4. I have not received a 1099G before. What should I do with it?
A 1099G may not have been issued in the past if a Maryland refund was not received or itemized deductions were not claimed on the federal return. If you filed claiming itemized deductions on the federal return for the tax year listed on the 1099G, the refund is considered as income for federal tax purposes. Report the refund as income on Line 10 of your federal Form 1040.