The National Directory of Certified Public Accountants

Ask A CPA - Miscellaneous Income

State Tax Refund

If you itemized your deductions in the prior year and received a state tax refund in the current year (reported on a 1099-G slip), you may have to include all or part of the refund as income on your current year's tax return. If you did not itemize your deductions in the prior year, you will not have to pick up as income the 1099-G refund amount.

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