1099G Information
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 you Form 1099G to report that the state refund may have to be reported as income on your federal tax return.
To learn more about the information reported on your Form 1099G, to sign up to receive it electronically and for other information, review the Frequently Asked Questions and visit the links listed below.
Helpful Resources
1099G FAQs
- What is Form 1099G?
- Can I receive my 1099G electronically?
- What should I do with my Form 1099G? Do I need to pay this amount?
- I have not received a 1099G before. What should I do with it?
- I never received the refund, offset or credit claimed on the 1099G because it was applied to a back-year Maryland tax liability. Why should I have to report this money as income?
- 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?
- 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?
- Can I put the full amount of the earned income credit from my federal return on Form 502 or Form 505?
- I did have a 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?
- Why is the amount on the 1099G different from the refund or credit I claimed on my tax return?
- I don't recall receiving a refund in that amount. How can I verify that it was issued?
- The address on the 1099G is incorrect. How can I have it corrected?
- How do I get a duplicate Form 1099G?
- Do I need to attach the 1099G to my return?
- Is my refund taxable to the IRS?
- I received a 1099G. Is this a refund that I should be receiving in the mail?
- How long will my consent to receive an electronic 1099G remain in effect?
- How do I obtain a paper copy of my 1099G after withdrawing consent?
- How long will my 1099G remain online to be accessed?
- What software requirements are needed to view my 1099G?
- What if I want a paper copy and still keep my electronic consent?
- Can I receive my 1099G electronically?
- How do I withdraw my consent after I have provided it?
- How do I change my email address?
1099G Answers
- What is Form 1099G?
Form 1099G is an information return required by the IRS. The form is filed by the states for state income tax refunds issued to taxpayers for an amount greater than $10 and who itemized on their federal return for the previous calendar year. If a taxpayer filed returns for two tax years during the calendar year and amended a third year's tax return, a separate 1099G will be issued for each tax year.
NOTE: If you claimed standard deduction on your state return you will not receive a 1099G. Claiming standard deduction does not require you to include your state refund as income on your federal return.
- Can I receive my 1099G electronically?
Beginning in January 2012 the Comptroller of Maryland will be offering you a paperless option for receiving the 1099G income tax refund statement. You will continue to receive your paper statement unless you choose the paperless option.
Sign up online to access your 1099G.
- What should I do with my Form 1099G? Do I need to pay this amount?
Form 1099G is a report of income you received from your Maryland state taxes as a refund, offset or credit. It is not a bill. This refund, offset or credit may be taxable income. You should review the federal return instructions for reporting state income tax refunds.
- I have not received a 1099G before. What should I do with it?
A 1099G may not have been issued in the past if a Maryland refund was not received or itemized deductions were not claimed on the federal return. If you filed claiming itemized deductions on the federal return for the tax year listed on the 1099G, the refund is considered as income for federal tax purposes. Report the refund as income on Line 8 of your federal Form 1040.
- I never received the refund, offset or credit claimed on the 1099G because it was applied to a back-year Maryland tax liability. Why should I have to report this money as income?
If the refund was intercepted and applied to state taxes for another year, you received a benefit from the refund by reducing your debt. This refund is still income to you.
- 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 for additional information.
- 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.
- Can I put the full amount of the earned income credit from my federal return on Form 502 or Form 505?
If you qualify for the federal earned income tax credit and claim it on your federal return, you may be entitled to an earned income tax credit on the state return equal to 50 percent of the federal tax credit. For more information, see Earned Income Tax Credit. Part-year residents and nonresidents must prorate the earned income credit in accordance with our instructions.
- I did have a 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, Developmental Disabilities Waiting List Equity Fund, Fair Campaign Financing 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.
- Why is the amount on the 1099G different from the refund or credit I claimed on my tax return?
The amount reported on the Form 1099G is different from the refund or credit claimed on your return because an error was made on the return, or this amount may include interest that was refunded to you.
- I don't recall receiving a refund in that amount. How can I verify that it was issued?
If you requested a refund check, you can request a photocopy of the cancelled check. If you requested a direct deposit to your bank account, you would have to check your bank statement and account information.
- The address on the 1099G is incorrect. How can I have it corrected?
To have your name and/or address corrected, please contact our Taxpayer Service Division at 410-260-7980 from Central Maryland or 1-800-MDTAXES (638-2937) from elsewhere and speak to a customer service representative.
- How do I get a duplicate Form 1099G?
To request a duplicate 1099G, contact our Taxpayer Service Division at 410-260-7980 or 1-800-MDTAXES (638-2937) and speak to a customer service representative. Your duplicate 1099G will be a printout and it will not look the same as the original one that was mailed.
- Do I need to attach the 1099G to my return?
You do not need to attach the 1099G to your federal or state income tax returns. Keep it for your records. If you use a professional tax preparer, please give the form to your preparer, along with your W-2s and other tax information.
- Is my refund taxable to the IRS?
See the instructions and worksheet in the federal Form 1040 tax booklet that pertain to Federal Line 8 - Taxable Refunds, Credits, or Offsets of State and Local Income Taxes.
- I received a 1099G. Is this a refund that I should be receiving in the mail?
No, this is a record of a refund that has already been issued to you.
For more information, see Estimated Tax.
- How long will my consent to receive an electronic 1099G remain in effect?
Your consent will remain in effect until such time that you wish to change it.
- How do I obtain a paper copy of my 1099G after withdrawing consent?
You can go to the online application to sign up for electronic 1099G and check the box to receive a paper 1099G the following year. You can e-mail: taxhelp@marylandtaxes.gov and request a paper copy, or call Taxpayer Service at 1-800-MDTAXES or 410-260-7980. In all cases you will need to provide your name, address and Social Security number.
- How long will my 1099G remain online to be accessed?
The 1099G will remain accessible online from January until December for the current tax year.
- What software requirements are needed to view my 1099G?
You must have the most recent version of Adobe Acrobat Reader which is available for free online.
- What if I want a paper copy and still keep my electronic consent?
You can go to the online application, login and print a copy. You can e-mail us at taxhelp@marylandtaxes.gov or call Taxpayer Service at 1-800-MDTAXES or 410-260-7980. In all cases you will have to provide your name, address and Social Security number.
- Can I receive my 1099G electronically?
Yes! The Comptroller of Maryland now offers a paperless option for receiving the 1099G income tax refund statement. You will continue to receive your paper statement unless you choose the paperless option.
- How do I withdraw my consent after I have provided it?
- Sign up for paperless delivery of your 1099G
- Once you are signed up for paperless delivery, log on by entering your social security number, name and password (the password will be set up during your sign up process)
- Once you've logged in, select "withdraw consent" found near the bottom of the page
- Log off and close your browser
or
You can email us at taxhelp@marylandtaxes.gov, or send us a letter stating that you withdraw your consent to receive your Form 1099G electronically. In all cases you will need to provide your name, address and Social Security number.The mailing address is:
Comptroller of Maryland
Revenue Administration Division
Taxpayer Service Division
110 Carroll Street
Annapolis, Maryland 21411 - How do I change my email address?
- Sign up for paperless delivery of your 1099G
- Once you are signed up for paperless delivery, log on by entering your social security number, name and password (the password will be set up during your sign up process)
- Change your email address and click update at bottom
- Log off and close your browser