NYS Inflation Refund Checks and 1099-G

As discussed on pages 96 to 98 of the Tax Year 2025 M+O=CPE Individual Tax Reference Book, taxpayers who received inflation refund checks during 2025 must include them in the calculation of their federal income tax liability if they itemize their deductions for the 2025 tax year.

New York State has issued Forms 1099-G, Certain Government Payments, for the 2025 tax year, which report the amount of the inflation refund check received by a taxpayer. Generally, these forms are only available online and are not mailed to taxpayers.

Taxpayers and practitioners can obtain Form 1099-G from the New York State Department of Taxation and Finance website at: https://www.tax.ny.gov/pit/file/1099g.htm. The website requires the user to enter the taxpayer’s Social Security number, last name, zip code and the amount of total tax payments that were listed on a prior year New York income tax return of the taxpayer. (Tax payments from any tax year from 2020 to 2024 can be used for this verification.)