Certain Government Payments (1099-G)
General Information about the 1099-G
The Department of Revenue mails form 1099-G, Certain Government Payments to customers who had an overpayment of state income tax in the previous year and itemized deductions on their federal return. The Internal Revenue Service will also receive the information from the 1099-G.
If you received a Kansas income tax refund (or credit forward or offset or made a contribution to a check-off program) in the previous year, you generally must include that amount in income on your federal income tax return if you itemized your deductions on your federal return. The worksheet in the federal Form 1040 instructions will allow you to figure the amount (if any) to include in your income.
If you did not itemize your deductions on your federal tax return for the same year as the overpayment applies to, do not report any of the overpayment as income.
Frequently Asked Questions
What is the Form 1099-G?
The Kansas Department of Revenue is required by federal law to issue this form to you as an informational statement for your records. It reports all state income tax overpayments in the previous year. The Internal Revenue Service will also receive the 1099-G information.
Do I have to pay tax on the amount reported
on the 1099-G?
You may need to report some or the entire amount shown on Form 1099-G on your federal return if you itemized your federal deductions last year. To figure how much to report, complete the worksheet included in your federal booklet. For more information, you may need to contact the Internal Revenue Service. You will subtract the amount you include on your federal Form 1040, on your Kansas Form K-40.
I earned most of the income so why is my spouse's
Social Security number listed on the 1099-G?
In cases where a joint return is filed the 1099-G contains the lower numeric Social Security number.
I received a 1099-G from you. Is this a refund
that you are planning to send me?
No, this is a record of an overpayment for the previous year.
Why did you send me Form 1099-G? I applied the
money to my next year's estimated tax and did not receive a refund
We issued the overpayment to you, and based on your instructions, we applied the money to your estimated tax account. This does not change the fact that you received an overpayment. Therefore we are required to report the amount on Form 1099-G.
You used my refund to pay an outstanding balance.
I did not get any money back.
Even though the refund was applied to an outstanding account, we are required to report it as a refund you were entitled to receive.
I did not receive Form 1099-G but should have.
What should I do?
You are not required to attach these forms issued by the Department of Revenue to the federal or state returns. If you know the correct amounts, you can complete your federal return without them. If you do not know the amounts, you should call 785-368-8222.
I filed jointly last year, but my spouse received
the refund. We are filing separately this year. Who should report
Call the Internal Revenue Service for assistance.
I think the Form 1099-G amount is wrong.
Call 785-368-8222. If the 1099-G is incorrect we will send you a corrected 1099-G for you to keep with your records and also send the corrected information to the Internal Revenue Service. You will not need to send a copy to the Internal Revenue Service unless they request it from you. You should use the correct amount when you file your federal return.
I never received the refund check.
Call the Department of Revenue at 785-368-8222 for assistance. Be sure to check first that you did not apply the money to next year's estimated tax, have the amount off-set to pay an existing balance due or make a contribution to one of the check-off programs.