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Frequently Asked Questions About Form 1099G

1. What is Form 1099G?

Form 1099G is an information return required by the IRS. The form is filed by the states for state income tax refunds issued to taxpayers for an amount greater than $10 and who itemized on their federal return for the previous calendar year. If a taxpayer filed returns for two tax years during the calendar year and amended a third year's tax return, a separate 1099G will be issued for each tax year.

Links for 1099G FAQs
Taxpayer Assistance
Frequently Asked Questions
Individual Tax FAQs
1099G FAQs
  q1 - What is Form 1099G?
  q16 - I received a 1099G. Is this a refund that I should be receiving in the mail?
  q3 - What should I do with my Form 1099G? Do I need to pay this amount?
  q4 - I have not received a 1099G before. What should I do with it?
  q5 - I never received the refund, offset or credit claimed on the 1099G because it was applied to a back-year Maryland tax liability. Why should I have to report this money as income?
  q6 - I never received the refund, offset or credit claimed on the 1099G...Do I still have to report the refund, offset or credit as income?
  q7 - I had an overpayment on a previous return, but the money was applied as a credit for estimated taxes on the following year's return. Since I didn't receive a refund check, do I still have to report this as income on my federal tax return?
  q8 - The 1099G states that the refund, offset or credit was issued for a previous year and not the current year. Why should I have to report it on the following year's return?
  q9 - I did have an refund for the amount listed on the 1099G, but I made a contribution to the Chesapeake Bay Fund on my tax return. Do I have to report this as income?
  q10 - Why is the amount on the 1099G different from the refund or credit I claimed on my tax return?
  q11 - I don't recall receiving a refund in that amount. How can I verify that it was issued?
  q12 - The address on the 1099G is incorrect. How can I have it corrected?
  q13 - How do I get a duplicate Form 1099G?
  q14 - Do I need to attach the 1099G to my return?
  q15 - Is my refund taxable to the IRS?
  q2 - Can I receive my 1099G electronically?
  q17 - How long will my consent to receive an electronic 1099-G remain in effect?
  q18 - How do I obtain a paper copy of my 1099-G after withdrawing consent?
  q19 - How long will my 1099-G remain online to be accessed?
  q20 - What software requirements are needed to view my 1099-G?
  q21 - What if I want a paper copy and still keep my electronic consent?
  q22 - Can I receive my 1099G electronically?
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