Forms 1099-G and 1099-INT are reports of income you received from the Division of Taxation during 2011. The IRS requires government agencies to report certain payments made during the year because those payments are considered taxable income for the recipients. The Division of Taxation must report any refund or overpayment credit amount issued during 2011 to individuals who claimed itemized deductions on their Federal income tax returns for the year. We must also report any interest paid on refunds. The IRS requires that refund and interest amounts be reported on two separate forms: Form 1099-G and Form 1099-INT.

The State of New Jersey does not mail Form 1099-G, “Certain Government Payments,”to report the amount of a State tax refund a taxpayer received. Taxpayers who need this information to complete their Federal return can view or print their 1099-G information online.

Note: Form 1099-G New Jersey refund information will only be available for those taxpayers who received a New Jersey income tax refund during 2011 and who were identified by the IRS as having itemized deductions on their 2010 Federal return.

Taxpayers who are looking for a Form 1099-G listing the unemployment benefits they received during 2011 should visit the Department of Labor and Workforce Development’s Web site for information.

The State will continue to mail a paper Form 1099-INT, “Interest Income,” to any individual who received interest paid on a New Jersey tax refund, or interest paid in connection with an unclaimed property claim during the year. Form 1099-INT information is not available online.

For more information about these forms see our online publication Form 1099-G and Form 1099-INT Frequently Asked Questions.

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