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Backup Withholdings, Vendor Debt Setoff, and Garnishment Payments Made on Behalf of a Non-employee Policy

1099 Returns will reflect the gross amounts paid to reportable vendors.

Backup withholding amounts (federal taxes withheld from the total due and deposited with the federal government) are reported separately on the 1099 Returns in the box provided. The gross amount due the individual is reported in the appropriate box on the appropriate 1099 return.

Vendor debt setoff payments and garnishments for non-employees represent amounts paid by the State on behalf of the vendor for indebtedness. The gross amount due the vendor should be reported on the 1099-MISC Form.