Individual Income Tax 1099-G (Certain Government Payments) and 1099-INT (Interest)

This is a proposed guidance document. The document has been submitted to the Legislative Reference Bureau for publication in the Administrative Register for public comment as provided by sec. 227.112(1), Wis. Stats.

  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 2018 Wisconsin return, but I had the money applied as a credit to 2019. 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 2018, 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 2018 income return. Why did I receive a 1099-G?

  7. I filed my 2018 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 2018 Wisconsin return, I realized I had made a mistake. I filed an amended 2018 return in June 2019. How did you figure the amount to be reported to the IRS?

  9. The Form 1099-G says the refund was issued for 2015. Why should I have to report that now?

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

  11. In 2019, I received $50 of interest from the Department of Revenue on a refund of 2015 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 in effect as of October 28, 2019: Sections 71.01, 71.93 and 71.935, Wis. Stats., and 26 U.S. Code § 6050E.

Laws enacted and in effect after October 28, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 28, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

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
Email additional questions to DORIncome@wisconsin.gov

Guidance Document Number: 100154

October 28, 2019