Instructions For Form 1099-G - 2000

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Instructions for Recipient
Box 1. Shows the total unemployment compensation paid to
See Form W-9, Request for Taxpayer Identification Number and
you this year. Report this amount as income on the
Certification, for information on backup withholding. Include this
unemployment compensation line of your income tax return. If
amount on your income tax return as tax withheld.
you expect to receive these benefits in the future, you can ask
Box 5. Shows the earnings part of any distribution (including
the payer to withhold Federal income tax from each payment.
in-kind distributions) from a qualified state tuition program. This
Or, you can make estimated tax payments using Form 1040-ES,
is taxable to you. See your tax return instructions for information
Estimated Tax for Individuals.
about where to report this income.
Box 2. Shows refunds, credits, or offsets of state or local
Box 6. Shows the amount of taxable grants you received from a
income tax you received. It may be taxable to you if you
Federal, state, or local government.
deducted the state or local income tax paid as an itemized
Box 7. Shows the amount of Department of Agriculture
deduction on your Federal income tax return. Even if you did not
payments that are taxable to you. If the payer shown is anyone
receive the amount shown, for example, because it was credited
other than the Department of Agriculture, it means the payer has
to your state or local estimated tax, it is still taxable if it was
received a payment, as a nominee, that is taxable to you. This
deducted. If you received interest on this, report it as interest
may represent the entire agricultural subsidy payment received
income on your tax return. See the instructions for your tax
on your behalf by the nominee, or it may be your pro rata share
return.
of the original payment. See Pub. 225, Farmer’s Tax Guide, and
Box 3. Identifies the tax year for which the refunds, credits, or
the Instructions for Schedule F, Profit or Loss From Farming,
offsets shown in box 2 were made. If there is no entry in this
for information about where to report this income.
box, the refund is for 1999 taxes.
Box 8. If this box is checked, the refunds, credits, or offsets in
Box 4. Shows backup withholding or withholding you requested
box 2 are attributable to an income tax that applies exclusively
on unemployment compensation, Commodity Credit Corporation
to income from a trade or business and is not a tax of general
loans, or certain crop disaster payments. Generally, a payer
application. If taxable, report the amount in box 2 on Schedule
must backup withhold on certain payments at a 31% rate if you
C, C-EZ, or F (Form 1040), as appropriate.
did not give your taxpayer identification number to the payer.

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