Yeah, I was doing my tax, and noticed that I received a 1099-G form for tax refunds prior to last year, 2010, and I might have to pay tax on that refund check! I’m all what the F, yes, it is possible if you receive a refund prior year, the Federal Government might sent you a 1099-G form which is the amount of refund you got for prior to last year and it’s possible that you will have to pay tax for that again, only if you itemized deductions under schedule A of 1040. So you pay tax, and you overpaid tax, so government give you back, then base on that amount you have to pay tax again LOL.