StacksVerified U.S. regulatory reference

31 CFR §256.51

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
No, Fiscal Service does not report Judgment Fund payments as potential taxable income to the IRS. Fiscal Service does not have sufficient information about the payment to determine if a Form 1099 must be issued or to prepare such a form when required. To the extent any Form 1099 needs to be issued, it is the responsibility of the agency submitting the payment request to do so.