Form 1099-G reports the amount of refunds, credits, or offsets from your state income tax we paid to you in a tax year. This amount may be taxable to you. We also provide the 1099-G information to the Internal Revenue Service.
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 using our
1099-G Certain Government Payments Inquiry application.