Form 1099-G

You will receive a Form 1099-G if all of these apply:

• You itemized your federal deductions on a return we processed last year.
• You deducted state taxes paid on federal Schedule A on that same return.

• You were entitled to a Minnesota income tax refund on the return.

How will I receive Form 1099-G?

We will mail you Form 1099-G if your prior year Minnesota income tax return (Form M1) had any of these:

• Nongame Wildlife Contribution
• Working Family Credit
• K-12 Education Credit
• Child and Dependent Care Credit
• Credit for Parents of Stillborn Children

• Underpayment Penalty

Otherwise, you can look up your Form 1099-G using our 1099-G Refund System or by calling 651-296-4444 or 1-800-657-3676.

We issue Form 1099-G 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 details, see the Form 1040 Instructions on the IRS website.  

In most cases, the amount on your Form 1099-G is your tax due minus your withholding and estimated tax payments. It does not include these refundable credits:

• Child and Dependent Care Credit
• K-12 Education Credit
• Working Family Credit

It may be different if you:

• Contributed to the Nongame Wildlife Fund
• Filed an amended return

• Claimed any business and investment credits

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

We also may have used some or all of your refund to pay:

• Other taxes you owe
• Debts you owe to another government agency
• Criminal fines

• Delinquent child support payments

For details, see Revenue Recapture.

​To determine the amount on Form 1099-G, we compare the sum of your withholding and estimated payments to the amount of your refund.