Pinal Today

Individuals can now access the Arizona Department of Revenue (ADOR) online portal to search, download, and print 1099-MISC and 1099-G forms. These forms are available at www.AZTaxes.gov by clicking on “View My 1099 Form” and providing the necessary information.

Form 1099-MISC reports miscellaneous compensation and other payments such as the Arizona Families Tax Rebate. Primary taxpayers who received this rebate in 2024 will be issued a Form 1099-MISC. The IRS has determined that this rebate is subject to federal income tax and must be reported as part of the federal adjusted gross income. However, it is not subject to Arizona income tax and should be subtracted from the federal adjusted gross income on the 2024 Arizona individual income tax return.

Form 1099-G details refunds, credits, or offsets of state income tax paid by ADOR to taxpayers within a tax year. This form is issued if individuals itemized deductions on their federal Form 1040, Schedule A, for a given year and if their Arizona income tax payments exceeded their actual tax liability. This could occur through receiving a refund, applying an overpayment against estimated taxes, or having an overpayment applied to another tax liability or debt owed to another state agency.

Both criteria must be met to receive a Form 1099-G for any year in which an overpayment was refunded or applied. It is important to note that this form does not include unemployment benefits received last year; individuals should visit the Arizona Department of Economic Security for unemployment information.

For updates and news on the current tax season, ADOR encourages subscribing to their email subscription service or following them on social media.