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Fillable Form 1099-G

Form 1099-G, Certain Government Payments, is used to provide information that must be reported on a taxpayer's federal tax return as it pertains to the amount of refunds, credits, and offsets of state income tax during the previous year.

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What is Form 1099-G?

Form 1099-G, Certain Government Payments, by the Internal Revenue Service (IRS) is used by federal, state, or local governments if they paid:

  • At least $10 of unemployment compensation;
  • At least $10 of state or local income tax refunds, credits, or offsets;
  • Reemployment trade adjustment assistance (RTAA) payments;
  • Taxable grants; or
  • Agricultural payments.

Form 1099-G is also used to report received payments on a Commodity Credit Corporation (CCC) loan to the IRS.

Before filing Form 1099-G with the IRS, filers must electronically furnish a statement or Copy B to the recipients to check the accuracy of the information they reported. "Recipients" are individuals who received any of the payments above.

How to fill out Form 1099-G?

Paper forms are scanned during processing. Copy A of Form 1099-G on any website is not scannable.

Do not fill out, print, nor file Copy A of Form 1099-G. Otherwise, a penalty may be imposed for filing unscannable IRS information return forms.

Note:

  • Mark CORRECTED only when correcting a form previously filed with the IRS or furnished to the recipient.
  • Mark VOID if a completed or partially completed Form 1099-G is incorrect and you want to void it before you submit it to the IRS. Marking VOID will not correct your Form 1099-G. Go to the IRS official website for general instructions.

Copy 1. For State Tax Department

If a state tax department requires that you send them a paper copy of Form 1099-G, send Copy 1 to them.

PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.

Enter your name.

Enter the street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number where you operate your business.

PAYER’S TIN

Enter your Tax Identification Number (TIN).

RECIPIENT’S TIN

Enter the recipient's Tax Identification Number (TIN).

You may truncate the recipient's TIN in any payee statements for security purposes. However, you must report the recipient’s complete TIN to the IRS.

RECIPIENT’S name

Enter the recipient's name.

Street address (including apt. no.)

Enter the street address and the apartment number where the recipient lives.

City or town, state or province, country, and ZIP or foreign postal code

Enter the city or town, state or province, country, and ZIP or foreign postal code where the recipient lives.

Account number

Enter the account number you assigned to the recipient.

If you are filing more than one Form 1099-G for the recipient, you must designate a unique account number for each Form 1099-G.

Box 1. Unemployment compensation

Enter the unemployment compensation you paid to the recipient, including Railroad Retirement Board payments for unemployment. If you pay unemployment compensation from various contributory programs, you must file separate Form 1099-G for each payment.

Enter the total amount before any income tax was withheld.

Box 2. State or local income tax refunds, credits, or offsets

Enter the credits, offsets, or state or local income tax of $10 or above you made to the recipient. Do not include payments such as incentives, subsidies, and other individual assistance programs.

Box 3. Box 2 amount is for tax year

Enter the tax year when you made the payment in box 2.

Do not enter anything if the refund, credit, or offset in box 2 is for the previous tax year.

Box 4. Federal income tax withheld

Enter the federal income tax you withheld upon the request of the recipient. If the recipient did not furnish you his or her TIN or furnished an incorrect one, backup withholds on payments to be reported on boxes 5, 6, and 7 at a rate of 24%.

Box 5. RTAA payments

Enter the amount of reemployment trade adjustment assistance (RTAA) payments of $600 or more you made to the recipient.

Box 6. Taxable grants

Enter amounts of any taxable grants of $600 or more you administered. Do not include scholarship or fellowship grants.

Box 7. Agriculture payments

Enter the amount of the recipient's taxable Department of Agriculture agricultural subsidy payments.

Box 8. Check if box 2 is trade or business income

Mark the box if the amount you entered in box 2 is trade or business income; otherwise, leave it blank.

Box 9. Market gain

Enter the amount of the market gain associated with the repayment of a Commodity Credit Corporation loan, whether repaid using cash or CCC certificates.

Note: You may enter information in Boxes 10a, 10b, and 11 if you participate in the Combined Federal or State Filing Program and or you are required to file paper copies of Form 1099-G with a state tax department.

Enter information of the state tax department.

Box 10a. State

Enter the abbreviation of the state.

Box 10b. State identification no.

Enter the state identification number.

Box 11. State income tax withheld

Enter the amount of any state income tax withheld.

Note: To fill out Copy B and Copy 2, follow the instructions on Copy 1.

Copy B. For Recipient

Furnish Copy B to the recipient on January 1 of the next tax year. Until then, keep Copy B for your records.

Copy 2. To be filed with recipient's state income tax return, when required.

Furnish Copy 2 to the recipient for use in filing his or her state income tax return.

Copy C. For Payer

The information you will provide on Copy C of Form 1099-G is intended for Privacy Act and Paperwork Reduction Act Notice to carry out the Internal Revenue laws of the United States.

PAYER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.

Enter your name.

Enter the street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number where you operate your business.

PAYER’S TIN

Enter your Tax Identification Number (TIN).

RECIPIENT’S TIN

Enter the recipient's Tax Identification Number (TIN).

You may truncate the recipient's TIN in any payee statements for security purposes. However, you must report a complete TIN of the recipient to the IRS.

RECIPIENT’S name

Enter the recipient's name.

Street address (including apt. no.)

Enter the street address and the apartment number where the recipient lives.

City or town, state or province, country, and ZIP or foreign postal code

Enter the city or town, state or province, country, and ZIP or foreign postal code where the recipient lives.

Account number

Enter the account number you assigned to the recipient.

If you are filing more than one Form 1099-G for the recipient, you must designate a unique account number for each Form 1099-G.

2nd TIN not.

Mark the box if you were notified by the IRS twice within three calendar years that the taxpayer provided an incorrect TIN. If not, leave it blank.

Marking the box means the IRS will not send further notices about this account.

Box 1. Unemployment compensation

Enter the unemployment compensation you paid to the recipient, including Railroad Retirement Board payments for unemployment. If you pay unemployment compensation from various contributory programs, you must file separate Form 1099-G for each payment.

Enter the total amount before any income tax was withheld.

Box 2. State or local income tax refunds, credits, or offsets

Enter the credits, offsets, or state or local income tax of $10 or above you made to the recipient. Do not include payments such as incentives, subsidies, and other individual assistance programs.

Box 3. Box 2 amount is for tax year

Enter the tax year when you made the payment in box 2.

Do not enter anything if the refund, credit, or offset in box 2 is for the previous tax year.

Box 4. Federal income tax withheld

Enter the federal income tax you withheld upon the request of the recipient. If the recipient did not furnish TIN to you or furnished an incorrect one, backup withholds on payments to be reported on boxes 5, 6, and 7 at a rate of 24%.

Box 5. RTAA payments

Enter the amount of reemployment trade adjustment assistance (RTAA) payments of $600 or more you made to the recipient.

Box 6. Taxable grants

Enter amounts of any taxable grants of $600 or more you administered. Do not include scholarship or fellowship grants.

Box 7. Agriculture payments

Enter the amount of the recipient's taxable Department of Agriculture agricultural subsidy payments.

Box 8. Check if box 2 is trade or business income

Mark the box if the amount you entered in box 2 is trade or business income; otherwise, leave it blank.

Box 9. Market gain

Enter the amount of the market gain associated with the repayment of a Commodity Credit Corporation loan, whether repaid using cash or CCC certificates.

Note: You may enter information in Boxes 10a, 10b, and 11 if you participate in the Combined Federal or State Filing Program and or you are required to file paper copies of Form 1099-G with a state tax department.

Box 10a. State

Enter the abbreviation of the state.

Box 10b. State identification no.

Enter the state identification number.

Box 11. State income tax withheld

Enter the amount of any state income tax withheld.

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