Idaho State Tax Commission

Form 1099-G

We use 1099-G to report certain government payments.

You'll get a Form 1099-G from the Idaho State Tax Commission in January if all of these are true:

  • You filed income tax returns during the previous year. (This includes late or amended returns the Tax Commission processed during the previous year.)
  • You received an Idaho income tax refund in the previous year.
  • You used federal Schedule A to itemize your deductions for the tax year in Box 3 of Form 1099-G.

We mail 1099-G forms by January 31.

Reporting income from a 1099-G

The instructions on this page apply only if you used a federal Schedule A to itemize your deductions for the year in Box 3 of your Form 1099-G.

You must report the amount in Box 2 of Form 1099-G. This is the taxable portion of your refund. Enter this amount on your federal Form 1040 on the "Taxable refunds" line in the "Income" section.

Understanding why Box 2 might differ from your refund

The amount in Box 2 of Form 1099-G might be different from the state refund amount you received last year.

Reason 1: We removed Idaho-specific credits and taxes

We must remove certain taxes and credits to calculate the taxable portion of your refund. See "1099-G calculation example" below for a general example.

Reason 2: You applied the refund amount to a debt or other obligation

You might not have received the refund for the year in Box 3 due to one of these reasons:

  • You used your refund to pay other taxes due.
  • You asked us to apply your refund to your next Idaho income tax return.
  • Another government agency seized your refund.

You still need to report the refund amount on Form 1099-G (Box 2) as taxable income on Form 1040. This is because you benefited from the refund, even if you couldn't deposit the refund amount in your bank account. Benefits include reducing other taxes and reducing child support obligations.

Why you need to report your 1099-G amount

Example: Robert entered $1,550 on line 5 of Schedule A ("Taxes You Paid, state and local") on last year's 2018 return. This reduced his taxable income by $1,550. He received a refund from his 2018 Idaho income tax return. That $1,550 was never taxed. This is the amount Robert must report on his 2019 Form 1040 on the "Taxable refunds" line in the "Income" section.

1099-G calculation example

We sent Celine a 2019 Form 1099-G. Box 2 says: $1,992. She finds her 2018 Form 40 Idaho Individual Income Tax Return to see how we calculated that amount:

Refund (line 55)$2,047
Grocery Credit (line 43; includes any Additional Grocery Credit for blind or age 65 or older)-120
Special fuels refund and gasoline tax refund (line 45)-0
Donations: She gave $15 to nongame wildlife and $25 to children's trust fund (lines 34-41)+40
Sales/use tax due (line 29)+15
Permanent Building Fund (line 32)+10
Fuels tax due (line 28)+0
Subtract or add, as indicated, to find what's in box 2:$1,992

If you need help

Contact us with any questions that we didn't answer on this page.

Page last updated November 26, 2019. Last full review of page: December 11, 2018.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.