FAQs - Individual Income Tax

How is the amount reported on the 1099-G determined?

The refund amount reported on the 1099-G is generally the “Overpayment” on your Ohio and/or school district return. The overpayment may differ from the amount you reported based on corrections made to your return. The amount reported on the 1099-G also includes any portion of your refund that was:

  • Carried forward to the next tax year;
  • Donated to charity on your return;
  • Used to pay Ohio use tax on your return; OR
  • Offset to pay any debt(s) reported to the Department.

Example: Ashley has an overpayment on her IT 1040 of $500. She donates $75 on her return, and thus receives a refund of $425. Even though she only receives $425, her 1099-G will report $500. The $75 that she donated on her return is still considered a refund that Ohio is required to report on the 1099-G.

Note: The 1099-G does not include any taxes paid within the same year (e.g., amounts paid on an amended return). The Department may also issue a 1099-G for other types of income tax refunds, such as from an appeal or a refund application.