AnnetteB6
Employee Tax Expert
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If you received a Form 1099-G reporting a state tax refund, it has 2025 for the year on the form because it represents a refund that you received during 2025.  However, it represents a refund for a 2024 (or earlier) tax return that was filed during 2025.  

 

It cannot represent a 2025 tax refund because that is what you are working on filing now.  

 

Similarly, for a 2025 W-2, the amounts on the form represent money that was earned and paid to you during 2025.  The state tax withholdings shown on the W-2 were withheld in 2025 and will be reported and used to reduce your 2025 state income tax as reported on the tax return you are filing now.  

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