My wife received a 1099 form for 2018, she had back surgery and was not able to return to work. We recently receive a letter form the State of Illinois, IRS, department stating that we owed theme $163.00+. When I called them to verify what action should I take, they told me that since my wife worked for the State, that she did not have to file taxes and that we should submit an amended form. The form is rather confusing, can you explain this to me in laymen's terms?