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I received a 1099-G. Is this a refund that I should be receiving in the mail?
What should I do with my Form 1099-G? Do I need to pay this amount?
How long will my 1099-G/ 1099-INT remain online to be accessed?
Form 1099-G is a report of income required by the IRS to be provided to someone who is the recipient of certain government payments. The form is filed by the states for state income tax overpayments including refunds, credit carry forwards, donations and offsets issued to taxpayers for an amount greater than $10 and who itemized deductions on their federal return for the previous calendar year. If a taxpayer filed returns for two tax years during the calendar year and amends a third year's tax return, a separate 1099-G will be issued for each tax year filed in that calendar year.
Example:
2. I received a 1099-G. Is this a refund that I should be receiving in the mail?
No, this is an income statement of an overpayment that has already been issued or credited to you in the previous year. Keep in mind this includes any donations you chose to make, offsets or use tax paid utilizing part or all of your overpayment.
3. What should I do with my Form 1099-G? Do I need to pay this amount?
Form 1099-G is a report of income you received from your Ohio and/or School District Income taxes as a refund, credit carry forward, donation or offset. It is not a bill. This may be taxable income on the federal return. If you filed your federal return claiming itemized deductions for the tax year listed on the 1099-G, the refund is considered as income for federal tax purposes. You should review the federal return instructions for reporting state income tax overpayments. (See the instructions and worksheet in the federal Form 1040 tax booklet that pertains to line 10 - Taxable Refunds, Credits, or Offsets of State and Local Income Taxes.)
4. I have not received a 1099-G before, why did I get this?
A 1099-G may not have been issued in the past if an Ohio and/or School District Income tax refund was not received or itemized deductions were not claimed on the federal return. If you filed claiming itemized deductions on the federal return for the tax year listed on the 1099-G, the refund is considered as income for federal tax purposes. You should review the federal return instructions for reporting state income tax overpayments. (See the instructions and worksheet in the federal Form 1040 tax booklet that pertains to line 10 - Taxable Refunds, Credits, or Offsets of State and Local Income Taxes.)
5. I never received the refund or credit claimed on the 1099-G because it was captured/offset and applied to a prior Ohio tax liability. Why should I have to report the overpayment as income?
If the refund was intercepted and applied to state taxes or offset liability, you received a benefit from the refund by reducing your debt. This overpayment is still income to you. You may want to check with the IRS to see if any portion of what was applied to the back taxes can be included as an itemized deduction for taxes paid.
6. I never received the refund or credit claimed on the 1099-G because it was captured and applied to back child support or other debt. Do I still have to report the overpayment as income?
Yes. If the refund or credit was intercepted and applied to any other liability, you received a benefit from the refund by reducing your debt. This refund is still income to you.
7. I had an overpayment on a previous return, but the money was applied as a credit for estimated taxes to the next tax year. Since I didn't receive a refund check, do I still have to report this as income on my federal tax return?
Yes, a refund and a credit are simply different types of overpayments. We must include on Form 1099-G any overpayment allowed on your return, whether it was issued as a refund or credit. You may want to check with the IRS to see if any portion of what was applied to the next year can also be included as an itemized deduction for taxes paid.
8. The 1099-G states that the refund, credit carry forward, donation or offset was issued for a previous year and not the current year. Why should I have to report it on the following year's return?
We are required to report overpayments in the year they actually occur. Since your 2010 overpayment was issued in 2011, it would be reported on the 2011 1099-G.
9. I did have a refund for the amount listed on the 1099-G, but I made a contribution to one of the donation funds on my tax return. Do I have to report this as income?
Yes, we are required to report the total overpayment on your return, even though you contributed part or all of your refund to a donation fund. This overpayment is still income to you. If it was given as a donation, you may want to check with the IRS to see if any portion of what was donated can be included as an itemized deduction for charitable contributions.
10. Why is the amount on the 1099-G different from the refund or credit I claimed on my tax return?
The amount reported on the Form 1099-G may differ from the refund or credit claimed on your return because an error was made on the return or you elected to pay your use tax with a portion or all of your overpayment.
11. I claimed and paid use tax on my Ohio income tax return which reduced my overpayment amount. Why is the use tax amount added back to the refund amount on my 1099-G when I never received this money?
The Ohio Department of Taxation is required to report the total overpayment of income tax amount allowed on your return, even though you chose to have part of your overpayment applied to use tax. This is still considered income.
12. I don't recall receiving a refund in that amount. How can I verify that it was issued?
If you requested a refund check, you can request a photocopy of the cancelled check by contacting our Taxpayer Services Division at 1-800-282-1780, select individual income tax and opt to speak to an agent. If you requested a direct deposit to your bank account, you should review your bank statement(s) and/or check with the ACH department of your banking institution.
13. The address on the 1099-G is incorrect. How can I have it corrected?
To have your address corrected, please contact our Taxpayer Services Division at 1-800-282-1780 and select individual income tax, and then select the option to speak with an agent. Please be prepared to provide personal information for disclosure verification. Items such as full name, old address, amount of refund or overpayment, and social security number. You may also opt to email us this information through our secure email form, click here.
14. How do I get a duplicate/copy Form 1099-G?
You may register online using our Ohio I-File System. Once you have successfully registered and logged into I-File, select “View My 1099’s”. You may print a duplicate/copy from this system.
15. Do I need to attach the 1099-G to my return?
You do not need to attach the 1099-G to your federal or state income tax returns. Keep it for your records. If you use a professional tax preparer, please give the form to your preparer, along with your W-2s, and other tax records used for tax preparation.
16. Is my refund taxable to the IRS?
See the instructions and worksheet in the federal Form 1040 tax booklet that pertains to line 10 - Taxable Refunds, Credits, or Offsets of State and Local Income Taxes.
17. Can I receive my 1099-G electronically?
Beginning in January 2012 the Ohio Department of Taxation will allow the option to view your 1099-G report of income online through Ohio I-File. Once you have successfully registered to use Ohio I-File and log in, you may select “View My 1099’s”. Register here (takes you to I-File registration)
18. How long will my 1099-G/ 1099-INT remain online to be accessed?
The 1099-G/ 1099-INT will remain online January through mid December and will display any 1099-G/ 1099-INT’s issued to you for the last five years. Keep in mind they will only show for the years the IRS indicated you had itemized on the previous year federal return and you had an Ohio overpayment.
19. What software requirements are needed to view my 1099-G/ 1099-INT?
There are no specific software requirements to view your 1099-G/ 1099-INT online.
