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Thanks you for your answer.

Unfortunately there isn't enough time to hire someone. Plus without my spouse income, my overall income has fallen by 60%. Now my expenses are far higher than my income, & I'll run out in a few years.

Therefore I just can't afford a professional tax expert to do them. The free tax prep services are booked solid.  

     I sent an email to Maryland about never receiving 2019's refund, adding that they had a lot of audacity to send a tax refund 1099G to me. I stated in the letter that since they never sent the refund I felt no need to report it. 

Perhaps THAT statement will get me some attention!

----Thanks anyway Champ rjs. I appreciate your effort to help me.