Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
1099-G Estimator
Your Substitute Form 1099-G contains important information for your tax records and is also furnished to the Internal Revenue Service.
This is not a bill. This statement is issued annually by the Michigan Department of Treasury.
The Substitute Form 1099-G issued reports the amount of the refund issued to you during the previous calendar year.
The information contained on this form represents the tax year as shown in box 3.
Review all refunds issued to you and the tax returns filed during the year in question; add to the refund amount, any of the following which are included on the Substitute Form 1099-G:
- Amounts credited forward to 2023 estimated tax
- Prior year refunds issued in 2023
- Refund amounts intercepted by Treasury to apply to back tax Assessments, State Agency Collections (e.g., probation or supervision fees issued by the Department of Corrections) or other 3rd Party Garnishments.
- Any portion of a refund designated on your return to pay Use tax.
- Contributions designated for Michigan Voluntary Contribution Schedule
Subtract refundable credits which are not included on the Substitute Form 1099-G:
- Homestead Property Tax Credit
- Farmland Preservation Credit
- Earned Income Tax Credit
- Historic Preservation Tax Credit
- Michigan Credit for allocated share of tax paid by an electing flow-through entity
This figure should match the amount on your Substitute Form 1099-G.
If you believe the refund and/or interest amounts provided on this Substitute Form 1099-G are incorrect, use the estimator below to confirm the correct amount before contacting the department.