1099 Miscellaneous Processing (OFOS)
The Office of Financial Operations and Systems (OFOS) is responsible for ensuring that the federal government is timely notified of all miscellaneous income paid to individuals or combinations of individuals, and business entities (e.g., sole proprietorships, partnerships, trusts, medical service corporations) during each calendar year. Miscellaneous income typically includes amounts paid to outside parties for services rendered to the District.
Staff in OFOS’s Accounting Operations Division ensures that 1099 Miscellaneous Income Forms are sent to vendors and individuals as well as the Internal Revenue Service (IRS) consistent with applicable laws and regulations. Information reported in the 1099 Miscellaneous Income Forms enables recipients of income from the District to prepare their income tax returns accurately and provides the IRS with information which may be used for compliance monitoring purposes. The IRS is able to match the reported payments with the information shown on the recipient’s income tax return to verify that the miscellaneous income earned in the District was reported.
For more information regarding 1099 Miscellaneous Income reporting, you may contact OFOS Accounting Operations at (202) 442-8250.