Frequently Asked Questions about Form 1099G

6. I never received the refund, offset or credit claimed on the 1099G because it was intercepted and applied to a tax liability from another state, child support, Central Collection Unit or IRS. Do I still have to report the refund, offset or credit as income?

Yes. If the refund, offset or credit was intercepted and applied to another state agency or any other liability, you received a benefit from the refund by reducing your debt. This refund is still income to you. You may contact Child Support at 1-800-332-6347, the Central Collection Unit at 1-888-248-0345 or the IRS at 1-800-829-7650.

Helpful Resources

Form 1099G

An Overview of Form 1099G

Frequently Asked Questions

Form 1099G Example

Preguntas Frecuentes Acerca De La Forma 1099G