Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

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.)