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

Frequently Asked Questions about Form 1099G

7. I had an overpayment on a previous return, but the money was applied as a credit for estimated taxes on the following year's return. Since I didn't receive a refund check, do I still have to report this as income on my federal tax return?

A refund and a credit are simply different types of overpayments. We must include on Form 1099G any overpayment allowed on your return, whether it was issued as a refund or as a credit. As a result, you are subject to the same federal reporting requirements as if you had received a refund check.

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)