Related Information

Question: What is Form 1099-G and why did I receive it?
Year-end 1099 statements are mailed in January to inform recipients about income they received during the previous year. The 1099-G is issued by government agencies such as the Department of Revenue and the Department of Labor and Employment for use in filling out your federal income tax return.

The IRS requires the Colorado Department of Revenue to provide Form 1099-G to taxpayers who may have itemized deductions on their federal return the previous year. The form is in postcard format. A separate copy of your 1099-G is sent to the IRS. Amounts on this form include:

  • the Colorado income tax refund you received the prior year;
  • any overpayment credited to the following year’s estimated tax;
  • any overpayment applied to a prior year’s balance due;
  • any overpayment intercepted by the IRS or by a state agency;
  • contributions to any of the voluntary checkoff funds.

Taxpayers who itemized their deductions using Schedule A on last year’s federal return must use this information to complete their federal return this year. Taxpayers who took the standard deduction on last year’s federal return generally will not report the refund on their federal return.

If you do not receive the 1099-G in the mail log in to your account through our
 Revenue Online system to view the amount of last year’s Colorado refund that was reported to you on Form 1099-G. If there is no record of a 1099-G in your account, you may not have received a taxable income tax refund last year.

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