We provide here a written summary of answers provided by the Department of Revenue to the committee at periodic question and answer sessions. These documents are classified as Revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on a specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.
Q&A with the Pennsylvania Department of Revenue
Why is the DOR no longer mailing Form 1099-G to taxpayers who request a paper copy?
The Department has announced it will no longer mail Form 1099-G, Statement for Receipts of Certain Government Payments, to any taxpayer who does not specifically request a paper copy starting in January 2013. Was any thought given to the fact that numerous correspondence will be generated by taxpayers and many errors will occur on filed tax returns resulting in more correspondence?
Pennsylvania is not the first state to initiate a program to discontinue the printing and mailing of Form 1099-G and instead provide the information electronically. Rest assured that before we started down this path a lot of thought and discussion occurred at many levels within the department. Overall, our first concern was to ensure that a web-page would be available for taxpayers and practitioners to access the information. In January 2012, coinciding with the mailing of the 2011 Form 1099-G, the department launched a web-page accessed via our Personal Income Tax web-portal that allowed the Form 1099-G data to be viewed and printed. The web page also includes a feature for the taxpayer to opt to receive future 1099Gs by paper.
We did discuss the potential correspondence to the department, the volumes of returned 1099-G mail we receive each year and the overall impact on our customers. But in the end, we came to the conclusion that by proceeding in this direction, we would be offering a better service overall to our customers. The Form 1099-G information is now readily available 24/7 to all individuals who had an overpayment for PA purposes. Previously, we only printed and mailed copies to taxpayers who did not use the federal standard deduction on their 1040.