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Form 1099-G and 1099-MISC Ready for Individuals Online

January 30, 2024

Phoenix, AZ—This tax season, the Arizona Department of Revenue (ADOR) is adding Form 1099-MISC to its online portal to search, download, and print 1099 forms, alongside Form 1099-G, through by clicking on “View My 1099 Form” and providing the necessary information.

Form 1099-MISC
Form 1099-MISC reports miscellaneous compensation and other payments such as the Arizona Families Tax Rebate. Primary taxpayers will be issued the statement if they received the rebate in 2023. 

Note: the IRS has determined that the rebate is subject to federal income tax and is required to be reported as part of the federal adjusted gross income. However, the rebate is not subject to Arizona income tax and should be subtracted from the federal adjusted gross income on the Arizona individual income tax return.

Form 1099-G
Form 1099-G reports the amount of refunds, credits, or offsets of state income tax ADOR paid to the taxpayer in a tax year. This amount may be taxable, and ADOR provides the Form 1099-G information to the Internal Revenue Service (IRS).

Form 1099-G is issued if:

  • you itemized deductions on your federal Form 1040, Schedule A, for a tax year and
  • your Arizona income tax payments for the tax year exceeded your actual tax liability (e.g., you received a refund, applied your overpayment against your estimated tax obligation, or your overpayment was used to pay another tax liability, applied to a debt owed another state agency or applied to a voluntary contribution on your tax return).

You must meet both criteria to receive a Form 1099-G for the year in which the overpayment was refunded or applied.

Please note: This Form 1099-G does not include unemployment benefits received last year. Visit the Arizona Department of Economic Security for your unemployment information.

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