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USAS Procedures for 1099 Reporting for Calendar Year 2023

FPP E.001

Timeline for State Agencies and Institutions of Higher Education

Any Time During the Calendar Year

Request the 1099 Verification Report (DAFR7940) using the USAS Report Request Profile (91) screen. See How to Request the 1099 Verification Report (DAFR7940). The DAFR7940 may be requested daily at any time during the year. We suggest you request and review this report often to minimize the number of adjustments needed in January. A complete report should be run after December 31 to ensure all data for the calendar year is reviewed and included.

Review the DAFR7940 and make necessary adjustments to 1099 data in USAS. See Adjusting USAS Data. All USAS data adjustments must be made by Jan. 30, 2024.

First-Time Electronic Filings

IRS due date for TCC submission is Nov. 1 of the year before information return(s) are due to ensure you are ready for electronic transmission. IRS Information Return (IR) Application for Transmitter Control Code received after Nov. 1 may not be processed in time to meet your agency’s electronic filing needs.

  1. Submit the IRS IR-TCC Application for Transmitter Control Code to the IRS by Nov. 1 or at least 45 days prior to the 1099 filing deadline.
  2. When you receive the TCC, email expenditure.assistance@cpa.texas.gov to request an update to the D53 profile. Include your agency name, number and the TCC in the request.
  3. Follow the instructions in the section of this FPP titled USAS Screen Reminders and subheading Titles Profile (D53) screen to verify the TCC is established in USAS.

Changes to an existing TCC can be made by accessing the IR-TCC application on the FIRE webpage. As changes occur, you must update and maintain the IR-TCC application.

Jan. 2–30, 2024 (USAS Processing Schedule)

You may enter a request on the USAS 91 screen for the DAFR7950. If you select hard copy 1099s to be printed, they will be available for pick up at the Comptroller’s office each business day from Jan. 3–31.

Jan. 8–30, 2024

USAS generates the IRSRDF Jan. 8–30. Agencies may run the DAFR7950 requesting the IRSRDF any business day in January. The file will be available through File Transfer Protocol (FTP) on Jan. 8 for all agencies that made the request on or before Jan. 5. For agencies that request the file Jan. 8–30, the file will be available the following business day.

To prevent duplicate reporting, do one of the following:

  • Upload only ONE complete DAFR7950 report to the IRS using the Filing Information Returns Electronically (FIRE) system (even if multiple reports were requested).
    – or –
  • Mail only ONE set of Copy A 1099 forms along with Form 1096 to the IRS. To order official IRS forms, which include a scannable Form 1096 and Copy A, for filing with the IRS, visit http://www.IRS.gov/orderforms.

Path to perform “FTP Get”

Agencies can retrieve 1099 files via file transfer protocol (FTP) using these paths.

Data File

Prod.usa.agyXXX.ten99rec.print

(XXX = 3-digit agency number)

 
IRSRDF

 Prod.usa.agyXXX.ten99mag.print

(XXX = 3-digit agency number)

Jan. 30, 2024

This is the last day you can adjust the 1099 reportable data that will be reflected on the IRSRDF.

This is also the last day the Comptroller’s office can receive and process Profile Change Requests updating the USAS Titles Profile (D53) screen to include TCCs. Any changes made after this date will not be reflected on the IRS reportable data file.

Jan. 31, 2024

This is the deadline for agencies to furnish 1099s to recipients. Forms must be postmarked on or before this date. This is also the deadline to either file electronically with the IRS (Form 1099-NEC only) or send hard copy forms to the IRS.