Depends what is for? What box is the amount in?
1099G Box 1 is for Unemployment you have to enter Unemployment.
1099G Box 2 is for State Refund
A State Tax Refund is taxable if you itemized deductions on that prior year's federal return and took a deduction for state income taxes instead of the sale tax. You got a deduction benefit for it so now you have to include it as income. If you took the standard deduction it is not taxable and you don't need to report it.
