If you received a New York State income tax refund, you may need Form 1099-G, Certain Government Payments, when preparing your federal tax return.
New York State does not mail Form 1099-G. Instead, you can view and print the form directly from the New York State Department of Taxation and Finance website.
Who Receives a New York Form 1099-G?
New York generally reports Form 1099-G information to the IRS if:
- You received a refund, credit, or offset of New York State income tax, and
- You itemized deductions on your federal return for the tax year in which the refund was issued
If you claimed the federal standard deduction instead of itemizing, your New York refund often will not be taxable on your federal return.
How Do I Get My Form 1099-G?
New York provides Form 1099-G online through the state's tax website.
You can access and print your form directly from the New York State Department of Taxation and Finance if you need it to complete your federal return.
Why Would I Need Form 1099-G?
Your New York refund may be taxable on your federal return if you received a tax benefit from deducting state income taxes in a prior year.
Form 1099-G reports:
- State income tax refunds
- Credits
- Offsets
- Certain other state tax adjustments
This information helps determine whether any portion of your prior-year state tax refund must be reported as income on your federal return.
What If I Can't Find My Form 1099-G?
New York does not send paper copies by mail, so you'll need to retrieve the form online through your New York tax account.
Before requesting assistance, make sure you're accessing the correct tax year and account information.
Important Information
- New York State does not mail Form 1099-G.
- The form is available online through the New York State tax website.
- Not every taxpayer who receives a refund will need to report it as taxable income.
- Form 1099-G is most commonly needed by taxpayers who itemized deductions in the year related to the refund.
- Keep a copy of the form with your tax records once downloaded.
Additional Information
If you're unsure whether your New York refund is taxable on your federal return, review whether you itemized deductions or claimed the standard deduction in the year the state taxes were paid.
Generally, taxpayers who claimed the standard deduction do not need to include a state tax refund as taxable income on their federal return, while taxpayers who itemized may need Form 1099-G to determine the taxable portion of the refund.