Fiscal Year Memo 2026-07: Issuing and Filing IRS Forms 1099 for Tax Year 2025
This memo provides guidance to departments about their responsibilities in issuing and filing tax reporting information, and outlines actions that are taken by the Office of the Comptroller (CTR) for Federal Income Tax reporting to the Internal Revenue Service (IRS), Social Security Administration (SSA), and for State Income Tax reporting to the Department of Revenue (DOR) for all 1099 reportable payments made from MMARS.