FAQ's  1099-G

The 1099-G states that the refund, credit carry forward, donation or offset was issued for a previous year and not the current year. Why should I have to report it on the following year's return?

We are required to report overpayments in the year they actually occur. Since your 2015 overpayment was issued in 2016, it would be reported on the 2016 1099-G.