I just received a 1099-G form in the mail and in box 2 shows a dollar amount and box 3 from year 2005.

What is this for?

I have my taxes done by an accountant every year. Would this be his mistake if I have to pay?

Form 1099-G is normally for either an state income tax refund received in 2006 for your 2005 tax return OR for unemployment compensation received in 2006.

It sounds like it's for the tax return.

Just give it to the accountant. He will handle it.

Just to add to what ATE said. I doubt if there is a "mistake" here. Its more likely the agency that is reporting the income is just reporting it late.

It is not late. You filed the 2005 tax return in 2006 and got the tax refund in 2006.

I didn't mean "too" late. I just meant that they were reporting for a previous year. If it was a local tax refund, then the 2005 does make sense as being the tax year being refunded.