Form 1099-G

Federal law requires the Department to issue an IRS Form 1099-G to report any income tax refund, credit, or refund offset granted or allowed to any individual who claimed itemized deductions on their federal income tax return for the tax year giving rise to the refund, credit, or refund offset. The Department must provide copies of the Form 1099-G both to the taxpayer and to the IRS. If the taxpayer claimed the standard deduction, rather than itemized deductions on their federal return, no Form 1099-G is required.

The state income tax refund, credits, or offsets reported in box 2 of Form 1099-G may include:

any refund issued to the taxpayer, either via direct deposit or with a paper check;

any amount carried forward and credited toward estimated tax for the following tax year;

any amount offset against state income tax debts, federal income tax debts, or debts owed to another state agency; and

any amount contributed to a charitable organization with a Voluntary Contributions Schedule (DR 0104CH) .

The amount reported in box 2 of Form 1099-G will not include any state sales tax refund allowed to refund a TABOR surplus because it is a refund of sales tax, rather than income tax.

An individual who receives a Form 1099-G from the Department that contains an error can contact the Department at (303) 238-7378 to request a correction.