Frequently Asked Questions about Form 1099G

9. I did have an refund for the amount listed on the 1099G, but I made a contribution to the Chesapeake Bay Fund on my tax return. Do I have to report this as income?

We are required to report the total refund amount allowed on your return, even though you contributed part of your refund to the Chesapeake Bay Fund, Fair Campaign Fund or the Maryland Cancer Fund on your tax return. Your donation does not change the amount you claimed as a refund for the year on your return. You are subject to the same federal reporting requirements as if you had received a check for the full amount of your refund.