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Frequently Asked Tax Questions

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

  1. I received a Form 1099-G reporting the state tax refund I received during the year. Do I have to include this as income on my federal tax return?

Rev. date: 11/10/2016

I received a Form 1099-G reporting the state tax refund I received during the year. Do I have to include this as income on my federal tax return?

Whether or not your state income tax refund is taxable on your federal income tax return depends on whether you took an itemized deduction (Schedule A (Form 1040)) for the tax that was later refunded.
Additional Information
Instructions for Form 1040