An Overview of Form 1099G

Form 1099G is an information return - not a tax bill or a refund. If you received a Maryland income tax refund last year, we're required by federal law to send Form 1099G to you to report that the state refund may have to be reported as income on your federal tax return.

When you itemize deductions on your federal return, you are allowed to deduct state income taxes or sales taxes that you paid during the year. This deduction reduces your federal taxable income. If any part of the state income taxes you deducted on your federal return is later refunded to you, that amount must be reported as taxable income on your federal return for the year in which the refund is issued. See a Form 1099G example.

Form 1099G reflects all Maryland refunds

Form 1099G reflects all Maryland refunds that were credited to you for last year, including refunds from amended returns for prior years. The form will also show if any or all of your refund was applied to the following:

• A donation to the Chesapeake Bay and Endangered Species Trust Fund,
• Developmental Disabilities Waiting List Equity Fund or the Maryland Cancer Fund or
• A child support debt.
• A delinquent tax liability or another bill.

Even if your refund was applied to offset a bill or make a donation, federal law maintains that you received the benefit of the refund and you must report it as income.

Keep 1099G with records

You don't need to attach the 1099G form to your federal or state income tax returns. Just keep it for your records. To maintain confidentiality, we do not include any Social Security number information.

If you use a professional tax preparer, beginning in February 2012 they will be able to access your 1099G information from our web site. If you receive a paper 1099G please give the form to your preparer, along with your W-2s and other tax information. If your name and/or address on the form is incorrect, contact us.

You can also sign up to receive and view your 1099G electronically on our web site at https://interactive.marylandtaxes.com/Individuals/paperless/1099g/default.asp

Assistance

For more information, see Frequently Asked Questions.

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)