It depends on what the 1099-G was issued for.
If it was issued for a state refund and you did not itemize your deductions (took the standard deduction) on your return last year you do not have to enter the 1099-G.
In all other cases, you do have to enter the 1099-G.
Where you enter the information depends on what type of payment was reported
on the 1099-G. Please see the FAQ below for more information and
instructions on where to enter the payment.
https://ttlc.intuit.com/replies/3301604
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