Instructions For Form 1099-G - 2012 (Page 2 of 2) in pdf

certain crop disaster payments. If you withheld state income tax

another person, file Form 1099-G to report the actual owner of

see Box 10a through Box 11 later. However, you are not

the payments and report the amount of the payments in box 7.

required to report state withholding to the IRS.

Box 8. Trade or Business Income (Checkbox)

Box 5. ATAA/RTAA Payments

If the amount in box 2 is a refund, credit, or offset attributable to

Enter ATAA payments of $600 or more that you paid to eligible

an income tax that applies exclusively to income from a trade or

individuals under the Demonstration Project for Alternative

business and is not a tax of general application, enter an “X” in

Trade Adjustment Assistance for Older Workers. Enter RTAA

this box.

payments of $600 or more that you paid to eligible individuals

Box 9. Market Gain

under the Reemployment Trade Adjustment Assistance

Report market gain associated with the repayment of a CCC

program. Report the combined total of payments made to the

loan whether repaid using cash or CCC certificates.

same individual under both programs on one Form 1099-G.

Box 10a. State

Box 6. Taxable Grants

Enter the two letter postal abbreviation of the state for which

Enter any amount of a taxable grant administered by a federal,

state income taxes are being withheld.

state, or local program to provide subsidized energy financing

or grants for projects designed to conserve or produce energy,

Box 10b. State identification no.

but only with respect to energy property or a dwelling unit

Enter the identification number of the state department, division,

located in the United States. Also, enter any amount of a

or office identified in box 10a.

taxable grant administered by an Indian tribal government.

Box 11. State income tax withheld

Report amounts of other taxable grants of $600 or more. A

federal grant is ordinarily taxable unless stated otherwise in the

Enter the amount of state income tax withheld from the

legislation authorizing the grant. Do not report scholarship or

payment reported in box 1.

fellowship grants. See Scholarships in the Instructions for Form

1099-MISC.

Box 7. Agriculture Payments

Enter USDA agricultural subsidy payments made during the

year. If you are a nominee that received subsidy payments for

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Instructions for Form 1099-G (2012)

Instructions For Form 1099-G - 2012 Page 2

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