What should I do if I received a Substitute Form 1099-G but will not file a Michigan return?
If you are a victim of identity theft and did not file a return with Michigan Department of Treasury but received a Substitute Form 1099-G, you may disregard the notice. Do not report the amount listed on the Substitute Form 1099-G on your federal return. No further action is required with Michigan Department of Treasury. However, you may want to notify the Internal Revenue Service, Social Security Administration and the major credit bureaus.
For more information view Identity Theft FAQs.