IRS Form 1099-MISC and 1099-NEC

Find out how to handle UC San Diego related 1099-MISC and 1099-NEC forms.

Businesses usually send 1099 forms to fulfill a legal requirement to report to the recipient and to the IRS that certain payments may be taxable income.

1099 forms issued by UC San Diego

Disbursements issues 1099 forms to payees of UC San Diego.

1099’s are either mailed or emailed out depending on how they selected to receive their tax form during the PaymentWorks registration process. If email is selected then they can expect to receive an email from Tax1099 Support <statements@tax1099.com> (ZenWork) with information on how to obtain their 1099.

For more information, contact Disbursements through Services & Support (login required).

For non UC San Diego employee or students, please email payables@ucsd.edu

1099’s issued to UC San Diego employees can either be mailed out or also emailed out depending if we have a legal address on file for the employee within the Oracle financial system. UC Path does not provide us with legal address information at this time. If the 1099 was emailed it would also come from Tax1099 Support <statements@tax1099.com> (ZenWork).

1099 forms addressed to UC San Diego

• If you receive a a tax form issued to UC San Diego, send it to Financial Control, Mail Code 0953. These forms are usually sent in error, and Internal Controls & Accounting may need to follow up.

Background: Vendors/ payers do not need to send 1099 forms to UCSD. Vendors can request a Form W-9 that confirms UCSD's tax-exempt status.

In general, UC San Diego's income, regardless of the source, is not taxable by either the federal or state government. The small amount that is taxable won't be reported on a 1099-MISC. However, vendors do frequently send 1099 forms. They also mistakenly address UC San Diego's 1099s to university employees (e.g., patient medical services might be reported as income to a UCSD physician.)