DSS child care providers will receive IRS Form 1099 for tax year 2002 by January 31, 2003.  Providers receive this form because DSS made a payment to them in 2002, regardless of the month or year child care services were rendered.  This includes any backpayment a provider received for years prior to 2002.

This information is mailed to child care providers to assist them in filing their personal federal and state tax forms. State and federal taxes are not deducted from the amount shown on the 1099 form. 

Child care providers are considered self employed and are responsible for paying any applicable federal, state, or local taxes as well as any other costs associated with running their business. 

Tax year 2002 forms, for child care providers, include child care payments made via FAMIS and any CSIPS child care payments marked as fund code 49 (Block Grant) on the ZPAY screen.

Child care providers who received payment for child care subsidy eligible children under fund code 49 and child care subsidy payments with fund codes other than 49, alternative care, adoption subsidy, or other Protective Services categories, will receive two IRS 1099 forms for tax year 2002.  The separate IRS 1099 Forms will report different amounts the child care provider/facility received from each payment system (FAMIS/CSIPS).

Providers must combine the amounts from both 1099 forms to obtain the total dollars paid to them from the Department of Social Services. (View a sample of the FAMIS generated IRS 1099 Form in Adobe Acrobat).  The FAMIS IRS 1099 Form can be identified from the Children's Services IRS 1099 Form by checking for the Office of Early Childhood telephone number, 573-751-7546. 

REPLACEMENT 1099 FORM REQUESTS

The 1099 forms are mailed to the providers' addresses, as they appear in the FAMIS Resource Directory and the Children's Services Vendor Address databases as of December 31, 2002. 

Process for Replacing FAMIS IRS 1099 Forms

Providers, who do not receive their FAMIS generated IRS 1099 Form by January 31, 2002, may request a replacement by calling 573-751-7546. They will be asked to supply the following information: 

• Name/Personal name or business name, 
• Provider Vendor Number, 
• SSN or TAX ID, 
• Complete address as of December 2002, (number/street/city/state/zip code,) 
• Current complete address, if different from December 2002 address, 
• Current telephone number. 

Conditions for Replacing FAMIS IRS 1099 Forms

IRS 1099 Forms are highly confidential documents.  Only under the conditions listed in this section, should a replacement form be considered.

• Replacements may be sent if all of the above information can be verified in FAMIS or the Common Vendor System. Only the child care provider may request a replacement of their IRS1099 form. 

 
• Replacement forms may be mailed to addresses as they appear in FAMIS Resource Directory. Replacements are not mailed to an address that differs from the system address. 

 
• When a child care provider requests that the replacement form be mailed to their new address, such as an out of state address, the provider must submit proof of their current and prior addresses. 

 
• Providers reporting address changes will be instructed to submit proof of their new address to their local DFS office. Address changes must be verified prior to changing it in the system. 

 
• Replacement forms are not sent or faxed to the provider's spouse, attorney, accountant, or other third party, without written consent of the provider.

 
• Providers should receive a replacement 1099 within two weeks of their request.

When a provider calls about an: 

• Incorrect dollar amount, 

 
• Incorrect Social Security Number or Tax ID number, or 

 
• Incorrect Name; 

Office of Early Childhood
Attn: 1099 Corrections
P.O. Box 1527
Jefferson City, MO 65102-1527. 

573-526-9586
Office of Early Childhood
Attn: 1099 Corrections 

CHILDREN'S SERVICES IRS 1099 FORMS

Children's Services issues IRS 1099 forms to providers who were paid for child care, residential treatment, and other types of services.  Providers that received payment from the Legacy system for child care services categorized as any fund code other than 49 receive a Children's Services IRS 1099 form.

Please refer provider questions about their Children's Services IRS 1099 form to 573-522-2663.

Providers may:

• Mail documentation about necessary corrections to their Children's Services IRS 1099 form to:

 
Division of Family Services
Children's Services Payment Unit
1099 Correction
P.O. Box 88
Jefferson City, MO 65103
• Or fax documentation to the attention of CSIPS/1099 Correction to 573-526-3971.

• Review with all appropriate Income Maintenance and Children's Services staff.

 
• Refer FAMIS 1099 Form replacement requests to 573-751-7546 or fax replacement requests to 573-526-9586.

 
• Refer CHILDREN'S SERVICES 1099 Form replacement requests to 573-522-2663 or fax replacement requests to 573-526-3971.

 
• Instruct child care providers to submit Name, Tax Identification Number or Amount errors on FAMIS IRS 1099 forms to the Office Of Early Childhood.

 
• Instruct child care providers to submit Name, Tax Identification Number or Amount errors on Children's Services IRS 1099 forms to the Children's Services Payment Unit.