Form 1099-G Certain Government Payments 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 Form 1099-G. See the New York State More information about Form 1099-G webpage 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.
See the New York State Form 1099-G webpage to find information regarding your Form 1099-G, including those for Metropolitan Commuter Transportation Mobility Tax filers (MCTMT).
Per NY Instructions for Form IT-201, on page 6:
We do not mail Form 1099-G, Statement for Recipients of State Income Tax Refunds. If you need this information to complete your federal return: