IRS Form 1099-G

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This website is updated for the 2025 tax year (Jan-Dec 2025) for tax forms due April 15, 2026
[Updated 2/10/2026]

If you receive payments from the government that may be taxable, it will be reported to you on IRS Form 1099-G.

If you received a state tax refund the previous year, you should have received a 1099-G in the January of the year following the year the refund was issued. 

If you deducted your state tax withheld on last year's federal tax return (1040-NR), then any refund you received must be added back in on this year's tax return (unless you are a student from India who took the standard deduction). 

For example, if you entered the state tax withheld on your previous year's federal tax return on 1040NR, Schedule A, Line 1, then on this year's federal return you will add back in the amount of state tax that was refunded to you. The amount of state tax refunded will be entered on this year's federal tax return on 1040NR, Schedule 1, Line 1.

If you didn't receive a 2025 1099-G, you can look at your copy of last year's state tax return to see the amount that was or should have been refunded.  (Verify that you did receive the refund.)

J/F visa nonresident alien citizens from INDIA: 

Did you receive a state tax refund in 2025?
Look on your 2024 1040NR tax return, line 12. If the amount is $14,600, then you took the standard deduction in 2024. Any state tax refund from your 2024 tax return that you received in 2025, does not need to be reported on your 2025 federal personal income tax return. You do not need to enter that into Sprintax. 

Your 1099-G may look something like this: