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More information about Form 1099-G

If you received a refund, offset, or credit of New York State income taxes or MCTMT, the amount on your New York State Form 1099-G, Statement for Recipients of State Income Tax Refunds, may differ from your actual refund you received because all or part of your overpayment was:

  • credited to estimated tax for a later year
  • applied to a voluntary contribution or gift that you designated on your income tax return
  • applied to a tax debt owed to New York State, another state, or the Internal Revenue Service (IRS); or a debt owed to another state agency, like child support or past-due student loans
  • applied to an estimated tax penalty
  • applied to sales and use tax reported on your income tax return

The New York State Form 1099-G statement amount may also differ because it does not include:

  • certain refundable credits, such as the Empire State child credit, real property tax credit, earned income credit, child and dependent care credit, farmer’s school tax credit, and the New York City school tax credit
  • interest paid by New York State on an overpayment