California Form 1099-G –- mailing requirement

[Yepper22]

The California Franchise Tax Board website says Federal law requires the FTB to mail a Form 1099-G to taxpayers who “itemized and received a refund”.

1. Does that mean itemized deductions on the federal tax return?
2. And if you didn’t itemize deductions on the federal tax return, does that mean the FTB will not send you a Form 1099-G -- even though you did receive a refund?

I can’t find anything that mentions California having gone paperless/electronic with their Form 1099-G delivery.

I’m trying to understand why I have not been receiving any Form 1099-G’s.

Thanks.

[SharonD007]

Yes, that statement means that the taxpayer itemized deductions on their federal tax return. The CA Franchise Tax Board website says that the taxpayer will receive a 1099-G if they had a state income tax deduction on Schedule A and they received a refund.  The answer to your second question is No, you won't receive the 1099-G if you didn't itemize even though you received a refund.

Review the CA FTB website for clarity on 1099-G guidance.

[Yepper22]

Thank you very much, Sharon, for your help.