Part 8: Refunds

Official source

Taxpayers may claim refunds for any overpayment of their income tax liabilities. Generally, an overpayment results from prepayments, such as quarterly estimated payments and wage withholding, that exceed the amount of an individual’s tax. State law prescribes the period of time allowed for an individual to claim a refund for an overpayment of tax. However, statute also provides for the extension of the period for refunds under various circumstances.

Any refund allowed to a taxpayer may be intercepted and applied toward outstanding debts the taxpayer owes to the state or to the IRS. Under certain circumstances, the Department may issue an IRS Form 1099-G to report a state income tax refund or credit.

This Part 8 includes information regarding refund claims, refund offsets and intercepts, relief for innocent and injured spouses, the statute of limitations, and IRS Form 1099-G.

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Part 8: Refunds

Official source

Taxpayers may claim refunds for any overpayment of their income tax liabilities. Generally, an overpayment results from prepayments, such as quarterly estimated payments and wage withholding, that exceed the amount of an individual’s tax. State law prescribes the period of time allowed for an individual to claim a refund for an overpayment of tax. However, statute also provides for the extension of the period for refunds under various circumstances.

Any refund allowed to a taxpayer may be intercepted and applied toward outstanding debts the taxpayer owes to the state or to the IRS. Under certain circumstances, the Department may issue an IRS Form 1099-G to report a state income tax refund or credit.

This Part 8 includes information regarding refund claims, refund offsets and intercepts, relief for innocent and injured spouses, the statute of limitations, and IRS Form 1099-G.