Form 1099-G

Form 1099-G

Use the 1099-G Lookup tool to obtain your 1099-G information electronically.

Information you will need:

  • Your Social Security Number
  • Last name on return filed
  • Zip code on return filed
  • Federal Adjusted Gross Income from Form ND-1 or ND-EZ, line 1a
    • If your return was adjusted by our office, please refer to the correction notice issued to you for the updated amount.

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 2024 Schedule A of his federal return, based on the North Dakota withholding amount from his W-2. When he filed his 2024 North Dakota return, he found he was entitled to a refund of $100, which was issued on April 10, 2025. This means that he only paid $400 in state income taxes for 2024, 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 2025.

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