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

Frequently Asked Questions about Form 1099G

8. The 1099G states that the refund, offset or credit was issued for a previous year and not the current year. Why should I have to report it on the following year's return?

We are required to report refund, offsets or credit transactions in the year they actually occur. Since your 2008 refund was issued in 2009, we cannot issue a 1099G form as if the refund took place in 2008.

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