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1099 Information Returns (All Other)

Question: I received a Form 1099-G, regarding a payment received during the year, for my state tax refund. Do I have to include this amount as income on my return?

Answer:

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 Schedule A (Form 1040) (PDF):

  • 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 line 10 of Form 1040 (PDF). You cannot use Form 1040A (PDF) or Form 1040EZ (PDF) if the item must be reported on your return.

Additional Information:


Category: Interest, Dividends, Other Types of Income
Subcategory: 1099 Information Returns (All Other)

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224