Refunds/1099-G Statements

WHO CAN RECEIVE A REFUND?

The following may qualify for a refund:

  • Nonresidents of Trenton who work in and out of Trenton
  • Employees who can claim employee business expenses
  • Residents of Trenton who had total local income taxes withheld in excess of 1.5% may qualify for a refund

IMPORTANT INFORMATION:  

REFUND REQUESTS MUST BE MADE WITHIN 3 YEARS FROM THE  DATE OF YOUR TAX PAYMENT, THE DATE THE TAX RETURN WAS DUE, OR WITHIN THREE MONTHS AFTER FINAL DETERMINATION OF YOUR FEDEARL INCOME TAX LIABILITY, WHICHEVER IS LATER.

WHERE IS MY REFUND?

We know that receiving refunds in a timely manner is important to our taxpayers. Refund requests are processed in the order in which they are received. In some situations, a filed return requesting a refund may be incomplete. If that happens, we will contact the taxpayer requesting any additional information needed to complete the return. No refunds under $10.00. Please be aware that if a refund is issued, the information will be forwarded to your resident city and you may owe tax there as a result of the refund.

Per our Ordinance, the City of Trenton does not have to pay interest on  any over-payment so long as it is refund within ninety days after the final filing date of the annual return OR ninety days after the completed return is filed, whichever is later. The Tax Department strives to complete all refunds as soon as possible. However, we will not be able to expedite your refund. 

1099-G STATEMENT FOR REFUNDS/CREDIT 

Each year during tax season, the City of Trenton tax office issues 1099-G statements to individual taxpayers, notifying them that they have received a refund or credit.

State and local tax authorities must file information returns with IRS on Form 1099-G with respect to individuals’ income tax refunds, or credits or offsets with respect to income taxes, aggregating $10 or more in one calendar year. The return must include the aggregate amount of the state or local income tax refund (credit or offset).

A “credit or offset” is a tax over-payment which, in lieu of being refunded to the taxpayer, is either applied against an existing liability of the taxpayer, or is available for application against a future liability of the taxpayer, or otherwise used or available for use for the taxpayer’s benefit. Please consult with your tax preparer concerning the taxability of this 1099-G issued to you.

If you have further questions or concerns, please contact us at 513-428-0158 or email tax@cityoftrenton.com.