[ashleysb]

Early in 2005, my boyfriend, who worked for a contracting company in Kansas, was out of work. They told him until they found him something else that he could apply for unemployment. We live in Missouri and he filed for unemployment with Missouri. But before he ever received any money from Missouri, his company found another job for him. So he contacted the unemployment office and told them. He never received any money from this. But he just received a 1099-G form from the Kansas Department of Revenue. Line 1 for "Unemployment compensation" contains no amount. Line 2 for "State or Local income tax refund, credits, or offsets" contains an amount of $39.00. Line 3 for "Box 2 amount is for tax year" says 2005. All other lines are also blank. We cannot figure out where this came from or how to file it. Can someone please give us some insight?

[AtlantaTaxExpert]

This Form 1099-G is NOT for unemployment, but rather for his 2005 Kansas state tax refund.

It is taxable income ONLY IF he itemized on his 2005 tax return.