What a 1099-G is and why you need it for a state refund

A 1099-G is the form the state sends you when it issues a refund of state income tax you paid. The state tax authority — not the IRS — generates and mails this form. You need it because if you itemize deductions on your federal return, you may be able to deduct state and local taxes (SALT) paid in that year, and the 1099-G documents how much state tax you actually got back.

The form arrives in your mail or online account, usually between late January and early February, though timing varies by state. It shows the refund amount, the year the refund was for, and the year you received it — which matters because you deduct it in the tax year you received the money, not the year you paid the original tax.

You do not request a 1099-G the way you might request other documents. The state generates it automatically when it processes your refund. Your job is to locate it, understand what it says, and report it correctly on your federal return.

Key Takeaways

  • The state tax authority mails or posts your 1099-G automatically after processing your refund — you do not need to request it.
  • The form arrives between late January and early February in most states, though some states mail them later or only upon request.
  • You report the 1099-G refund on your federal return in the year you received the money, not the year you paid the original tax.
  • If you do not receive a 1099-G by mid-February, contact your state tax authority directly — do not wait until tax season is over.
  • Keeping your 1099-G with your tax records is essential if the IRS ever questions your SALT deduction or refund reporting.

Where to find your 1099-G online

Most states now post 1099-G forms in your online tax account rather than mailing them. Log into your state tax authority's website using the same credentials you used to file your state return. Look for a section labeled "Documents," "Tax Records," "Refunds," or "1099-G Forms." The exact name varies by state.

If your state has an online portal, you can usually read the 1099-G as a PDF and print it or save it. Some states also allow you to view it on screen without downloading. A few states — including California, New York, and Texas — still mail paper copies by default, though they may offer online access as an option.

If you filed your return through a tax preparer or software, ask whether they received the 1099-G electronically. Many tax software companies and CPA firms receive these forms directly from the state and can show them to you in your account.

What to do if you did not receive a 1099-G

If you received a state refund but do not see a 1099-G by mid-February, contact your state tax authority's customer service line. Have your Social Security number, the year you received the refund, and the refund amount ready. The state can confirm whether a 1099-G was issued and, if so, resend it or provide a copy.

Some states issue 1099-Gs only upon request, particularly if the refund was small or if you received it as a paper check rather than direct deposit. Ask the state representative directly whether you need to request the form or whether it will arrive automatically.

If the state says no 1099-G was issued, ask why. This can happen if the refund was applied to next year's taxes instead of sent to you, or if there was an error in processing. Get the reason in writing if possible, because you will need to explain the discrepancy to the IRS if you reported the refund on your federal return.

How to report the 1099-G on your federal return

The 1099-G amount goes on Schedule 1 (Form 1040), line 1, as "Other income." This is true whether you itemize or take the standard deduction. The IRS requires you to report all refunds of state and local taxes, even if you cannot deduct them on your federal return.

However, you only deduct the refund itself if you itemized deductions in the year you paid the original tax. If you took the standard deduction that year, you cannot deduct the refund now. The logic is that you already got the benefit of the standard deduction, so you cannot also claim a deduction for taxes you paid.

If you itemized in the year you paid the tax, you can deduct the refund on Schedule A (Form 1040) as a reduction to your state and local taxes paid. This is reported as a negative number — it reduces your SALT deduction for that year.

State-specific timing and delivery methods

Timing and format vary significantly by state. California typically mails 1099-Gs in early February but allows online access through its MyTaxes portal. New York mails them by early March. Florida, Texas, and other states with no income tax do not issue 1099-Gs at all. Washington and Oregon mail forms by late February but also post them online.

Some states issue 1099-Gs only for refunds above a certain threshold — often $1 or $10, depending on the state. If your refund was very small, the state may not have generated a form. Contact the state to confirm the threshold.

If you moved during the year, the state may have mailed the 1099-G to your old address. Update your address with the state tax authority and request a replacement form be sent to your current address, or ask for it to be posted to your online account instead.

What happens if you lose your 1099-G

If you lose the form after receiving it, you can request a duplicate from your state tax authority. Most states will email or mail a replacement at no cost. You do not need to wait for a new one to arrive — you can report the refund on your federal return using the information from your state refund confirmation email or letter, which shows the same amount.

Keep a copy of your state refund confirmation and your 1099-G together with your tax records for at least three years. If the IRS questions your refund reporting or your SALT deduction, you will need to show both documents to prove the amount and the year you received it.

Frequently Asked Questions

Do I have to report the 1099-G if I took the standard deduction?

Yes. You must report all state and local tax refunds on Schedule 1 (Form 1040), line 1, regardless of whether you itemize or take the standard deduction. However, you can only deduct the refund itself if you itemized deductions in the year you paid the original tax.

What if my state did not send a 1099-G but I received a refund?

Contact your state tax authority to confirm whether a form was issued. If the state says it was not, ask why — the refund may have been applied to next year's taxes or there may have been a processing error. Get the explanation in writing. You can still report the refund on your federal return using your state refund confirmation letter.

Can I deduct a state tax refund if I took the standard deduction the year I paid the tax?

No. You can only deduct a refund if you itemized deductions in the year you paid the original tax. If you took the standard deduction that year, you already received the benefit of that deduction and cannot claim the refund as an additional deduction.

When should I report the 1099-G — in the year I paid the tax or the year I received the refund?

Report it in the year you received the refund, not the year you paid the original tax. A 1099-G issued in 2024 for a 2023 refund goes on your 2024 federal return, even though the original tax was paid in 2023.

What if I received a state refund but the 1099-G shows a different amount?

Contact your state tax authority when ready. The amounts should match. A discrepancy could indicate a processing error, a partial refund, or a refund that was partially applied to next year's taxes. Get a written explanation before filing your federal return.