This seems to be just a misunderstanding of IRS form 1099-G. Anything from the IRS is confusing, so it's easy to misinterpret this. Ya' ll don't have to jump all over each other when one of us makes an inaccurate statement. Can't you just explain why you think it isn't accurate. And George, I think you need to do some research on why it is best, in general, NOT to get a refund.