1099 Miscellaneous Tax Form and Internal Revenue Service (IRS) Reports 400-28-105-55
(Revised 4/1/16 ML #3464)
Federal law requires that a "1099 Miscellaneous Tax Form be sent to the provider for each year they received payment from CCAP. These figures are reported to the IRS.
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.
Payments made to the household instead of the provider are not reported on a 1099. Household’s will not receive a 1099.
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”.
