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Charge or Credit Cards Policy

Expenses charged on a charge or credit card are subject to IRS 1099 reporting requirements when all of the following tests are met:

1. The expenses are directly billed to the agency in accordance with the purchase charge card program. However, payments made by employees through the State sponsored travel charge card are not reportable;
2. The establishment is owned by an individual, sole proprietor, partnership, medical corporation, trust, or estate; and,
3. The amounts paid to the vendor exceed the prescribed IRS dollar reporting threshold for the calendar year.

The total amount paid for the calendar year should be reported on a 1099-MISC Form and in the box designated for non employee compensation.