1099G Information

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.

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 here online to access your 1099G.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

No, this is a record of a refund that has already been issued to you.

For more information, see Estimated Tax.

Your consent will remain in effect until such time that you wish to change it.

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.

The 1099G will remain accessible online from January until December for the current tax year.

You must have the most recent version of Adobe Acrobat Reader which is available for free online.

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.

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.

• 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

• 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