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SMG 2310.10

FDA STAFF MANUAL GUIDES, VOLUME III - GENERAL ADMINISTRATION

FINANCIAL MANAGEMENT

BUDGET

FORM 1099 REPORTING TO THE IRS

Effective Date: 03/06/2009

[PDF Version]

 1. Purpose
 2. Policy
 3. Responsibilities
 4. Effective Date
 5. History

1. PURPOSE

To outline a policy on 1099 reporting to the IRS

2. POLICY 

The FDA adheres to all IRS policies regarding 1099 reporting requirements. Requirements can be found on the instructions for Form 1099-MISC.

Some payments are not required to be reported on Form 1099-MISC. Payments for which a 1099-MISC is not required include:

  • Non-service payments to a corporation;
  • Payments for merchandise, telegrams, telephone, freight, storage and similar items;
  • Payments of rent or real estate agents;
  • Wages paid to employees;
  • Business travel allowances paid to employees;
  • Cost of current life insurance protection;
  • Payments to a tax-exempt organization, the United States, a state, the District of Columbia, a U.S. possession, or a foreign government; and
  • Certain payment card transactions if a payment card organization has assigned a merchant/payee a Merchant Category Code (MCC) indicating that reporting is not required.

3. RESPONSIBILITIES 

OFS is responsible for 1099 reporting to the IRS.

4. EFFECTIVE DATE 

This policy is effective as of March 6, 2009 signed by William Collinson, Director, OFM.

5. Document History -- SMG 2310.10, Form 1099 Reporting to the IRS 

STATUS (I, R, C)DATE APPROVEDLOCATION OF CHANGE HISTORYCONTACTAPPROVING OFFICIAL
Initial03/06/2009N/aOC/OO/OM/OFMWilliam Collinson, Director, OFM