Tax Type
General Provisions
Description
Form 1099-G, Statement for Recipients of Certain Government Payments
Topic
Payment and Refund
Date Issued
02-03-1984
Form 1099-G, Statement for Recipients of Certain Government Payments
Section 6050E(b) of the Internal Revenue Code requires a Form 1099-G be sent to each taxpayer who received a state refund of $10 or more when filing an itemized return. Federal House Joint Resolution 290 is a bill which passed the Senate on November 18, 1983 eliminating the notification requirement with respect to 1983 refunds and permitting notification at the time the refund check is mailed in future years. The House of Representatives has not acted on the resolution. Therefore, based upon the pending Congressional action we have not sent Form 1099-G for 1983. Other states are following the same course of action.
The impact of not sending Form 1099-G may create some taxpayer confusion. The instructions for preparing Federal Form 1040 state ". . . you may receive Form 1099-G, Statement for Recipients of Certain Government Payments, showing the refund. You may have to report all or part of this amount as income on your Federal income tax return." Taxpayers requesting information on Form 1099-G should be informed that Virginia will not start sending Form 1099-G until January 1985 for refunds issued in 1984. The information that would have been on Form 1099-G may be found on line 17 of the 1982 Form 760.
Rulings of the Tax Commissioner