiating a business entity broadcast message campaign.

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 2012:

  • FTB Form 1099-G, Report of State Income Tax Refund
  • FTB Form 1099-INT, Statement of Interest Income

Form 1099-Gs are issued for a specific tax year.

Example: A taxpayer who received a refund in 2012 for overpayments on tax years 2010 and 2011 will receive two 1099-Gs, one for 2010 and one for 2011.

We issue one FTB Form 1099-INT for all interest paid during the 2012 calendar year.

Refunded or Not

We consider overpayments or interest income reported on FTB Forms 1099-G or 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 IRS
  • 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.

Between January 15, 2013, and January 29, 2013, we will mail the following volume of forms:

  • 5,492,611 FTB Forms 1099-G
  • 95,383 FTB Forms 1099-INT