Individual Income Tax 1099-G and 1099-INT

  1. I received a Form 1099-G from the Wisconsin Department of Revenue. Why did I receive this form?

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

  3. I did show an overpayment on my 2022 Wisconsin return, but I had the money applied as a credit to 2023. Since I didn't receive a refund check, do I still have to report this amount as income?

  4. I claimed a Wisconsin tax refund for 2022, but the Department of Revenue applied the money to a bill for another year. Do I still have to report this as income?

  5. I received a refund check for $400, but a different amount was reported as income to the Internal Revenue Service on Form 1099-G. Is this a mistake?

  6. I received a penalty of $500 for the early withdrawal of a retirement plan. This resulted in an amount due of $300 on my 2022 income return. Why did I receive a 1099-G?

  7. I filed my 2022 return late. As a result of being charged a late filing fee and interest of $50, I had to pay $5. Why did I receive a Form 1099-G?

  8. After I filed my 2022 Wisconsin return, I realized I had made a mistake. I filed an amended 2022 return in June 2023. How did you figure the amount to be reported to the IRS?

  9. The Form 1099-G says the refund was issued for 2019. Why should I have to report that now?

  10. Why did I receive a Form 1099-INT from the Department of Revenue?

  11. In 2023, I received $50 of interest from the Department of Revenue on a refund of 2019 taxes. I didn't receive a Form 1099-INT for this interest. Am I still required to report this interest as income?

  12. Can I view my Form 1099-G online?

  13. Can I agree to go paperless and no longer receive a paper Form 1099-G?

  14. Will I receive an email from the Wisconsin Department of Revenue?

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 18, 2023: secs. 71.01, 71.93 and 71.935, Wis. Stats., and 26 U.S. Code § 6050E.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

​Contact Us​

MS 5-77
Wisconsin Department of Revenue
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100154

October 18, 2023