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

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/Recursos Utiles
Form 1099G
Forma 1099G
An Overview of Form 1099G
Visión General de la Forma 1099G
Frequently Asked Questions
Preguntas Frecuentes Acerca De La Forma 1099G
Form 1099G Example
Sign-up for 2011 Electronic 1099G / Regístese para la 1099 G electrónica (sin embargo la aplicación electronica solomente en ingles)