Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

Frequently Asked Questions about Form 1099G

1. What is Form 1099G?

Form 1099G is an information return required by the IRS. The form is filed by the states for state income tax refunds issued to taxpayers for an amount greater than $10 and who itemized on their federal return for the previous calendar year. If a taxpayer filed returns for two tax years during the calendar year and amends a third year's tax return, a separate 1099G will be issued for each tax year.

Helpful Resources
Form 1099G
An Overview of Form 1099G
Frequently Asked Questions
Form 1099G Example
Preguntas Frecuentes Acerca De La Forma 1099G