FTB 1099-G and 1099-INT Form Mailings

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Published January 9th, 2026

Detected March 17th, 2026

Summary

The California Franchise Tax Board (FTB) announced the January 2026 mailing of Forms 1099-G for state income tax refunds and 1099-INT for interest income. These forms are issued to taxpayers who meet specific refund or interest thresholds as required by federal law.

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What changed

The California Franchise Tax Board (FTB) has issued a notice regarding the January 2026 mailing of Forms 1099-G and 1099-INT. Form 1099-G will report state income tax refunds of $10 or more originating from a specific tax year, while Form 1099-INT will report interest income of $600 or more paid during the 2025 calendar year. The bulletin clarifies situations where these amounts are considered refunded, including direct payment, offsets, or application to use tax.

This notice serves to inform taxpayers and tax professionals about the upcoming distribution of these informational tax forms. While no immediate action is required from recipients beyond standard tax filing procedures, taxpayers should review these forms upon receipt to ensure accurate reporting of income and refunds on their tax returns. The FTB is responsible for issuing these forms as mandated by federal law.

What to do next

Review Form 1099-G and 1099-INT upon receipt for accuracy.
Ensure accurate reporting of state income tax refunds and interest income on tax returns.

Source document (simplified)

January 2026 mailing of forms 1099-G and 1099-INT Public Service Bulletin 26.01

January 9, 2026

Purpose of bulletin

Announce the 2026 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 2025 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:

When 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 intercepted (offset) by a state, city, or county agency, or by the Internal Revenue Service (IRS).
When elected to be applied as a use tax payment.
When paid to voluntary contributions as designated by taxpayer. Last updated: 02/18/2026