FAQs - Individual Income Tax

What is Form 1099-G / 1099-INT?

Forms 1099-G / 1099-INT are for reporting income / interest required by the IRS and are to be provided to someone who is the recipient of certain government payments. The forms are issued by the states for state income tax overpayments including interest, refunds, credit carry forwards, donations, use tax and offsets issued to taxpayers for an amount greater than $10 and who itemized deductions on their federal return for the previous calendar year.

Example:

  • In 2013 taxpayer shows $1500.00 in Ohio income tax withholding reported on their W2.
  • On the 2013 Federal return, taxpayer claims $1500.00 in state and local taxes paid on Schedule A. This income is deducted from their federal taxable income.
  • When taxpayer files their 2013 Ohio return after all deductions and credits have been taken their liability is only $1200.00, resulting in a $300 overpayment.
  • This taxpayer will receive a 1099-G showing an overpayment in the amount of $300 which should be added as income on the federal return, since it was previously excluded as taxes paid.

Note: If tax returns for multiple years are filed with an overpayment in the same calendar year, a separate 1099-G and/or 1099-INT will be issued for each tax year filed in that calendar year.