Last year(2007), I amended state income tax for tax year 2004 and they refunded some amount. It was low income credit (PA forgivness credit) Also, I filed a 1040NR for Federal tax return. I heard I should have received 1099 form but I didn't receive it yet.
I have a question. If I receive a form 1099-G, should I amend a 1040NR of tax year 2004 or should I file 1040 for tax year 2007?
I am not non-resident anymore since 2007. I understand that persoal tax return (1040) is cash basis, so I need to report it in 2007 tax return. Is it right?
:confused:

You need report the refund for the Form 1099-G as income ONLY IF you itemized your deductions in tax year 2004.

Otherwise, you can ignore it.