Who should receive a 1099-G?

We will provide you a 1099-G if:

  • you deducted your state income taxes on your U.S. Form 1040, Schedule A, for a tax year and
  • your Illinois Income Tax payments for the tax year exceeded your actual tax liability (e.g., you received a refund, applied your overpayment to next year's estimated tax, or your overpayment was used to pay another tax liability). If you meet these criteria, you will receive a 1099-G for the year in which the overpayment was refunded or applied. You may access your 1099-G on our website.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.