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.
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 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 if applicable to the Internal Revenue Service.
The amount reported on your Substitute Form 1099-G should be reported on Michigan Schedule 1, line 16 if included in your AGI. The Substitute Form 1099-G amount does not include the property tax credit, earned income tax credit or any refundable credits.