FTB 1099-G and 1099-INT Tax Form Mailings

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Published January 9th, 2025

Detected March 17th, 2026

Summary

The California Franchise Tax Board (FTB) announced the January 2025 mailing of Form 1099-G for state income tax refunds and Form 1099-INT for interest income over $600. These forms are issued to taxpayers who meet specific refund or interest thresholds.

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What changed

The California Franchise Tax Board (FTB) has issued a notice announcing the January 2025 mailing of Form 1099-G, which reports state income tax refunds of $10 or more, and Form 1099-INT, which reports interest income of $600 or more paid during the 2024 calendar year. The notice clarifies the conditions under which these payments are considered refunded or offset, including direct payments, offsets for liabilities, or voluntary contributions.

Taxpayers receiving these forms should be aware that the reported amounts may be considered taxable income. The FTB is fulfilling a federal requirement to inform taxpayers of these financial transactions. No specific action is required from regulated entities, but tax professionals and affected taxpayers should review the forms upon receipt to ensure accurate tax reporting for the 2024 tax year.

Source document (simplified)

January 2025 mailing of forms 1099-G and 1099-INT Public Service Bulletin

January 9, 2025

Purpose of bulletin

To announce the 2025 mailing of forms 1099-G and 1099-INT.

Background

Federal law requires the Franchise Tax Board (FTB) to mail taxpayers who itemized and received a refund of $10 or more, or who received an interest payment of $600 or more, to receive one or more of the following:

Form 1099-G, report of state income tax refund

Form 1099-Gs will specify from which tax year the refund originated.

Form 1099-INT, statement of interest income

FTB issues Form 1099-INTs for all interest paid during the 2024 calendar year, regardless of tax year.

Additional information

Overpayment 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.
When used as an offset for other liabilities, such as taxes, penalties, or interest.
When credited as an estimated tax payment.
If intercepted (offset) by a state, city, or county agency, or by the Internal Revenue Service (IRS).
If elected to be used as a use tax payment by taxpayer.
When paid to voluntary contributions as designated by taxpayer. Last updated: 09/24/2025