Why did I receive the Substitute Form 1099-G?
If you claimed itemized deductions on your 2022 federal income tax return and received a Michigan individual income tax refund in 2023, you will be mailed a 2023 Michigan Substitute Form 1099-G. This is not a bill. This is an information statement only.
View Explanation for Substitute Form 1099-G
Note: If you are a victim of identity theft and did not file a return with Michigan Department of Treasury but received a Substitute Form 1099-G, you may disregard the notice. Do not report the amount listed on the Substitute Form 1099-G on your federal return. No further action is required.