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From: wjm@whuxj.UUCP (MITCHELL)
Newsgroups: net.taxes
Subject: Re: 1099G
Message-ID: <125@whuxj.UUCP>
Date: Tue, 21-Feb-84 08:43:35 EST
Article-I.D.: whuxj.125
Posted: Tue Feb 21 08:43:35 1984
Date-Received: Wed, 22-Feb-84 01:49:31 EST
Organization: Bell Labs, Whippany, N.J.
Lines: 16

As far as I can tell from reading Publication 17 and other IRS literature,
the law regarding state and local income tax refunds has not changed.
If you receive a tax benefit by deducting the income tax for the year of the
refund (this requires that you itemize your deductions) you must report the
portion of the refund that resulted in a tax benefit as income on line 10
of the 1983 form 1040.  Publication 17 has an example.
All Form 1099-G does is tell you (and the IRS) how much the refund is, and 
like any other 1099 that you get from a bank, etc., does not have to be
attached to your 1040.  If you do not get a 1099-G, you should be able to
get the amount of the refund from last year's state or local incopme'
tax forms.  For the record, I have yet to receive (Feb. 21, 1984 - 0841)
a 1099-G from the State of New Jersey, so I suspect the "no 1099-G" problem
is quite common.
Bill Mitchell
Bell Communications Research
Whippany, NJ  (whuxj!wjm)