What a 1099-G is and why you need it for state refunds
A 1099-G is the form the state sends you when it pays out a refund, unemployment benefits, or other government payments. For state tax refunds specifically, the state tax authority issues the 1099-G to report the refund amount to you and to the IRS. You need this form because the refund itself counts as income in the year you receive it — even though you already paid tax on that money when you earned it.
The state mails or makes available the 1099-G after the refund has been processed and paid. It shows the exact amount refunded and the date the payment left the state's account. If you received a state refund in the previous tax year, you will receive a 1099-G for that refund, and you must report it on your federal return.
The timing matters: the 1099-G is issued for the tax year in which you received the refund, not the year you filed the return that generated it. If you filed your 2023 state return in early 2024 and received the refund in March 2024, your 1099-G will be dated 2024.
Key Takeaways
- Your state tax authority mails or posts the 1099-G after your refund has been paid, typically by late January or early February.
- You can request a duplicate 1099-G by contacting your state's tax department directly — most states have an online portal or a phone line for this purpose.
- If you received a refund but never got the 1099-G, check your state's website first; many states now post forms online instead of mailing them.
- The 1099-G is required to file your federal return accurately if you received a state refund in that tax year.
How to find your 1099-G online
Most states now post 1099-G forms in an online account portal rather than mailing them. Log into your state tax department's website using the same credentials you used to file your state return or check your refund status. Look for a section labeled "Documents," "Tax Forms," "1099-G," or "Refund Information."
The form is usually available by late January, though some states post it as early as mid-January. If you cannot find it online by early February, the state may still be processing refunds. You can download and print the 1099-G directly from the portal, or the state may allow you to view it on screen without downloading.
If your state does not have an online portal, check the state tax department's main website for a link to "View Your 1099-G" or "Download Tax Forms." Some states still mail the form, in which case it should arrive by early February.
Requesting a duplicate 1099-G from your state
If you did not receive your 1099-G and cannot find it online, contact your state tax department directly. Most states have a dedicated phone line for tax form requests, and many allow you to request a duplicate through their website or by mail.
When you call or submit a request, have your Social Security number and the tax year in question ready. Tell the representative you need a duplicate 1099-G for a specific refund. They will verify your identity and either email, mail, or post the form to your online account within one to three business days.
Some states charge a small fee for duplicate forms — typically $5 to $15 — though many waive the fee if you request it within the same tax year. Ask about the fee before requesting the form.
State-by-state contact methods for 1099-G requests
| State | Primary Contact Method | Where to Find 1099-G |
|---|---|---|
| California | Phone: 1-888-792-4272 or online portal (ftb.ca.gov) | Online account or by mail |
| New York | Phone: 1-518-457-5181 or online portal (tax.ny.gov) | Online account or by mail |
| Texas | Phone: 1-800-252-5555 or online portal (comptroller.texas.gov) | Online account or by mail |
| Florida | Phone: 1-850-488-6800 or online portal (floridarevenue.com) | Online account or by mail |
| Illinois | Phone: 1-217-782-3336 or online portal (idor.illinois.gov) | Online account or by mail |
For states not listed, visit your state's tax department website and search for "1099-G" or "Request Tax Forms." The website will direct you to the phone number, mailing address, or online form for requesting duplicates. If your state has no income tax (such as Texas, Florida, or Nevada), you will not receive a 1099-G for a state refund because no refund was issued.
What to do if you received a refund but no 1099-G
If you know you received a state refund but never got a 1099-G, start by checking your state's online portal. The form may have been posted there instead of mailed. Log in with your credentials and look for a "Documents" or "Tax Forms" section.
If the form is not online and you cannot reach the state by phone, you can still file your federal return. Report the refund amount on your federal return based on the deposit date and amount shown in your bank account or on the state's refund status page. The IRS will cross-check this against the 1099-G when the state eventually files it, so accuracy matters.
If there is a mismatch between what you reported and what the state reported, the IRS will send you a notice. At that point, you can provide a copy of the 1099-G or a letter from the state explaining the discrepancy. This is not a penalty — it is a routine reconciliation.
When the 1099-G shows the wrong amount
If your 1099-G shows a refund amount that does not match what you actually received, contact your state tax department immediately. This can happen if the state made an error, if part of your refund was offset to pay a debt, or if you received a partial refund.
Ask the state to explain the discrepancy in writing. If the state made an error, it will issue a corrected 1099-G (usually labeled as a "corrected" or "amended" form). If the refund was offset, the state should have sent you a notice explaining this, and the 1099-G amount will be correct — it reflects only what you actually received.
Do not file your federal return until you have clarified the amount. Report the amount shown on the 1099-G, not the amount you expected to receive. If you file with the wrong amount, you will have to amend your federal return later.
Using your 1099-G to file your federal return
When you file your federal return, you will report the 1099-G amount on Schedule 1 (Form 1040), line 1, under "Other Income." The amount is taxable because the IRS considers a refund of state taxes to be income in the year you receive it — this is called the "tax benefit rule."
However, if you did not itemize deductions in the year you paid the state tax, you do not owe federal tax on the refund. The tax benefit rule only applies if you deducted state taxes on your federal return in the prior year. Your tax software or preparer will handle this calculation automatically if you provide the 1099-G amount.
Keep a copy of your 1099-G with your tax records for at least three years. If the IRS questions the amount, you will need to show proof that you received it.
Frequently Asked Questions
Do I need the 1099-G to file my federal return?
Yes, if you received a state refund in that tax year. The IRS requires you to report it as income. If you file without reporting the refund and the state files the 1099-G, the IRS will send you a notice asking you to amend your return.
What if my state does not have income tax?
States without income tax do not issue 1099-Gs for refunds because they do not collect income tax. You will not receive a 1099-G, and you do not report a state income tax refund on your federal return.
Can I file my federal return before I get the 1099-G?
You can file, but you must report the refund amount based on what you actually received. Check your bank deposit or your state's refund status page for the exact amount. If the 1099-G amount differs later, you may need to amend your federal return.
How long does it take to get a duplicate 1099-G?
Most states mail or email a duplicate within one to three business days of your request. Some states post it to your online account immediately. Call your state tax department to confirm the timeline for your state.
What if I lost my 1099-G and need it for a loan or other purpose?
Contact your state tax department and request a certified copy or a letter confirming the refund amount and date. Some states charge a fee for certified copies, but the cost is usually under $20.