Idaho State Tax Commission

Idaho State Tax Commission

Form 1099-G

The 1099-G is a form used to report certain government payments.

You'll get a 1099-G from the Idaho State Tax Commission in January if you:

  • Received an Idaho income tax refund in the previous year, and
  • You used the federal Schedule A to itemize your deductions for the tax year shown in box 3 of the Form 1099-G.

We mail the 1099-G forms by January 31. They go to taxpayers who filed income tax returns during the previous year. (That includes late or amended returns processed by the Tax Commission during the previous year.)

If you didn't itemize on Schedule A

If you didn't use a federal Schedule A to itemize your deductions for the year shown in box 3 of the Form 1099-G, you can disregard the following instructions on this page.

Otherwise, you must report the amount in Box 2 of Form 1099-G on the "Taxable refunds" line of your federal Form 1040 in the "income" section. Box 2 shows the taxable portion of your refund.

Box 2 may differ from refund received

The amount reported in Box 2 of the Form 1099-G can be different from the refund amount you received from the Tax Commission last year.

Reason 1: Removing Idaho-specific credits and taxes

To calculate the correct amount to report on Form 1099-G for the taxable portion of your refund, the Tax Commission must remove certain taxes or credits that could have been included in the refund you received. Look at the bottom of your Form 1099-G to see how the number in Box 2 was calculated in your case.

Reason 2: Refund amount was seized or applied to a debt

You may not have received the refund for the tax reporting year indicated in Box 3 because:

  • You used your refund to pay other taxes due,
  • Your refund was seized by another government agency, or
  • You requested your refund be held by the Tax Commission to use as a credit on your next Idaho income tax return

Even if you weren't able to deposit the refund amount in your bank account, you benefited from the refund by reducing other taxes, reducing child support obligations due, etc. As a result, you need to report this amount on Form 1040 as taxable income.

Why you need to report your 1099-G amount

When you entered the amount of "Taxes You Paid, state and local" on line 5 of the Schedule A, you reduced your taxable income by a certain amount. If you received a refund of your state taxes, you essentially overstated that reported amount (which was never taxed) by the taxable portion of your refund. That means you need to report that income on the next year's federal Form 1040 return on the "Taxable refunds" line in the "income" section.

1099-G calculation example

Celine receives a 2017 Form 1099-G. In box 2 of the 1099-G from the Idaho State Tax Commission it says: $1,992. She finds her 2016 Form 40 Idaho Individual Income Tax Return to see how it was calculated:

Refund (line 54)$2,047
Grocery Credit (line 42; includes any Additional Grocery Credit for blind or or age 65 or older)-120
Special fuels refund and gasoline tax refund (line 44)-0
Donations: she had $15 to nongame wildlife and $25 to children's trust fund (lines 33-40)+40
Sales/use tax due (line 31)+15
Permanent building fund (line 31)+10
Fuels and Gas tax due (line 27)+0
Subtract or add, as indicated, to find what's in box 2:$1,992

If you need help

If you have questions that aren't answered on this page, please contact us.

Page last updated January 19, 2018. Last full review of page: January 29, 2015.

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.