Instructions For Form 1099-G - 2012
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1
22012
Department of the Treasury
Internal Revenue Service
Instructions for Form
1099-G
Box 1. Unemployment Compensation
Section references are to the Internal Revenue Code unless
otherwise noted.
Enter payments of $10 or more in unemployment compensation
including Railroad Retirement Board payments for
What’s New
unemployment. If you make payments from a contributory
Truncating recipient’s identification number on paper
program that has been deemed to be in the nature of
payee statements. Notice 2011-38 allows all filers of this form
unemployment compensation, such as California’s Family
to truncate a recipient’s identification number (social security
Temporary Disability Insurance payments or governmental paid
number (SSN), individual taxpayer identification number (ITIN),
family leave program payments, file a separate Form 1099-G
or adoption taxpayer identification number (ATIN)) on paper
for payments from each contributory program. Enter the total
payee statements for tax years 2011 and 2012. See part M in
amount before any income tax was withheld. If you withhold
the 2012 General Instructions for Certain Information Returns.
federal income tax at the request of the recipient, enter it in box
4.
Reminders
Box 2. State or Local Income Tax Refunds,
Credits, or Offsets
General Instructions. In addition to these specific
instructions, you should also use the 2012 General Instructions
Enter refunds, credits, or offsets of state or local income tax of
for Certain Information Returns. Those general instructions
$10 or more you made to recipients. If recipients deducted the
include information about the following topics.
tax paid to a state or local government on their federal income
•
tax returns, any refunds, credits, or offsets may be taxable to
Backup withholding.
•
them. You are not required to furnish a copy of Form 1099-G or
Electronic reporting requirements.
•
a substitute statement to the recipient if you can determine that
Penalties.
•
the recipient did not claim itemized deductions on the recipient’s
Who must file (nominee/middleman).
•
federal income tax return for the tax year giving rise to the
When and where to file.
•
refund, credit, or offset. However, you must file Form 1099-G
Taxpayer identification numbers.
•
with the IRS in all cases.
Statements to recipients.
•
Corrected and void returns.
A tax on dividends, a tax on net gains from the sale or
•
Other general topics.
exchange of a capital asset, and a tax on the net taxable
income of an unincorporated business are taxes on gain or
You can get the general instructions from IRS.gov or by
profit rather than on gross receipts. Therefore, they are income
calling 1-800-TAX-FORM (1-800-829-3676).
taxes, and any refund, credit, or offset of $10 or more of these
taxes is reportable on Form 1099-G. In the case of the
How to get the latest information. If there are changes to the
dividends tax and the capital gains tax, if you determine that the
2012 tax law that affect Form 1099-G, you will be able to find
recipient did not itemize deductions, as explained above, you
them at
are not required to furnish a Form 1099-G or substitute
statement to the recipient. However, in the case of the tax on
unincorporated businesses, you must furnish a Form 1099-G or
Specific Instructions
substitute statement to the recipient in all cases, as this is a tax
File Form 1099-G, Certain Government Payments, if, as a unit
that applies exclusively to income from a trade or business. See
of a federal, state, or local government, you made payments of
Box 8. Trade or Business Income (Checkbox) on page 2 and
unemployment compensation; state or local income tax refunds,
Rev. Rul. 86-140, 1986-2 C.B. 195.
credits, or offsets; alternative trade adjustment assistance
If you pay interest of $600 or more on the refund, you must
(ATAA) payments; reemployment trade adjustment assistance
file Form 1099-INT, Interest Income, and furnish a statement to
(RTAA) payments; taxable grants; or agricultural payments.
the recipient. For interest payments of less than $600, you may
You must also file this form if you received payments on a
choose to enter the amount with an appropriate designation
Commodity Credit Corporation (CCC) loan. The officer or
such as “Interest Income” in the blank box on Copy B of the
employee of the government unit having control of the
Form 1099-G.
payments, received or made, (or the designated officer or
Box 3. Box 2 Amount Is For Tax Year
employee) must file Form 1099-G.
No entry is required in box 3 if the refund, credit, or offset is for
Statements to Recipients
the 2011 tax year. If it is for any other tax year, enter the year
for which the refund, credit, or offset was made. Also, if the
If you are required to file Form 1099-G, you must provide the
refunds, credits, or offsets are for more than 1 tax year, report
same information to the recipient. Furnish a copy of Form
the amount for each year on a separate Form 1099-G. Use the
1099-G or an acceptable substitute statement to each recipient,
format “YYYY” to make the entry in this box. For example, enter
except as explained later under Box 2. State or Local Income
2010, not ’10.
Tax Refunds, Credits, or Offsets. Also, see part M in the 2012
General Instructions for Certain Information Returns.
Box 4. Federal Income Tax Withheld
Account Number
Backup withholding. Enter backup withholding at a 28% rate
on payments required to be reported in box 6 or 7. For
The account number is required if you have multiple accounts
example, if a recipient does not furnish its taxpayer
for a recipient for whom you are filing more than one Form
identification number (TIN) to you, you must backup withhold.
1099-G. Additionally, the IRS encourages you to designate an
Voluntary withholding. Enter any voluntary federal
account number for all Forms 1099-G that you file. See part L in
the 2012 General Instructions for Certain Information Returns.
withholding on unemployment compensation, CCC loans, and
Oct 05, 2011
Cat. No. 27979M
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