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Mon, 08 Jul 2013 10:16:26 EDT




13. I received a refundable child care credit last year. Is this amount included on my 1099-G?

Wed, 23 Jan 2008 15:49:33 EST

Refundable child care credit amounts are not included in the "Total Overpayment" column on the 1099-G. The refundable credit is not an overpayment of tax - child care payments are not used to reduce income on the federal return. The entire refund check amount including the refundable child care credit is included in the "Refund" column, however, the refundable portion of the credit has been subtracted from the "Total Overpayment." (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 1099-G that shows $400 in the "Refund" column and $300 in the "Total Overpayment" column.) Thus, only the $300 amount may be reportable as income on your federal return.



12. Why does my 1099-G form show use tax, voluntary contributions, or park pass purchases?

Tue, 18 Dec 2012 17:08:11 EST

You indicated on your income tax return for the year shown on your 1099-G form that you owed Maine use tax, you purchased one or more Maine park passes, or you elected to voluntarily contribute money to one or more of the following organizations on Schedule CP: Democratic Party, Green Independent Party, Republican Party, Endangered and Nongame Wildlife Fund (Chickadee Check-off), Maine Children's Trust, the Bone Marrow Screening Fund, the Companion Animal Sterilization Fund, the Maine Military Family Relief Fund, the Maine Veterans' Memorial Cemetery Maintenance Fund or the Maine Asthma & Lung Disease Research Fund. These amounts are overpayments of tax and must still be reported to you on Form 1099-G. The fact that you used the refund to pay use tax, to purchase park passes or to make voluntary contributions doesn't change that you had an overpayment for the year on your tax return. Even though you may not have actually received a check, an overpayment transaction took place, and you are subject to the same federal reporting requirements as if you had received a refund check.



11. I have checked my records and I'm sure this statement is incorrect. What should I do?

Tue, 06 Dec 2011 13:26:36 EST

Call Maine Revenue Services at (207) 626-8475, or send an e-mail to: to request a correction. Be sure to include your social security number, and explain why you believe the form is incorrect.



10. This statement says the refund was issued for 2009. Why should I have to report that now? Why was a 2009 refund issued last year?

Tue, 18 Dec 2012 17:07:17 EST

Our records show that a refund for 2009 was issued on your account last year, and that you may have claimed itemized deductions for 2009. Since the refund was issued during 2012, the income would be reported on your 2012 federal return. If you don't have a record of receiving a refund for 2009, call Maine Revenue Services at (207) 626-8475 for an explanation.



09. This statement shows a refund of $1,500 last year. I did get a refund for that amount, but I amended my return a few months later, and had to pay $500 back. Shouldn't the statement say my net refund was $1,000?

Thu, 16 Feb 2006 12:02:05 EST

Federal law requires Maine Revenue Services to report the actual refund or credit amount. We cannot net the amount against other transactions. Therefore, your 1099 form is correct as issued. For information on how to report the income and deduct your payment on your federal return, contact the IRS, or visit their web site at http://www.irs.gov .



08. This statement says the refund was issued for 2010. I already reported that refund on my 2011 federal return. Can you correct the statement? If not, what should I do?

Tue, 18 Dec 2012 17:10:50 EST

We are required to report refund transactions in the year they actually occur. Since your 2010 refund was issued in 2012, we cannot issue a 1099 form as if the transaction took place in 2011. You should contact the IRS, or visit their web site at http://www.irs.gov to find out whether you should amend your 2011 federal return or take some other action to correct the reporting error.



07. I did show an overpayment on my Maine return that I filed last year, but I had the money applied as a credit to the next year's return. Since I didn't get a refund, do I still have to report this?

Tue, 17 Jan 2006 11:08:34 EST

You must report the overpayment applied as a credit the same way you would report a refund. Both refunds and credits are considered overpayment transactions. The application of the overpayment to another tax year doesn't change the fact that you had an overpayment for the year on your tax return. Even though you didn't actually receive a check, an overpayment transaction took place, and you are subject to the same federal reporting requirements as if you had received a refund check.



06. I claimed a Maine refund on my last year's Maine return, but Maine Revenue Services applied the money to a bill for another year. Doesn't that mean this 1099 form is wrong? Do I still have to report this as income?

Wed, 23 Jan 2008 15:46:51 EST

The 1099 form is not wrong; you must still report the overpayment as income. The application of the refund to another balance doesn't change the fact that you had an overpayment for the year on your tax return. Even though you didn't actually receive a check, an overpayment transaction took place, and you are subject to the same federal reporting requirements as if you had received a refund check.



05. What is an "overpayment"?

Thu, 16 Feb 2006 12:04:07 EST

The term "overpayment" as it relates to Maine income taxes is used to describe the amount by which your tax payments for the year exceed the tax due for the year. An overpayment may include amounts that were refunded to you, interest paid to you, amounts that were carried forward to next year's tax, amounts that were offset to cover other outstanding debts you may owe, and amounts you paid for use tax, voluntary contributions and park pass purchases. Maine Revenue Services is required to report the total amount of overpayment regardless of what it was used for.



04. Why would I have to report my refund as income?

Tue, 18 Dec 2012 17:04:52 EST

If you itemize deductions on your federal tax return (instead of using the standard deduction), you are allowed to include state income taxes and property taxes paid during the year in your deduction amount. The itemized deduction reduces federal taxable income. Therefore, if any part of the state income tax or property tax included in itemized deductions on the federal return is later refunded by the state, that amount generally has to be reported as taxable income for the year in which the refund is issued.

For example: A taxpayer claimed both state income tax ($2,000) and property taxes ($1,000) as itemized deductions on their 2011 federal return. Then, during 2012, they filed a 2011 Maine income tax return and a 2012 Maine Residents Property Tax and Rent Refund (Circuitbreaker) Program application and received both income tax ($500) and property tax refunds ($200). In January 2013, MRS reports to the taxpayer and to the IRS the two refunds issued during 2012 totaling $700 ($500 + $200). This means that the taxpayer only paid $1,500 in state income taxes for 2011, rather than the $2,000 claimed and property taxes of $800 rather than the $1,000 claimed. Therefore, the taxpayer will generally be required to report the difference of $700 (the total amount of the refunds) on the federal return for 2012.



03. Why did I receive this statement?

Thu, 16 Feb 2006 12:04:34 EST

Maine Revenue Service records show that we issued you a refund or overpayment credit during the prior calendar year , and that you may have claimed itemized deductions on your federal income tax return for that year. Therefore, you may be required to report the refund or credit as income on your federal income tax return for the current tax year.



02. What should I do with this statement? Do I need to pay the amount shown?

Thu, 23 Mar 2006 13:09:14 EST

The Form 1099-G, 1099-INT, or 1099-MISC is a report of income you received from the Maine Revenue Services during the prior calendar year. It is not a bill. Do not send any type of payment in response to the statement. If a professional preparer handles your taxes, you should give this statement to the preparer, along with your other tax information, such as W-2s. If you prepare your own taxes, you should review the federal return instructions for reporting state income tax and/or property tax refunds, or visit the IRS web site at http://www.irs.gov for more information.



01. What is the 1099-G, 1099-MISC, or 1099-INT?

Tue, 06 Dec 2011 13:06:34 EST

The Form 1099-G, 1099-MISC, or 1099-INT is a report of income tax refunds (or overpayments carried to another tax period), Maine Residents Property Tax and Rent Program refunds, or refunds from the Business Equipment Tax Reimbursement Program, and interest payments that you received from Maine Revenue Services (MRS) during the prior calendar year. The Internal Revenue Service (IRS) 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 or overpayment credit amount as well as property tax refunds issued during the tax year to individuals who claimed itemized deductions on their income tax returns for the year. The IRS normally requires that refund and interest amounts be reported on separate forms: Form 1099-G (income tax and Maine Residents Property Tax and Rent refunds and interest amounts up to $600); Form 1099-INT (interest greater than $600); and 1099-MISC (Business Equipment Tax Reimbursement refunds). • If you did not itemize deductions in the prior tax year, you can disregard the form. • The 1099-G, 1099-MISC, or 1099-INT is not a bill. • The 1099-G, 1099-MISC, or 1099-INT shows amounts that were already refunded to you during the prior calendar year.