FAQ's  1099-G

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.