Notice of requirement to file Form 1099

Rebates may be considered income or a subsidy for tax purposes and may be taxable to the customer or the third party receiving the rebate check. Customers are urged to consult their own tax advisors concerning the potential taxability of these rebates. Rebate(s) greater than $600 will be reported to the Internal Revenue Service on IRS form 1099, unless the customer is exempt. The City of Roseville shall not be responsible for any tax obligations that may be imposed on a customer as a result of the receipt of an Energy Efficiency Rebate.