Form 1099-G, Certain Government Payments
What is Form 1099-G?
Form 1099-G provides important tax information that may need to be included on your federal income tax return. Form 1099-G, Box 2, reports refunds, credits, or offsets of state or local income tax you received. This amount may be taxable on your income tax return. You should consider this information when filing your income tax return.
What Is My Form 1099-G Amount?
You can view your Form 1099-G amount by visiting myconneCT, the Department’s new state-of-the-art online filing and paying portal and selecting What’s My 1099-G Amount? below the Individual’s panel from the myconneCT welcome page.
To download a copy of your Form 1099-G, you will need to create a username and password and log into myconneCT. From the Summary page, click More, then Letters to view and print your Form 1099-G.
Why would the amount reported on Form 1099-G be different from the amount of last year’s refund check?
The amount reported on the Form 1099-G includes the total overpayment from your Connecticut income tax return. In addition to the amount issued as a refund, the Internal Revenue Service requires the 1099-G figure to include the portions of the overpayment that were:
- Applied toward your estimated tax;
- Donated to charities listed on the Connecticut income tax return;
- Applied to Connecticut use tax reported on your Connecticut income tax return; or
- Offset to a debt you owed to the Connecticut Department of Revenue Services, another Connecticut state agency, the Internal Revenue Service, or other states’ tax departments.
If I have questions regarding my Form UC-1099-G?
If you have a question regarding your Form UC-1099-G, please contact the Connecticut Department of Labor at (860) 263-6000.
I forgot to include the Form 1099-G figure on my federal and Connecticut returns. Am I required to amend both the federal and Connecticut returns?
You may need to amend your federal return if the overpayment was entirely or partially included in the Schedule A itemized deductions for your prior year federal Form 1040. However, you will not need to amend your Connecticut income tax return because the overpayment is not taxable for Connecticut purposes.
Form 1099-G shows the overpayment from the original Connecticut income tax return that I filed last year. However, I subsequently amended this return and made an additional payment. Should I receive an amended Form 1099-G from the Department of Revenue Services (DRS) or should I subtract from the Form 1099-G figure the amount of additional tax I paid when I amended my return?
You may need to report on your federal income tax return the full amount of the overpayment as reported on the Form 1099‑G. You may not reduce that amount by the additional tax you paid when you filed your amended Connecticut income tax return. Any additional Connecticut income tax you paid in the following year may be included on Schedule A of that year's federal Form 1040. (For example, if you amended your 2020 Connecticut income tax return in 2021 and paid additional tax, you will enter that additional tax paid in 2021 on Schedule A of the 2021 federal income tax return.)