IRS Form 1099-G, Certain Government Payments
Government agencies use Form 1099-G to report payments such as unemployment compensation and state tax refunds.
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About IRS Form 1099-G
Form 1099-G is an information return that federal, state, and local government agencies file to report certain payments made to individuals during the year. The most common amounts reported are unemployment compensation and state or local income tax refunds, credits, or offsets.
If you received one of these payments, the agency sends you a copy of the form and files a copy with the IRS. You use the information to report the correct amount of income on your federal tax return. Some amounts, such as a state refund, may be taxable only if you itemized deductions in a prior year.
Other payments that can appear on Form 1099-G include taxable grants and agricultural payments. Always compare the form to your own records and follow the official instructions to determine how much, if any, is taxable.
Who needs to complete it
- Individuals who received unemployment compensation during the year.
- Taxpayers who received a state or local income tax refund, credit, or offset.
- People who received taxable government grants or agricultural payments.
- Government agencies that make these payments and must file information returns.
How to fill out IRS Form 1099-G
- 1Confirm the payer information, including the government agency name and its taxpayer identification number.
- 2Enter the recipient's name, address, and taxpayer identification number.
- 3Report unemployment compensation in the designated box for that payment type.
- 4Report any state or local income tax refunds, credits, or offsets in the appropriate box, along with the tax year they relate to.
- 5Enter any federal or state income tax withheld from the payments.
- 6Report other categories such as taxable grants or agricultural payments in their specific boxes.
- 7Review each box against your payment records and follow the official line-by-line instructions before issuing or filing.
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Frequently asked questions
Is unemployment compensation on Form 1099-G taxable?
Unemployment compensation is generally taxable for federal income tax purposes and must be reported on your return. Rules can vary by year and by state, so check the current instructions.
Do I always have to report a state tax refund shown on Form 1099-G?
Not always. A state or local income tax refund is generally taxable only if you deducted state and local income taxes as an itemized deduction in the year the tax was paid. If you took the standard deduction, the refund is usually not taxable.
What should I do if the amount on my 1099-G looks wrong?
Contact the government agency that issued the form to request a correction. Do not ignore the form, because the IRS receives a matching copy.