What is a substitute 1099-G form

[rnoel_h]

1099-G form

[PattiF]

To clarify your question, which state issued the Substitute Form 1099-G?

[ErnieS0]

.A substitute 1099-G form is an "unofficial" 1099-G form. For example it may have all the information you need for your tax return, but it may not be in the "official" format.

The IRS tells issuers: "If you are required to file Form 1099-G, you must furnish the
same information to the recipient. Furnish a copy of Form 1099-G or an acceptable substitute statement to each recipient" unless not required.

For more info on Form 1099-G see Instructions for Form 1099-G.