Form 1099-G FAQs
Form 1099-G provides important tax information that must be reported on your federal income tax return. Form 1099-G reports the amount of refunds, credits, and offsets of state income tax during the previous year. This amount may be taxable on your federal income tax return if you claimed the amount as an itemized deduction on your federal income tax return last year.
The Missouri Department of Revenue is no longer mailing Form 1099-G. Instead, the Department is mailing postcards that provide information for obtaining your 1099-G amount on-line or by calling the Department, 24 hours a day, 7 days a week.
No, your unemployment will not be included in the 1099-G amount provided by the Department of Revenue. The Division of Employment Security will mail a Form 1099-G with the necessary information in January 2016 to those who have received unemployment during the year 2015. This information is also available online.
Those who have received unemployment insurance benefits on more than one program for Calendar Year 2015 will receive only one Form 1099-G from the Division of Employment Security that includes the total gross compensation. Programs include Regular state benefits, Emergency Unemployment Compensation 08, Extended Benefits, $25 Federal Additional Compensation (stimulus), Trade Adjustment Assistance, Re-employment Trade Adjustment Assistance, & Alternative Trade Adjustment Assistance.
You can obtain your 1099-G amount on-line at www.dor.mo.gov/1099G or by calling the Missouri Department of Revenue at 573-526-8299, 24 hours a day, 7 days a week. You will need your social security number, zip code and filing status on your most recently filed tax return. Taxpayers living outside of the United States will need to enter 00000 in place of a zip code.
The amount on Form 1099-G is a report of income you received from the Missouri Department of Revenue. It is not a bill, and you should not send any type of payment in response to the form. If a professional preparer handles your taxes, you should give this form to the preparer, along with your other tax information, such as W-2 form(s). If you prepare your own taxes, you should review the federal return instructions for reporting state income tax refunds, or visit the Internal Revenue Service's web site at www.irs.gov for more information.
The year in box 3 of your 1099-G Statement is the year when your refunds, credits, or offsets shown in box 2 were received. The year in box 3 of your actual Form 1099-G is the year for which your refunds, credits, or offsets in box 2 were made. (Example: If you received a refund from your 2014 tax return on March 10, 2015, the year in box 3 of your 1099-G Statement would be 2015 since your refund was received in 2015. The year in box 3 of your Form 1099-G would be 2014 since your refund was issued based on the 2014 tax return you filed.)
The Department of Revenue’s 1099-G only applies to individuals who itemize their deductions on their income tax return. If you claimed the standard deduction and did not itemize last year, you will not have a 1099-G. If you need further assistance, please call 573-751-3505.
In computing itemized deductions on your federal tax return, you are allowed to deduct state income taxes paid during the year. Most people deduct the amount of Missouri income tax withheld, as shown on the W-2 form, plus any Missouri estimated tax payments they made during the year. Since this deduction reduces federal taxable income, if any part of the state tax deducted on the federal return is later refunded, that amount has to be reported as taxable income for the year in which the refund is issued.
Example: A taxpayer deducted $5,000 in state income tax on his 2014 federal return, based on the Missouri withholding amount from his W-2. When he filed his 2014 Missouri return, he found he was entitled to a refund of $1,000, which was issued on April 1, 2015. This means that he only paid $4,000 in state income taxes for 2014, not the $5,000 he claimed. Therefore, the taxpayer will be required to report the difference of $1,000 (the amount of his refund) on his federal return for 2015.
Missouri law requires refunds or credits be applied to outstanding bills. You had a refund or credit. Even though you didn't actually receive a check, you received the benefit of the refund or credit, and you are subject to the same federal reporting requirements as if you had received a refund check or credit.
A refund and a credit are simply different ways you receive the benefit of an overpayment. Any overpayment allowed on your return must be reported on your Form 1099-G, whether issued as a refund or as a credit. You are subject to the same federal reporting requirements as if you had received a refund check.
Under federal law, the Missouri Department of Revenue is required to report the actual refund or credit amount. The amount cannot be netted against other transactions. Therefore, your Form 1099-G is correct as issued. For information on how to report the income and deduct your payment on your federal return, visit the Internal Revenue Service's website at www.irs.gov.
The Missouri Department of Revenue is required to report refund transactions in the year they actually occur. Even though the overpayment occurred in a prior year, you received the refund in the current reporting year. Since the transaction took place in the current reporting year, the amount of overpayment is indicated on your Form 1099-G.
Contact the Internal Revenue Service, or visit their website at www.irs.gov. to inquire if you should file an amended return for an overstatement of income on any prior year's return. If you do not have a record of filing a prior year's return in the current tax year, or you are resolving a claim or dispute related to the return in question, call the Missouri Department of Revenue at (573) 751-3505, e-mail us at [email protected], or write to the Taxation Division, P.O. Box 385, Jefferson City, MO 65105-0385.
You may call the Missouri Department of Revenue at (573) 751-3505, e-mail us at [email protected], or write to the Taxation Division, P.O. Box 385, Jefferson City, MO 65105-0385. Be sure to include your social security number, and explain why you believe the Form 1099-G is incorrect.
You may need to report both amounts as income. If so, the interest would be included with the other interest income you report on your federal return. For information on federal reporting requirements, visit the Internal Revenue Service's website at www.irs.gov.
You can obtain your 1099-G amount on-line through the 1099-G Inquiry for tax years 2010 and forward, or by calling the Missouri Department of Revenue at (573) 526-8299, 24 hours a day, 7 days a week. You will need your social security number, zip code and filing status on your most recently filed tax return. You can also view and print a copy of your Form 1099-G from the 1099-G Inquiry.
If you need a Form 1099-G for a tax year prior to 2010, please call the Department at (573) 751-3505.
If you still have questions, please check out other Personal Tax FAQs.