Form 1099-G Form 1099-G Certain Government Payments

Attention:
Copy A of this form is provided for informational purposes only. Copy A appears in red,
similar to the official IRS form. The official printed version of Copy A of this IRS form is
scannable, but the online version of it, printed from this website, is not. Do not print and file
copy A downloaded from this website; a penalty may be imposed for filing with the IRS
information return forms that can’t be scanned. See part O in the current General
Instructions for Certain Information Returns, available at IRS.gov/Form1099, for more
information about penalties.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded and printed and used to satisfy the requirement to provide the information to
the recipient.
If you have 10 or more information returns to file, you may be required to file e-file. Go to
IRS.gov/InfoReturn for e-file options.
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See Publications 1141, 1167, and 1179 for more information about printing these forms.

8686

VOID

CORRECTED

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

1 Unemployment compensation OMB No. 1545-0120
Form

$

1099-G

(Rev. March 2024)

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

For calendar year

Certain
Government
Payments

$
PAYER’S TIN

RECIPIENT’S TIN

3 Box 2 amount is for tax year

4 Federal income tax withheld

$
5 RTAA payments

RECIPIENT’S name

$

6 Taxable grants

$

Copy A
For
Internal Revenue
Service Center

File with Form 1096.
For Privacy Act
$
and Paperwork
9 Market gain
Reduction Act
City or town, state or province, country, and ZIP or foreign postal code
$
Notice, see the
current General
10a State
10b State identification no. 11 State income tax withheld
Instructions for
2nd TIN not.
Account number (see instructions)
$
Certain Information
$
Returns.
7 Agriculture payments

Street address (including apt. no.)

Form 1099-G (Rev. 3-2024)

Cat. No. 14438M

www.irs.gov/Form1099G

8 Check if box 2 is
trade or business
income

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

VOID

CORRECTED

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

1 Unemployment compensation OMB No. 1545-0120
Form

$

1099-G

(Rev. March 2024)

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

For calendar year

Certain
Government
Payments

$
PAYER’S TIN

3 Box 2 amount is for tax year

RECIPIENT’S TIN

4 Federal income tax withheld

$
5 RTAA payments

RECIPIENT’S name

$

$

7 Agriculture payments

$

Street address (including apt. no.)

6 Taxable grants

Copy 1
For State Tax
Department

8 Check if box 2 is
trade or business
income

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

$
10a State

Form 1099-G (Rev. 3-2024)

10b State identification no. 11 State income tax withheld

$
$

Account number (see instructions)

www.irs.gov/Form1099G

Department of the Treasury - Internal Revenue Service

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

1 Unemployment compensation OMB No. 1545-0120
Form

$

1099-G

(Rev. March 2024)

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

For calendar year

Certain
Government
Payments

$
PAYER’S TIN

RECIPIENT’S TIN

3 Box 2 amount is for tax year

4 Federal income tax withheld

$
5 RTAA payments

RECIPIENT’S name

$

6 Taxable grants

$

7 Agriculture payments

$

Street address (including apt. no.)

8 If checked, box 2 is
trade or business
income

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

$
10a State

10b State identification no. 11 State income tax withheld

$
$

Account number (see instructions)
Form 1099-G (Rev. 3-2024)

(keep for your records)

www.irs.gov/Form1099G

Copy B
For Recipient
This is important tax
information and is
being furnished to the
IRS. If you are required
to file a return, a
negligence penalty or
other sanction may be
imposed on you if this
income is taxable and
the IRS determines that
it has not been
reported.

Department of the Treasury - Internal Revenue Service

Instructions for Recipient

Recipient’s taxpayer identification number (TIN). For your protection, this
form may show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN).
However, the issuer has reported your complete TIN to the IRS.
Account number. May show an account or other unique number the payer has
assigned to distinguish your account.
Caution: Identity Theft (IDT). If you suspect that you are a victim of IDT, do not
report the incorrect amount shown in box 1 of Form(s) 1099-G on your tax
return. Go to www.irs.gov/idtheftunemployment for more information.
Box 1. Shows the total unemployment compensation (UC) paid to you in the
calendar year reported. Combine the box 1 amounts from all Forms 1099-G and
report the total as income on the UC line of your tax return. Except as explained
below, this is your taxable amount. If you made contributions to a governmental
UC program or to a governmental paid family leave program and received a
payment from that program, the payer must issue a separate Form 1099-G to
report this amount to you. If you itemize deductions, you may deduct your
contributions on Schedule A (Form 1040) as taxes paid. If you do not itemize,
only include in income the amount that is in excess of your contributions.
Box 2. Shows refunds, credits, or offsets of state or local income tax you
received. It may be taxable to you if you deducted the state or local income tax
paid on Schedule A (Form 1040). Even if you did not receive the amount shown,
for example, because (a) it was credited to your state or local estimated tax, (b)
it was offset against federal or state debts, (c) it was offset against other offsets,
or (d) you made a charitable contribution from your refund, it is still taxable if it
was deducted. If you received interest on this amount, you may receive Form
1099-INT for the interest. However, the payer may include interest of less than
$600 in the blank box next to box 9 on Form 1099-G. Regardless of whether the
interest is reported to you, report it as interest income on your tax return. See
your tax return instructions.
Box 3. Identifies the tax year for which the box 2 refunds, credits, or offsets
shown were made.

Box 4. Shows backup withholding or withholding you requested on
unemployment compensation, Commodity Credit Corporation (CCC) loans, or
certain crop disaster payments. Generally, a payer must backup withhold on
certain payments if you did not give your TIN to the payer. See Form W-9 for
information on backup withholding. Include this amount on your income tax
return as tax withheld.
Box 5. Shows reemployment trade adjustment assistance (RTAA) payments you
received. Include on the “Other income” line of Schedule 1 (Form 1040).
Box 6. Shows taxable grants you received from a federal, state, or local
government.
Box 7. Shows your taxable Department of Agriculture payments. If the payer
shown is anyone other than the Department of Agriculture, it means the payer
has received a payment, as a nominee, that is taxable to you. This may
represent the entire agricultural subsidy payment received on your behalf by the
nominee, or it may be your pro rata share of the original payment. See Pub. 225
and the Schedule F (Form 1040) instructions for information about where to
report this income. Partnerships, see Form 8825 for how to report.
Box 8. If this box is checked, the amount in box 2 is attributable to an income
tax that applies exclusively to income from a trade or business and is not a tax
of general application. If taxable, report the amount in box 2 on Schedule C or F
(Form 1040), as appropriate.
Box 9. Shows market gain on CCC loans whether repaid using cash or CCC
certificates. See the Schedule F (Form 1040) instructions.
Boxes 10a–11. State income tax withheld reporting boxes.
Future developments. For the latest information about developments related to
Form 1099-G and its instructions, such as legislation enacted after they were
published, go to www.irs.gov/Form1099G.
Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost
online federal tax preparation, e-filing, and direct deposit or payment options.

VOID

CORRECTED

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

1 Unemployment compensation OMB No. 1545-0120
Form

$

1099-G

(Rev. March 2024)

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

For calendar year

Certain
Government
Payments

$
PAYER’S TIN

3 Box 2 amount is for tax year

RECIPIENT’S TIN

4 Federal income tax withheld

$
5 RTAA payments

RECIPIENT’S name

$

$

7 Agriculture payments

$

Street address (including apt. no.)

6 Taxable grants
8 Check if box 2 is
trade or business
income

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

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

$
10a State

Form 1099-G (Rev. 3-2024)

10b State identification no. 11 State income tax withheld

$
$

Account number (see instructions)

www.irs.gov/Form1099G

Department of the Treasury - Internal Revenue Service