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.

What should I do with my Form 1099-G? Is this amount taxable on my IRS return?

Form 1099-G is a report of income you received from your Ohio and/or School District Income taxes as a refund, credit carry forward, donation or offset. It is not a bill. This may be taxable income on the federal return. If you filed your federal return claiming itemized deductions 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.)