I received a Form 1099-G, for my state tax refund. Do I have to
include this amount as income on my return?
If you did not itemize your deductions on your Federal tax return for the
same year as the state or local tax refund applies to, do not report any of
the refund as income.
If you received a refund of state or local income taxes this year that
you took an itemized deduction for in an earlier year, you may have to include
all or part of the refund as income on your tax return. Report your taxable
State or Local Refunds on Form 1040 (PDF). You
cannot use Form 1040A (PDF) or Form 1040EZ (PDF). Refer to Tax Topic 405, Refund of State and Local
Taxes , and Publication 525, Taxable and Nontaxable
Income , for further information.
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