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Vendors and Contractors

1099 Tax Forms Issued by the Administrative Resource Center

The Bureau of the Fiscal Service (FSA) Administrative Resource Center (ARC) provides accounting services to Federal agencies and performs 1099 reporting to the Internal Revenue Service (IRS) for these agencies.

Frequently Asked Questions

Why did you issue us a 1099-MISC form when we are a corporation?
Payments by a Federal executive agency for services (vendors) are reportable payments to corporations. See the IRS Instructions for Form 1099-MISC, found at www.irs.gov.

What should we do next?
Contractors should review the 1099 form for accuracy. It is important that the correct taxpayer identification number (TIN) and name is reported on the form. Corrected payee information should be e-mailed to ARC1099@fiscal.treasury.gov. Please note that the name on the form should agree with the business name registered with the Internal Revenue Service (IRS) and in the System for Award Management (SAM).

What if I fail to notify ARC of the correct name and taxpayer identification number?
The IRS will verify the taxpayer name and identification number with their records and notify ARC of discrepancies. ARC may be required to withhold and pay taxes (backup withholding) on future payments to you, if differences go unresolved.

What does the amount represent?
The amount reported on the 1099-MISC form represents the total amount paid to you by ARC for its customers for services only. For some programs, all customer payments are combined and reported on one 1099 form.

How can I confirm the amount on the form?
You can confirm the amounts reported with your internal records. Contractors who are signed up in FSA's Internet Payment Platform (IPP) system may research payments in IPP. Contractors who are not registered in the IPP system are encouraged to do so to receive free electronic notifications of payments made by ARC. Details of the IPP system may be found at https://www.ipp.gov/.

What if I have additional questions?
Specific questions on 1099 forms issued by ARC may be e-mailed to ARC1099@fiscal.treasury.gov.