[sc68cal]

That's a great question. I would also love to know that answer. I agree with you that they're not going to share the refund if the importer was the middleman in the supply chain, and same thing if the importer was also the seller.

[lotsofpulp]

There is a 1099 specifically for money received from the government.

https://www.irs.gov/forms-pubs/about-form-1099-g