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13. I received a refundable child care credit last year. Is this amount included on my 1099-G?

Refundable child care credit amounts are not included in the "Total Overpayment" column on the 1099-G. The refundable credit is not an overpayment of tax - child care payments are not used to reduce income on the federal return. The entire refund check amount including the refundable child care credit is included in the "Refund" column, however, the refundable portion of the credit has been subtracted from the "Total Overpayment." (For example: a taxpayer who received an income tax refund last year of $400, of which $100 was a refundable child care credit, would receive a 1099-G that shows $400 in the "Refund" column and $300 in the "Total Overpayment" column.) Thus, only the $300 amount may be reportable as income on your federal return.

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