- What is Form 1099-G or Form 1099-INT?
- Why did I receive this statement?
- What should I do with this statement? Do I need to pay the amount shown?
- Why would I have to report my refund as income?
- What is an "overpayment"?
- I claimed a refund on last year's Maine income tax return. Maine Revenue Services applied the money to a bill for another tax year. Does that mean this Form 1099-G is wrong? Do I have to report this as income?
- I had an overpayment on last year's Maine income tax return. The money was applied as a credit to next year's tax return. I did not receive a refund. Do I have to report this as income?
- This statement shows a 2023 refund was issued in 2025. That refund was reported as income on a 2024 federal income tax return. Can you correct the statement? If not, what should I do?
- This statement shows a refund of $1,500 last year. I did get a refund for that amount, but amended the return a few months later and owed $500. Should the statement show the refund amount was $1,000?
- This statement shows a refund was issued for 2023. Why do I need to report that now? Why was a 2023 refund issued in 2025?
- I have checked my records and I'm sure this statement is incorrect. What should I do?
- Why does Form 1099-G show use tax, voluntary contributions, or park pass purchases?
- I received a refundable child care credit last year. Is this amount included on Form 1099-G?
- I received a refundable property tax fairness credit (PTFC) last year. Is this amount included on Form 1099-G?
1. What is Form 1099-G or Form 1099-INT?
Form 1099-G is a report of refunds, credits, or offsets of state income tax of $10 or more issued during the prior tax year, including overpayments carried to another tax period. Form 1099-G may also include interest payments of less than $600.
Form 1099-INT is a report of interest payments of $600 or more received from Maine Revenue Services during the prior calendar year.
Revised: April 2, 2026
2. Why did I receive this statement?
Maine Revenue Services (MRS) records show that you were issued a refund or overpayment was issued during the prior calendar year and that you may have claimed itemized deductions on a federal income tax return for that year. Therefore, the amount may be required to be reported as income on the federal income tax return for the current tax year.
The Internal Revenue Service requires government agencies to report certain payments made during the year because those payments may be considered taxable income for the recipients.
Maine Revenue Services must report any income tax refund, credit, or overpayment amount of $10 or more issued during the tax year to individuals who claimed itemized deductions on an income tax return for the year. If you did not itemize deductions in the prior tax year, no action is needed.
Revised: April 2, 2026
3. What should I do with this statement? Do I need to pay the amount shown?
Form 1099-G and Form 1099-INT are reports of income paid or issued by Maine Revenue Services during the prior calendar year. This is not a bill. Do not send any type of payment in response to the statement. If a professional tax preparer handles your taxes, give this statement to the preparer, along with other tax information, such as Forms W-2. Otherwise, contact the Internal Revenue Service (IRS) or visit the IRS website at irs.gov to review the federal return instructions for reporting state income tax refunds.
Revised: April 2, 2026
4. Why would I have to report my refund as income?
Itemized deductions on a federal income tax return reduce federal taxable income. Therefore, if any state income taxes previously claimed as part of itemized deductions on the federal return are later refunded by the State, that amount generally must be reported as taxable income for the year the refund was issued.
For example: A taxpayer included $2,000 of state income tax in itemized deductions on a 2024 federal return. During 2025, the taxpayer filed a 2024 Maine income tax return and received an income tax refund of $700. This means that the taxpayer only paid $1,300 in state income taxes for 2024, rather than the $2,000 claimed. In January 2026, Maine Revenue Services reports to the taxpayer and to the Internal Revenue Service the $700 refund issued during 2025. The taxpayer will generally be required to report the $700 refund as income on the federal return for 2025.
Revised: April 2, 2026
The term “overpayment” as it relates to Maine income taxes is used to describe the amount of tax payments for the year that exceed the tax due for the year. An overpayment may include:
- amounts refunded,
- interest paid,
- amounts carried forward to next year’s tax,
- amounts offset to cover other outstanding debts owed, and
- amounts paid for use tax, voluntary contributions, and park pass purchases.
Maine Revenue Services is required to report the total amount of the overpayment.
Revised: April 2, 2026
6. I claimed a refund on my last year’s Maine income tax return. Maine Revenue Services applied the money to a bill for another tax year. Does that mean this Form 1099-G is wrong? Do I have to report this as income?
The Form 1099-G is not wrong. You may need to report the overpayment as income on your federal tax return. The application of the refund to another balance does not change the fact that there was an overpayment for the year. The overpayment is subject to the same federal reporting requirements as a refund.
Revised: April 2, 2026
7. I had an overpayment on last year's Maine income tax return. The money was applied as a credit to next year’s tax return. I did not receive a refund. Do I have to report this as income?
You must report the overpayment applied as a credit the same way you would report a refund. Refunds and credits are both considered overpayments. The application of the overpayment to another tax year does not change the fact that there was an overpayment for the year. The overpayment is subject to the same federal reporting requirements as a refund.
Revised: April 2, 2026
8. This statement shows a 2023 refund was issued in 2025. That refund was reported as income on a 2024 federal income tax return. Can you correct the statement? If not, what should I do?
Maine Revenue Services is required to report refund transactions in the year they occur. Since the 2023 refund was issued in 2025, we cannot issue a Form 1099-G as if the transaction took place in 2024. Contact the Internal Revenue Service or visit the IRS website at irs.gov to find out whether the 2023 federal return should be amended or whether to take some other action to correct the reporting error.
Revised: April 2, 2026
9. This statement shows a refund of $1,500 last year. I did get a refund for that amount, but amended the return a few months later and owed $500. Should the statement show the refund amount was $1,000?
Maine Revenue Services must report the actual refund or credit amount. The refund cannot be netted against other transactions. The statement is correct as issued. For information on how to report the income and deduct the payment on the federal return, contact the Internal Revenue Service or visit the IRS website at irs.gov.
Revised: April 2, 2026
10. This statement shows a refund was issued for 2023. Why do I need to report that now? Why was a 2023 refund issued in 2025?
Maine Revenue Services records show a refund for 2023 was issued in 2025 and that itemized deductions may have been claimed on a federal income tax return for 2023. Since the refund was issued in 2025, the income would be reported on the 2025 federal return. If a refund for 2023 was not received, email taxpayerassist@maine.gov.
Revised: April 2, 2026
11. I have checked my records and I'm sure this statement is incorrect. What should I do?
Send an e-mail to: income.tax@maine.gov to request a correction. Be sure to include your account number, explain why the statement is incorrect, and attach any supporting documentation.
Revised: April 2, 2026
12. Why does Form 1099-G show use tax, voluntary contributions, or park pass purchases?
The income tax return for the year shown on Form 1099-G reported an amount for Maine use tax, the purchase of one or more Maine park passes, or a voluntary contribution to one or more of the following organizations on Schedule CP.
- Maine Endangered and Nongame Wildlife Fund (Chickadee Check-off);
- Maine Children’s Trust Incorporated;
- Companion Animal Sterilization Fund;
- Maine Military Family Relief Fund;
- Maine Veterans' Memorial Cemetery Maintenance Fund;
- Maine Public Library Fund;
- Maine Children's Cancer Research Fund; or
- Emergency Food Assistance Program Fund.
These amounts are considered to have been paid from the overpayment of tax and must be reported on Form 1099-G. The fact that a refund was used to pay these amounts does not change the fact that there was an overpayment for the year. The overpayment is subject to the same federal reporting requirements as a refund.
Revised: April 2, 2026
13. I received a refundable child care credit last year. Is this amount included on Form 1099-G?
Child care payments used to qualify for the refundable child care credit are not used to reduce income on the federal return. The refundable credit is generally not an overpayment of tax.
The entire refund amount, including the refundable credit, is included in the Refund Issued box; however, the refundable portion of the credit has been subtracted from Box 2.
For example, a taxpayer who received an income tax refund last year of $400, of which $100 was a refundable child care credit, would receive a Form 1099-G that shows $400 in the Refund Issued box and $300 in Box 2. The $300 amount may be required to be reported as income on a federal income tax return.
Revised: April 2, 2026
14. I received a refundable property tax fairness credit (PTFC) last year. Is this amount included on Form 1099-G?
Form 1099-G does not include the refundable PTFC you received. However, the PTFC received may be subject to recapture on the federal income tax return if itemized deductions were claimed on a federal income tax return filed for a prior tax year that included the property tax payments that were used to calculate the Maine PTFC. For information on whether to report this amount on the federal income tax return, contact the Internal Revenue Service or visit the IRS website at irs.gov.
Revised: April 2, 2026