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

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

The Substitute Form 1099-G you received in 2023 shows the amount of your 2022 refund and any prior year refunds issued to you in 2023.

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 the Michigan Department of Treasury to apply to back tax assessments, State Agency Collections (e.g. probation or supervision fees issued by the Department of Collections) or other third 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
  • Historic Preservation Tax Credit
  • 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.