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. 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.
Go to the New York Department of Taxation and Finance Form 1099-G webpage to find information regarding your Form 1099-G, including those for Metropolitan Commuter Transportation Mobility Tax filers (MCTMT). Go to their More information about Form 1099-G webpage for more information about different statement amounts.
Per the NY Instructions for Form IT-201, page 4:
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:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.