California Form 1099-G –- mailing requirement

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”.

Does that mean itemized deductions on the federal tax return?
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.

3491

Expert Alumni

Feb 19, 2024 6:55:45 PM

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.

Level 3

Feb 20, 2024 5:30:44 AM

Thank you very much, Sharon, for your help.

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California Form 1099-G –- mailing requirement