1099-G Government Refunds

[bkmama]

Last year was filed Married Joint. This year will be Married Separate. The 1099G's for State refunds last year is where I am looking for answers. He makes 99.9% of the household $. 2 of the 3 1099G's were for only his income. How do I report that on my return this year? Do I end up having to pay on those returns even though it isn't a result of my income?

[SweetieJean]

Do you live in a Community Property State?

[bkmama]

No, I am in MI.