March 20, 1987
Mr. Daniel J. Todd
Walworth County State's Attorney
115 Fourth Street West
Mobridge, South Dakota 57601
OFFICIAL OPINION NO. 87-09
Filing of 1099s by county governments
Dear Mr. Todd:
You have requested an official opinion from this office based upon the following facts:
FACTS:
During 1986, Walworth County has paid several individuals interest for obligations which are not considered tax-exempt. By federal statutes and IRS regulations, county governments must issue and fill out informational returns (1099s) advising of that payment to individuals and send copies of same to the recipients.
Based upon the foregoing facts, you have asked the following question:
QUESTION:
Which county office is required to prepare those informational returns, send the original return to the IRS and copies to the recipient?
In view of the fact that it is the county auditor who prepares other federal tax information based on the county accounting records, it is my opinion that the county auditor should prepare the returns included in your question.
Sincerely,
Roger A. Tellinghuisen
ATTORNEY GENERAL
