By January 31 of each year, NDSS shall issue Forms 1099 and W-2, "Wage and Tax Statement," to social services providers, with copies to the IRS. Form 1099 shows the total of all non-FICA qualifying wages. Form W-2 lists FICA qualifying wages. The total annual amount paid to each provider is determined by adding the amounts shown on Forms 1099 and W-2. A provider may receive more than one Form W-2, but more than one Form-1099 per provider indicates an incorrect FID (federal identification) number.