Comptroller of Maryland
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Translate the website to many languages Home Page

An Overview of Form 1099G

Form 1099G is an information return - not a tax bill or a refund. If you received a Maryland income tax refund last year, we're required by federal law to send Form 1099G to you to report that the state refund may have to be reported as income on your federal tax return.

When you itemize deductions on your federal return, you are allowed to deduct state income taxes or sales taxes that you paid during the year. This deduction reduces your federal taxable income. If any part of the state income taxes you deducted on your federal return is later refunded to you, that amount must be reported as taxable income on your federal return for the year in which the refund is issued. See a Form 1099G example.

Form 1099G reflects all Maryland refunds

Form 1099G reflects all Maryland refunds that were credited to you for last year, including refunds from amended returns for prior years. The form will also show if any or all of your refund was applied to the following:

  • A donation to the Chesapeake Bay and Endangered Species Trust Fund
  • A donation to the Developmental Disabilities Waiting List Equity Fund
  • A donation to the Maryland Cancer Fund
  • A child support debt
  • A delinquent tax liability or another bill

Even if your refund was applied to offset a bill or make a donation, federal law maintains that you received the benefit of the refund and you must report it as income.

Keep 1099G with records

You don't need to attach the 1099G form to your federal or state income tax returns. Just keep it for your records. To maintain confidentiality, your Social Security number is not included on your Form 1099G.

If you use a professional tax preparer, please give the form to your preparer, along with your W-2s and other tax information. If your name and/or address on the form is incorrect, contact us.


Links for I Got Form 1099G
Individual Tax Types
Income Tax
Tax Information
I Got Form 1099G
  1099G FAQs
  1099G PFAs en Espanol
  An Overview of Form 1099G
  Visión General de la 1099G
  Forma 1099G
Download for Adobe Reader Homepage