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I received a Form 1099-G. Is this income taxable?

If the Form 1099-G is from the Oklahoma Tax Commission with an amount in Box 2, please continue to the next three paragraphs. If it is from the Employment Security Commission with an amount in Box 1, this is for unemployment compensation you received and it is taxable.

You received a Form 1099-G with an amount in Box 2 because you overpaid your state income taxes, which probably resulted in a refund. The taxability of the overpayment depends on whether you itemized deductions in the year that generated the overpayment.

If you itemized in the year that generated the overpayment, all or part of the overpayment will be included in taxable income in the year received. The Federal Form 1040 instruction booklet or the Federal Publication 525 has a worksheet to help you determine the amount of your overpayment that will be taxable.

If you did not itemize in the year that generated the overpayment, none of the refund is taxable. You may disregard the Form 1099-G.

If your question has not been answered, please visit the Contact Us site and email us your question. Great questions from taxpayers are how this section of the website is created.


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Last Modified 09/01/2005

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