[Revenews] 1099-G Questions and Answers

[SAKOFF Sophia * DOR]

1099-G Question and Answers



Below is a list of the most frequently asked questions and general information regarding the Form 1099-Gs.



1099-Gs are sent to taxpayers that received refunds, credits, or offsets of $10 or more of personal income, Tri-met Transit Self-Employment, or Lane Transit Self-Employment tax during the prior year who also itemized their federal deductions. The IRS provides the Department of Revenue with a list of taxpayers that did not itemize deductions and are not required to receive a 1099-G.



Q1. I did not itemize my deductions on my 2017 federal return. Will I receive a 1099-G?

A1. No. If you did not itemize your deductions on your 2017 federal return, you will not receive a 1099-G. This is true even if you itemized your deductions for Oregon.



Q2. I received a 1099-G showing a refund of 2017 tax, but I owed tax on my 2017 return. Is this correct?

A2. Yes; taxpayers that claimed a surplus refund (kicker) credit on their 2017 return will receive a Form 1099-G for the kicker amount, even if they owed tax. Even though you did not receive a refund, the kicker was credited to the amount of tax that you owed.



Q3. My software and 1099-G form are showing different amounts as the refund for state income tax for 2017. Which is correct?

A3. The 1099-G form is correct. In prior years, we have received reports of software products that calculate a different amount than what is on the 1099-G you received. You may need to override your software to enter the correct amount from the 1099-G form.



Q4. My 1099-G form shows a 2017 refund that is higher than what I actually received. Is this correct?

A4. This can happen in a few different situations. For example, Gary received a 2017 refund of $300 and had a kicker credit of $500 on his 2017 return. Gary will receive a 1099-G for showing a 2017 refund of $500, the amount of his kicker credit and the amount of tax benefit he received. This situation also occurs if a refund is partially or wholly offset to Interest on Underpayment of Estimated tax (UND), other debt, charitable checkoff (including any kicker donated to the state school fund) or applied as an estimated tax payment to the next tax year.



Q5. What if my refund exceeds the kicker credit?

A5. You will receive a 1099-G form showing both the kicker credit and additional refund not attributable to the kicker. For example, Don received a 2017 refund of $600 including his kicker credit of $500. Don will receive a 1099-G form showing a 2017 refund of $600 ($500 for the kicker credit plus $100 additional refund).

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