Frequently Asked Questions about Form 1099G

5. I never received the refund, offset or credit claimed on the 1099G because it was applied to a back-year Maryland tax liability. Why should I have to report this money as income?

If the refund was intercepted and applied to state taxes for another year, you received a benefit from the refund by reducing your debt. This refund is still income to you.

Helpful Resources

Form 1099G

An Overview of Form 1099G

Frequently Asked Questions

Form 1099G Example

Preguntas Frecuentes Acerca De La Forma 1099G