FAQs - Individual Income Tax

Why did I receive a 1099-G from the Department of Taxation?

The 1099-G is neither a bill nor a refund. Instead, the Department is required to issue a 1099-G if all of the following are true:

  • The taxpayer itemized deductions on their federal return for the previous calendar year;
  • The taxpayer was entitled to an Ohio and/or school district income tax refund during the tax year; AND
  • The refund was greater than $10.

Example: Ronald deducts his $1,500 in Ohio income tax withholding on his federal Schedule A. This deduction reduces his federal taxable income. When filing his Ohio IT 1040, his tax liability is $1,200, resulting in a $300 refund. Therefore, Ronald will receive a 1099-G from the Ohio Department of Taxation reporting a refund of $300.

Note: The Department only issues a 1099-G to report a refund. The Department is required to report refunds in the year they actually occur. If refunds for multiple tax years are issued in the same calendar year, the Department will issue a separate 1099-G for each tax year. If you have questions related to a 1099-G issued by another agency, you must contact the agency on the form.