Certain Government Payments

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 1099-G Form 1099-G Certain Government Payments	Form	Modified	Available
Form 1099-G Certain Government Payments	Form	Modified	Repair queued
1545-0120 Comment 01-09-25.pdf	Public Comments	Uploaded 2025-01-09	Repair queued
2025 Supporting Statement 1545-0120 - final.docx	Supporting Statement A	Uploaded 2025-04-04	Repair queued
2025 Supporting Statement 1545-0120 - final.docx	Supporting Statement A	Uploaded 2025-04-04	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
16942	Certain Government Payments	Instruction	Modified
16942	Certain Government Payments	Form	Modified	Form 1099-G Certain Government Payments
16942	Certain Government Payments	Form	Modified

ICR Details

OMB Control No: 1545-0120	ICR Reference No: 202412-1545-013
Status: Active	Previous ICR Reference No: 202109-1545-008
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Certain Government Payments
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/25/2025
Retrieve Notice of Action (NOA)	Date Received in OIRA: 04/29/2025
Terms of Clearance: OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to respondents calculated using this revised methodology.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2028	36 Months From Approved	06/30/2025
Responses	83,436,800	0	82,364,600
Time Burden (Hours)	25,031,040	0	24,709,380
Cost Burden (Dollars)	0	0	0

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Abstract: Form 1099-G is used by governments (primarily state and local) to report to the IRS (and notify recipients of) certain payments (e.g., unemployment compensation and income tax refunds). IRS uses the information to ensure that the income is being properly reported by the recipients on their returns.

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Authorizing Statute(s): US Code: 26 USC 6041 Name of Law: Information at source
   US Code: 26 USC 6050B Name of Law: Return Related to Unemployment Compensation
   US Code: 26 USC 6050D Name of Law: Retrns Relating to Energy Grants and Financing
   US Code: 26 USC 6050E Name of Law: Reporting of State and local income tax refunds.
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 125	01/02/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 17507	04/25/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Certain Government Payments	1099-G	Form 1099-G Certain Government Payments

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	83,436,800	82,364,600	0	0	1,072,200	0
Annual Time Burden (Hours)	25,031,040	24,709,380	0	0	321,660	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There is no change in the paperwork burden previously approved by OMB. There is no change in the paperwork burden previously approved by OMB. However, the number of responses was updated based on current filing data. This increases the number of responses by 1,072,200 and the burden hours by 321,660 annually due to Agency Estimate.

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Annual Cost to Federal Government: $53,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 04/29/2025

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