Interest/Dividends/Other Types of Income > 1099 Information Returns (All Other)

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Frequently Asked Tax Questions

Interest/Dividends/Other Types of Income - 1099 Information Returns (All Other)

Rev. date: 1/2009

I received a Form 1099-G, for my state tax refund. Do I have to include this amount as income on my return?

Form 1099-G
Information Returns
State Taxes
State tax refund.
Tax Refund

Whether or not you have to report your state income tax refund on your federal income tax return depends on if you itemized your deductions using Form 1040, Schedule A:

If you did not itemize your deductions on your Federal tax return for the same year to which the state or local tax refund applies, do not report any of the refund as income.
If you received a refund of state or local income taxes this year for which you took an itemized deduction in an earlier year, you may have to include all or part of the refund as income on your tax return.
Report your taxable State or Local Refunds on Form 1040 (PDF). You cannot use Form 1040A (PDF) or Form 1040EZ (PDF).


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