Agencies of the State of Kansas are considered to be a single payer by the Internal
Revenue Service (IRS) and payment information is required to be filed by one transmitter.
In addition, federal laws and regulations require the filing of information returns to be
submitted by magnetic media. In order to comply with the reporting requirements of the IRS
and to avoid the assessment of penalties, the Division of Accounts and Reports will transmit
all 2000 calendar year 1099 information returns for the State of Kansas on magnetic tape.
Some payments by state agencies are IRS reportable but are not included in the Statewide
Accounting and Reporting System (STARS) or required data is not provided by STARS. These
payments require unique reporting procedures. Such expenditures include certain interest
payments, State Fair premiums and purchases of real property.
Locally administered interest payments exceeding $10 are to be reported on Form
1099-INT. An example of these payments is interest paid from trust funds to clients by
institutions like the Department of Social and Rehabilitation Services and the Department
of Corrections.
IRS regulations require the State of Kansas to report on Form 1099-S any purchases of
real property exceeding $600. Additional requirements for this form include a description
or address of the property and the closing date of the purchase transaction. (Rental and
construction costs are not to be included).
State Fair premiums are to be reported on form 1099-MISC.
Procedures for handling 1099 information returns for calendar year 2000 are as follows:
- Agencies that have made expenditures as described, will be
responsible for the preparation and delivery of the appropriate 1099
forms to the payees prior to January 31, 2001. Do not mail
forms directly to the IRS or to the Kansas Department of Revenue.
- Agencies reporting applicable purchases of real property may submit
the IRS and/or the State of Kansas copies of the 1099-S forms
to the address below, and the Division of Accounts and Reports will
key this information onto magnetic tape. For those agencies with other
expenditures to report, the DA-43 form (
http://www.da.ks.gov/ar/forms),
or a form of your own design with the same basic format, should be
used. All data should be remitted by February 15, 2001 to:
Division of Accounts and Reports
Central Accounting Services Section
900 SW Jackson, Room 351-S, LSOB
Topeka, Kansas 66612-1248
Attention: Don Beck
- Agencies may submit data to the Division of Accounts and Reports on magnetic
media in lieu of paper. However, the Division of Accounts and Reports should
be contacted for proper reporting format. In addition, a completed Transmittal
Form 4804 is necessary, as well as, the following information on the Media Label:
operating system/hardware, type of returns, number of payees, and transmitter's
number for media.
- The Division of Accounts and Reports will consolidate the data received from
state agencies on magnetic tape. The tapes will be forwarded to the IRS National
Computer Center prior to February 28, 2001.
- If any agency finds it necessary to issue a corrected information
return, the payee should be provided a copy as soon as possible. The
IRS copy of the corrected form (marked "corrected") should
be forwarded promptly to the Central Accounting Services Section of
the Division of Accounts and Reports.
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