Form 1099-G (Rev. December 2026)

Status: Original and derived artifacts are available for this document.

Download: pdf

Attention:
Which Revision To Use for Which Year. We issue information returns up to a year in
advance of when issuers will first file them. For all forms that we do not issue annually (such
as Form 1040), the year of the revision date is the first year for which issuers are to use the
form to report amounts. For example, we issued an April 2025 revision of Form 1099-NEC,
Nonemployee Compensation, to use first to report amounts for calendar year 2025. Filers will
first file the April 2025 revision with the IRS beginning in January 2026, to report amounts for
2025. Likewise, we are developing a December 2026 revision of Form 1099-NEC, to use first
to report amounts for calendar year 2026 with the first filings with the IRS beginning in
January 2027.
We release these and other information return forms and their instructions up to a year in
advance of when you, as an issuer, are required to file them with the IRS. We do this because
the information return forms have multiple uses. We also provide a copy of the form for the
form issuer to use to furnish a copy of the form to the recipient. We require filers of
information returns, including Forms 1099-NEC and 1099-S, to furnish a copy of what is or will
be filed with the IRS to the recipient. In many cases, issuers of 1099 forms prefer to furnish
the information return to the recipient at the time they know what they will have to report to the
IRS beginning the following January. For example, you cannot file the December 2026
revision of Form 1099-S with the IRS for a reportable home sale occurring in January 2026
until January 2027. However, you may want to furnish the recipient (the seller of the home)
their copy of Form 1099-S at the closing of the sale, to avoid issues with mailing the Form
1099-S the following January, a year later, when the recipient may have a new mailing
address. We therefore make the Form 1099-S for use in reporting 2026 sales available just
before 2026, so issuers can use it to meet their responsibility to furnish a copy to the recipient
for sales beginning in 2026, even though the form can’t be filed with the IRS until January
2027. We also post drafts and final revisions of information returns well in advance so that
issuers will know at the beginning of a year what information they need to collect during that
year so they can report it to the IRS beginning in January of the following year.
Note: We make available Copy A for informational purposes only. Copy A appears in red,
similar to the official printed form. However, official printed versions of Copy A are scannable,
but self-printed copies of Copy A from this PDF are not. Do not print and file copy A of this
PDF; we may impose a penalty for filing information return forms that we can’t scan. See part
O in Publication 1099, General Instructions for Certain Information Returns, at
IRS.gov/Form1099 for more information about penalties.
You may download and print Copy B and other copies of this form, which appear in black, to
satisfy the requirement to furnish the information to the recipient.
If you have 10 or more information returns, in the aggregate, to file, you may be required to
e-file information returns. You’ll find that it is easier and faster to e-file using our free
Information Return Intake System (IRIS). See IRS.gov/InfoReturn and IRS.gov/IRIS for details.
To order official IRS information returns, which include a scannable Copy A for filing with the
IRS and all other applicable copies of the form, go to IRS.gov/EmployerForms. We’ll mail you
the forms you request and their instructions, as well as any publications you may order.
Note: The order limit for most information returns is 10 due to the e-file requirement.
See IRS Publications 1141, 1167, and 1179 for more information about these tax forms.

VOID

8686

CORRECTED

PAYER’S name
Street address
City/town

Room/suite no.
State/province

Country

ZIP/foreign code

1 Unemployment compensation

OMB No. 1545-0120

$

Form

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

(Rev. December 2026)

1099-G

For calendar year

Certain
Government
Payments

$
3 Box 2 amount is for tax year

Telephone number:
PAYER’S TIN
RECIPIENT’S name

5 RTAA payments

6 Taxable grants

$

$

City/town

Apt. no.
State/province

Country

Account number (see instructions)

For
Internal Revenue
Service Center

$

8 Check if box 2 is
trade or business
income
10 Family leave benefits

$
Form 1099-G (Rev. 12-2026) Created 10/9/25

Copy A

For filing information,
Privacy Act, and
Paperwork
9 Market gain
Reduction Act
Notice, see the
ZIP/foreign code $
$
General Instructions
11a State
11b State identification no. 12 State income tax withheld
for Certain
Information Returns.
2nd TIN not.
$
7 Agriculture payments

Street address

4 Federal income tax withheld

$

RECIPIENT’S TIN

Cat. No. 14438M

www.irs.gov/Form1099G

www.irs.gov/Form1099

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/town

Room/suite no.
State/province

Country

ZIP/foreign code

1 Unemployment compensation

OMB No. 1545-0120

$

Form

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

(Rev. December 2026)

1099-G

For calendar year

Certain
Government
Payments

$
3 Box 2 amount is for tax year

Telephone number:
PAYER’S TIN
RECIPIENT’S name
Street address
City/town

Apt. no.
State/province

Country

ZIP/foreign code

5 RTAA payments

6 Taxable grants

$

$

7 Agriculture payments
9 Market gain

8 Check if box 2 is
trade or business
income
10 Family leave benefits

$

$

$

11a State

Copy 1
For State Tax
Department

11b State identification no. 12 State income tax withheld

$
$

Account number (see instructions)
Form 1099-G (Rev. 12-2026)

4 Federal income tax withheld

$

RECIPIENT’S TIN

www.irs.gov/Form1099G

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)
PAYER’S name
Street address
City/town

Room/suite no.
State/province

Country

ZIP/foreign code

1 Unemployment compensation

OMB No. 1545-0120

$

Form

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

(Rev. December 2026)

1099-G

For calendar year

Certain
Government
Payments

$
3 Box 2 amount is for tax year

Telephone number:
PAYER’S TIN
RECIPIENT’S name
Street address
City/town

Apt. no.
State/province

Country

ZIP/foreign code

6 Taxable grants

$

$

7 Agriculture payments
9 Market gain

8 If checked, box 2 is
trade or business
income
10 Family leave benefits

$

$

$

11b State identification no. 12 State income tax withheld

$
$

Account number (see instructions)

(keep for your records)

www.irs.gov/Form1099G

Copy B
For Recipient

5 RTAA payments

11a State

Form 1099-G (Rev. 12-2026)

4 Federal income tax withheld

$

RECIPIENT’S TIN

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 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. 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.
Box 10. Shows the amount paid to you from a governmental paid family leave
program. If you made contributions to a governmental paid family leave program and
received total payments that meets or exceeds the applicable reporting threshold from
that program, the payer must issue a Form 1099-G to report the amount paid to you. If
you itemize deductions, you may report your contributions on Schedule A (Form 1040)
as state or local taxes paid.
Boxes 11a–12. 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/town

Room/suite no.
State/province

Country

ZIP/foreign code

1 Unemployment compensation

OMB No. 1545-0120

$

Form

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

(Rev. December 2026)

1099-G

For calendar year

Certain
Government
Payments

$
3 Box 2 amount is for tax year

Telephone number:
PAYER’S TIN
RECIPIENT’S name
Street address
City/town

Apt. no.
State/province

Country

ZIP/foreign code

5 RTAA payments

6 Taxable grants

$

$

7 Agriculture payments
9 Market gain

8 Check if box 2 is
trade or business
income
10 Family leave benefits

$

$

$

11a State

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

11b State identification no. 12 State income tax withheld

$
$

Account number (see instructions)
Form 1099-G (Rev. 12-2026)

4 Federal income tax withheld

$

RECIPIENT’S TIN

www.irs.gov/Form1099G

Department of the Treasury - Internal Revenue Service