When I read your description, it sounds for all the world to me that the state gave you a refund, but you never received the 1099-G so did not enter it into your return.
This refund would not "carry over" from a previous year, and the calculation that Jotika and Dawn speak of would only happen if you got the 1099-G and actually entered it into your return.
The IRS must have told you what year this state refund applied to and may have told you what year the refund is from (if not, that would be on the 1099-G).
So did you get a 1099-G for the year that the IRS says you should have gotten?
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