Note: 1099-G information for the current year is made available in mid to late January following the tax year. For example, 2022 1099-G information will be available mid to late January 2023.
What is a 1099-G issued by the Illinois Department of Revenue?
Form 1099-G reports the amount of overpayment of state tax or any tax rebate you have received in a tax year. This overpayment could have been received as a refund or a rebate, carried forward as a credit applied to a subsequent tax year, offered as a charitable donation, or applied to other liabilities. This amount may be taxable to you. We also provided the 1099-G information to the Internal Revenue Service.
You may be required to report amounts listed on Form 1099-G as income for federal tax purposes. When the amount on Form 1099-G is reported as income on the federal return, it is subtracted from Illinois taxable income as this amount is not taxable to Illinois.
Who receives a 1099-G?
We will provide you a Form 1099-G if:
- you deducted your state income taxes on your U.S. Form 1040, Schedule A, for a tax year; and
- your Illinois Individual Income Tax payments for the tax year exceeded your actual tax liability by $10 or more ( e.g., you received a refund, applied your overpayment to next year's estimated tax, or your overpayment was used to pay another liability), and/or
- you received an individual income tax rebate or a property tax rebate in 2022.
How is the 1099-G amount calculated?
The amount reported on Form 1099-G is calculated as tax payments minus Illinois Income Tax liability. Payments may include all estimated payments, credit transfers, return payments, amended tax payments, extension payments, Illinois Withholding Income Tax credit, rebates issued, and pass-through payments. Tax liability refers to Illinois Income Tax liability before any penalty and interest is added.
I received a 1099-G for an amount greater than my refund or credit carry forward. Why is this?
If all or part of your tax overpayment was used to:
- pay use tax;
- pay penalty and interest, such as late estimated payment penalty;
- pay a prior year’s tax liability or other type of tax liability;
- pay a federal, state, or municipal offset; or
- make a voluntary donation on Schedule G; then
the full amount of your original overpayment is still reported on Form 1099-G as income.
If you receive multiple refunds, rebates, or overpayments for one tax year, these will be reported on one Form 1099-G for the tax year you received the refund or overpayment.
I received a 1099-G for an amount less than my refund or credit carry forward. Why is this?
Earned Income credit is a refundable credit. However, it is not an itemized state tax payment for federal purposes and is therefore not reported as income on Form 1099-G.
If you received a refund or overpayment of tax after December 31, these will be reported on Form 1099-G in the following year.
What should I do if I believe my 1099-G is incorrect?
Please write to IDOR at the following address:
TAXPAYER ASSISTANCE DIVISION
Illinois Department of Revenue
PO BOX 19001
SPRINGFIELD IL 62794-9001