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Mailing information for calendar year 2007 1099-G and 1099-INT forms

PURPOSE OF BULLETIN

To provide staff with information about the mailing of the 2007 calendar year 1099-G and 1099-INT forms.

BACKGROUND

Each year the department is required under federal law 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, Credit, or Offset
  • Form 1099-INT, Statement of Interest Income

Form 1099-Gs are issued by tax year.

    Example: A taxpayer who receives refunds in 2007 for overpayments on tax years 2005 and 2006 will receive two 1009-Gs: one for 2005, and one for 2006.

Form 1099-INTs are issued for all interest paid during the 2007 calendar year, regardless of the tax year for which the interest was paid.

ITEM CONSIDERED REFUNDED OR NOT

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.
  • If offset for other liabilities, such as taxes, penalties, or interest.
  • If credited as an estimated tax payment.
  • If intercepted (offset) by a state, city, county agency, or the Internal Revenue Service.
  • If elected a Use Tax payment.
  • If paid to voluntary contributions as designated by the taxpayer.

Not included are refunded amounts that the taxpayer may have claimed as a Child and Dependent Care Expense Credit on their return.

VOLUME AND MAIL SCHEDULE

Between January 18, 2008, and January 31, 2008, we will be mailing the following forms for tax returns processed in 2007:

  • 5,102,884 Form 1099-G
  • 131,556 Form 1099-INT

TAXPAYER INQUIRIES

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.

 

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