1099-MISC

View My 1099-MISC

The Internal Revenue Service has determined that the rebate is subject to federal income tax and, thus, requires it to be reported as part of the federal adjusted gross income on the federal income tax return. For this reason, ADOR is issuing a Form 1099-MISC, Miscellaneous Information, which reports miscellaneous compensation and other payments such as this rebate.

Note that the rebate is not subject to Arizona income tax and should be subtracted from the federal adjusted gross income on the Arizona individual income tax return.

Taxpayers will be able to access the Form 1099-MISC on and after January 31 .