What is a 1099-G?

Form 1099-G reports amounts issued by a government entity.  This may include the amount of refunds, credits, or offsets from your Illinois state income tax, or the amount of unemployment you received, in a tax year. This amount may be taxable to you. 

Illinois Department of Revenue (IDOR) will provide you a 1099-G if

  • you deducted your state income taxes on your federal 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. 

Note: The 1099-G information is provided to the Internal Revenue Service.

The Illinois Department of Employment Security administers unemployment claims and unemployment insurance taxes. For reporting fraud related to unemployment, visit the Illinois Department of Employment Security webpage "Reporting Unemployment Insurance Fraud".

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