I received a refund from the City of Philadelphia for overpayment of the wage tax do I have to claim that on my Federal form ? If yes where?

[jkjcauley]

I have a 1099 G not sure where to enter that area asks for business and farm refunds.

[DanielV01 · Accepted solution]

It depends.  You would only need to include your 1099G if you itemized deductions last year.  This is because if you itemized, you would have been claiming a deduction on state and local taxes you paid in 2017, so when you get a refund of these in 2018, it becomes reportable and taxable income.

What you are seeing about a business or a farm is to enter a  Form1099-MISC.  Although that form starts with 1099, it is a very different form from the 1099-G.  To enter a 1099-G, type the word "1099-G" in the Search Box (with the magnifying glass).  Hit the link Where do I enter a 1099-G for a state or local refund?  You will receive the appropriate instructions.

But, again, you will not need to enter the information at all if you did not itemize last year.  So, did you itemize?  The following FAQ will help you to answer:  https://ttlc.intuit.com/replies/4767958