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What is a 1099-G?
Form 1099-G reports amounts issued by a government entity that may be taxable to you. This may include the amount your received in a tax year of refunds, credits, or offsets from your Illinois state income tax, unemployment income, agricultural payments, or taxable grants.
The Illinois Department of Revenue (IDOR) provides 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).
You may access your 1099-G on our website using our 1099-G Certain Government Payments Inquiry application. 1099-G information is provided to the Internal Revenue Service (IRS).
The Illinois Department of Employment Security (IDES) administers unemployment claims and unemployment insurance taxes. For reporting fraud related to unemployment, visit the IDES webpage "Reporting Unemployment Insurance Fraud".
Note: If you received a refund then amend your tax return and pay back all or a portion of the initial refund, it will not reduce the 1099-G amount as IDOR cannot net the amount against other transactions. Contact the IRS at 800 829-1040 to determine how to properly claim your 1099-G and payment amounts on the federal tax return.