Why doesn't the amount reported on my Substitute Form 1099-G agree with what I actually received?

The Substitute Form 1099-G you received in 2019 shows the amount of your 2017 refund and any prior year refunds issued to you in 2018.

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 2018 estimated tax
  • Prior year refunds issued in 2018
  • Refund amounts intercepted by Treasury to apply to back tax Assessments, State Agency Collections (e.g. Driver Responsibility Fee) or other 3rd Party Garnishments
  • Any portion of a refund designated on your return to pay Use tax
  • Amount contributed on the 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

This figure should match the amount on your Substitute Form 1099-G.