Some background. I sold oil and gas land that was receiving CRP payments. The new owner neglected to change the deed. Feds sent me the CRP payment, then demanded it back. I had to send them a check. However, I received a 1099-G and had to file that last year. The feds do not send out a correction 1099-G. They said to claim it on this years taxes. So, where and how do I do that? The tax paid on the payment was nearly half. also, the payment was under $3000.
Thanks
