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1099G Form

Received from the Tax Commission

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1099-G Certain Government Payments

This information only pertains to a 1099-G issued by the Utah State Tax Commission. If you received a 1099-G from the Department of Workforce Services for unemployment compensation please follow their instructions.

State Tax Refunds or Refund Interest

Form 1099-G’s are issued by the Utah State Tax Commission to inform you of state refunds and refund interest you have received that you may need to report on your federal income tax return.

You will be sent a 1099-G form if:

  • you received a Utah state tax refund of $25 or more, or
  • you were paid refund interest of $10 or more by the Utah State Tax Commission
  • and you claimed an itemized deduction on your federal return in the prior tax year 

These documents will be mailed to you by January 31. If you did not receive a form 1099-G, you may contact our office at 801-297-7705 to have one sent to you.

1099G Example

Instructions to Recipients - 1099-G

Box 1 Interest - This box shows taxable interest paid or credited to you by the Utah State Tax Commission. If an interest amount shows, report it as interest income on your federal income tax return. See federal instructions for information on taxable income.

Box 2 Refund reported to the IRS - The “Total” amount in this box shows all refunds approved during the tax year listed at the top of the statement. Below the “Total” line, refunds are listed by the tax year the refund was issued for. State income tax refunds may be taxable income on your federal return.

You may be required to report the full amount of the refund listed even if you did not receive the full amount. This refund amount reported may include:

  • Refunds applied to debt owing (Utah State Tax Commission or other agencies)
  • Refunds carried forward to the next tax year
  • Use tax reported on your individual income tax return.
  • Making voluntary contributions on your individual income tax return
  • Refunds of payments made in error

See instructions for IRS 1040 schedule 1 for more information on reporting state and local income tax refunds.