When is the Substitute Form 1099-G mailed?

The Substitute Form 1099-G is mailed in January. This form reports the amount of your state income tax refund paid in the prior year that may be considered part of your federal adjusted gross income (AGI) if you itemize deductions. Duplicate forms are not available.

Federal law requires the Michigan Department of Treasury to report your tax refund plus interest paid.

The amount reported on your Substitute Form 1099-G should be reported on Michigan Schedule 1, line 16 if included in your adjusted gross income.The Substitute Form 1099-G does not include refunds for homestead property tax or other credits.