Form 1099-G is issued by the Office of State Tax Commissioner and reports the income tax refund you received from North Dakota.
Form 1099-G is issued for informational purposes only. It is not a bill, and you should not send any payment. Keep Form 1099-G with your tax records. You may need it to calculate taxable income on your federal tax return. For more information regarding your federal tax return, see Form 1040 Instructions from the IRS.
You will receive Form 1099-G in the mail if you itemized deductions (Schedule A) on your previous year’s federal return, unless you elected to receive an electronic copy. We mail your Form 1099-G by January 31 of the year after you received the refund.
Or, use our 1099-G Lookup tool.
Form 1099-G - Things to Know
The North Dakota Office of State Tax Commissioner is required to issue Form 1099-G only if you:
- Had an overpayment of North Dakota income tax, and
- Itemized your deductions (Schedule A) on your federal income tax return for that same year.
There are times you may need to report your refund as income. In computing itemized deductions on your federal tax return, you are allowed to deduct state income taxes paid during the year. Most people deduct the amount of North Dakota income tax withheld, as shown on the W-2 form, plus any North Dakota estimated tax payments they made during the year. Since this deduction reduces federal taxable income, if any part of the state tax deducted on the federal return is later refunded, that amount has to be reported as taxable income for the year in which the refund is issued.
For example, a taxpayer deducted $500 in state income tax on his 2020 Schedule A of his federal return, based on the North Dakota withholding amount from his W-2. When he filed his 2020 North Dakota return, he found he was entitled to a refund of $100, which was issued on April 10, 2021. This means that he only paid $400 in state income taxes for 2020, not the $500 he claimed. Therefore, the taxpayer will be required to report the difference of $100 (the amount of his refund) on his federal return for 2021.
If the amount shown on the 1099-G is different than the refund you received:
- Check your return. You may have chosen to apply some or all of your refund to:
- Estimated tax
- A penalty for underpaying your estimated tax
- Contributed to the Veterans’ Post War Trust Fund, Watchable Wildlife Fund, or Trees for ND Program Trust Fund
- We also may have used some or all of your refund to pay:
- Other taxes you owe us, including penalties and interest
- Debts you owe to another government agency
- Delinquent child support payment
- Interest was included in your refund
If you used the 1099-G Lookup tool and found no results, either the information you entered was incorrect or the information you entered is correct but no 1099-G was required to be issued on your refund.