Form 1099-G Instructions and Tax Reporting Pointers
Certain Government Payments
Form 1099-G is used by Federal, state, or local governments to report payments of unemployment compensation; state or local income tax refunds, credits, or offsets; Reemployment Trade Adjustment Assistance (RTAA) payments; taxable grants; or agricultural payments. You must also file this form if you received payments on a Commodity Credit Corporation (CCC) loan. The officer or employee of the government unit having control of the payments, received or made, (or the designated officer or employee) must file Form 1099-G.
You must also file Form 1099-G for each person from whom you have withheld any federal income tax (report in box 4) under the backup withholding rules regardless of the amount of the payment.
Certain amounts that are not reportable on Form 1099-G, such as compensation for services, prizes, and certain incentives, may be reportable on Form 1099-MISC, Miscellaneous Information, or Form 1099-NEC, Nonemployee Compensation. See the Instructions for Forms 1099-MISC and 1099-NEC for more information.
Applicable businesses: Federal, state, or local governments
When to file: 1099-G forms must be furnished to recipients by January 31, and e-filed with the IRS by March 31 each year.
Need to make a correction? No problem! Here's how you can get started with 1099 corrections.
Review important W-2 requirements for employee filing.
Who: Federal, state, or local governments
When: 1099-G forms must be furnished to recipients by January 31, and e-filed with the IRS by March 31 each year
Where: To the IRS
Why: To report $10 or more of unemployment compensation, state and local income tax refunds, agricultural payments, or taxable grants.
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