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Q: What is this statement?
A: Forms 1099-G, Certain Government Payments, and 1099-INT, Interest Income, are reports of income you received from the Division of Taxation during the tax year. The Internal Revenue Service (IRS) requires government agencies to report certain payments made during the year because those payments may be considered taxable income for federal income tax purposes. Note: These forms are not bills, and you should not send any type of payment in response to the statement(s).
Q: How does the 1099-G information affect my tax return?
A: When calculating itemized deductions on your federal tax return, you are allowed to deduct New Jersey Income Taxes paid during the year. If any part of the New Jersey 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. This is because the deduction reduces the federal taxable income. Note: To find out if you are required to report this information on your federal income tax return, visit the IRS website.
Q: How do I receive a Form 1099 from New Jersey?
A: Form 1099-G, Certain Government Payments, is only available online. New Jersey mails Form 1099-INT, Interest Income. The 1099-INT is not available online.
Q: I claimed a New Jersey Income Tax refund on my return for 2018, but the Division applied the money to a bill for another year. Do I still have to report this as income?
A: The Division must include any overpayment from your 2018 return regardless of how it is distributed. The fact that some or all of your overpayment was applied to another year does not affect the amount shown on your 1099-G. You are subject to the same federal reporting requirements as if you had received a refund.
Q: I did show an overpayment on my 2018 return, but I had the money applied as a credit to 2019. Since I didn't get a refund, do I still have to report this?
A: The Division must include any overpayment from your 2018 return regardless of whether it was issued as a refund or as a credit. Even though your refund was credited to next year’s tax liability, you are subject to the same federal reporting requirements as if you had received a refund.
Q: The Division applied my 2018 Income Tax refund to a bill I had with another State agency. Do I still have to report this as income?
A: The Division must include any overpayment from your 2018 return regardless of how it is distributed. Even though your overpayment was applied to your debt with another State agency (or the IRS), you are subject to the same federal reporting requirements as if you had received a refund.
Q: My 1099-G shows a refund of $150 for 2018. I made a $50 donation to a charitable organization on my return. Shouldn't the 1099-G show my refund was $100 since that was the amount of my refund?
A: The Division must include any overpayment from your 2018 return regardless of how it is distributed. Even though you donated some of your refund, you are subject to the same federal reporting requirements as if you had received a refund for the full amount of your overpayment.
Q: My 1099-G shows the refund was issued for 2017. I already reported that refund on my 2018 federal return. What should I do?
A: The Division is required to report refund transactions in the year they actually occur. For information on how to correct any reporting errors, visit the IRS website.
Q: My 1099-G shows a refund of $500 for 2018. I did get a refund for that amount, but I amended my return a few months later, and had to pay $300 back. Shouldn't the statement show my net refund was $200?
A: Under federal law, the Division is required to report the actual refund or credit amount. We cannot net the amount against other transactions. Therefore, your Form 1099-G is correct as issued. For information on how to report the income and deduct your payment on your 2019 federal return, visit the IRS website.
Q: My 1099-G shows the refund was issued for 2016. Why was a 2016 refund issued in 2019? Why should I have to report the amount now?
A: Our records apparently show that a refund for 2016 was issued on your account during 2019. Since the transaction took place in 2019, the income would be reported on your 2019 federal return if required by the IRS. If you don't have a record of filing an amended New Jersey return for 2016, or of resolving a claim or dispute related to your 2016 return during 2019, you can contact the Division of Taxation for an explanation. Call our Customer Service Center at (609) 292-6400, write to us at PO Box 046, Trenton, New Jersey 08646-0046, or send correspondence electronically through our NJ ONRS system.
Q: Do I need a Form 1099-G for the Senior Freeze payment (Property Tax Reimbursement) I received last year?
A: The IRS requires Form 1099-G for payments of refunds of state and local income taxes. The Senior Freeze and Homestead Benefit are considered to be refunds of property taxes.
Q: I have checked my records and I'm sure this statement is incorrect. What should I do?
A: You can contact the Division of Taxation to request a correction. Write to: PO Box 046, Trenton, New Jersey 08646-0046, or send correspondence electronically through our NJ ONRS system and explain why you believe the Form 1099-G and/or 1099-INT is incorrect. Include the information necessary for us to provide a response (name, Social Security number, tax year, amounts, contact information, etc.).
Q: I received a Form 1099-INT that shows an interest amount and I printed a Form 1099-G that shows a refund amount. What am I supposed to report as income?
A: You may need to report both amounts. For information on federal reporting requirements, visit the IRS website.