Form 1099-G received from the State of New York may reflect a different amount than what was actually received as a refund in the prior year. For example, both the school tax credit and the use tax on a return are adjusted as needed before the amount is calculated for the Form 1099-G. Click Here for an explanation why the amount on Form 1099-G may differ based on various items. It is not the actual cash amount refunded that should be entered, but the amount from the Form 1099-G received from the State of New York.
Click Here to find information regarding your Form 1099-G, including those for Metropolitan Commuter Transportation Mobility Tax filers (MCTMT).
Per NY Form IT-201 Instructions, page 5:
Need to know the amount of your 2016 New York State tax refund?
We are no longer mailing Form 1099-G, Statement for Recipients of State Income Tax Refunds. If you need this information to complete your federal return: