Is state property tax rebate reportable did not get 1099-G

[v3psp]

every yr I get 2 property tax rebates. one is for seniors and sent to me. the other is applied to my city property tax bill ,but I do not get a 1099-G for them.  I use to deduct them from my total prop tax bill and list the prop tax minus the rebates.  never had a question on it from IRS.  but then reading your Literature I decide to list the rebates as income rec'd and list the total prop tax as a deduction.  since listing the rebate as income I have had no IRS inquires,but I have never gotten a 1099-G form.  should I continue as is or ask for a 1099-g from the state?

[cor287]

Where is the rebate reported?

[DianeW · Accepted solution]

You do not need a Form 1099G from the state.  And if there is any year where you are not using itemized deductions, the following year you do not need to report the rebates as income.

The reason they are reported as income is because the tax paid in a particular tax year is used in combination with other itemized deductions to reduce income and tax liability.  If a standard deduction is used, instead of itemized deductions, then the refund in the following year would not be required to be reported.