Do I have to claim this? I received a 1099-G from the city tax - but they closed the account before I cashed the check. I never received the money

[LinaJ2018 · Accepted solution]

Since you are issued a Form 1099-G, IRS receives a copy of the form as well.  It's very important to report consistent information on your tax return. Technically, you are required to report it.  However, if the amount being reported is questionable, I would suggest you to contact the issuer for a corrected Form 1099-G.