Landlord IRS Garnishment

The payments for housing assistance issued to a landlord are reported to the IRS and FTB by the FMS department via IRS form 1099. Occasionally, the Controller-Treasurer Department receives a Levy Notice from IRS and/or FTB which is an “Order to Withhold Personal Income Tax Effective for One Year” for the landlord/provider.

When a Levy Notice is received, the Controller-Treasurer Department contacts FMS-Accounts Payable Unit who will work with the GA OMC on the processing of the Levy Notice Requests. The “Garnishment Procedures for GA-landlord Payments” are saved in the GA office Shared Drive for designated staff use.

Related Topics

Overview

Providing the Landlord Form to the Client