1099 Miscellaneous Tax Form and Internal Revenue Service (IRS) Reports 400-28-105-55

(Revised 10/1/11 ML #3278)

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Because providers are receiving payments from Child Care Assistance Program, federal law requires that a "1099 Miscellaneous Tax Form" showing total payments paid during the year be sent to the provider. These figures are reported to IRS. To make payment to a provider, a "W-9, Request for Taxpayer Identification Number and Certification" showing his or her name which is used when filing taxes, name of business if applicable, and tax ID number, must be submitted to the State office.

 

Providers who receive less than $600 per year from the Department of Human Services will not be issued a "1099 Miscellaneous Tax Form." The Department of Human Services will send a letter explaining why the provider is not getting a "1099 Miscellaneous Tax Form" and the amount the provider received during the year.

 

When checks are returned to be canceled, the payment record for the appropriate provider will be adjusted by the Department of Human Services to reflect the correct amount on the “1099 Miscellaneous Tax Form”.