Fillable Form 1099-G - Certain Government Payments

Instructions for Recipient

interest is reported to you, report it as interest income on your tax return. See

your tax return instructions.

Recipient's identification number. For your protection, this form may show

Box 3. Identifies the tax year for which the box 2 refunds, credits, or offsets

only the last four digits of your social security number (SSN), individual taxpayer

shown were made. If there is no entry in this box, the refund is for 2013 taxes.

identification number (ITIN), or adoption taxpayer identification number (ATIN).

Box 4. Shows backup withholding or withholding you requested on

However, the issuer has reported your complete identification number to the IRS

unemployment compensation, Commodity Credit Corporation (CCC) loans, or

and, where applicable, to state and/or local governments.

certain crop disaster payments. Generally, a payer must backup withhold on

Account number. May show an account or other unique number the payer has

certain payments if you did not give your taxpayer identification number to the

assigned to distinguish your account.

payer. See Form W-9 for information on backup withholding. Include this

Box 1. Shows the total unemployment compensation paid to you this year.

amount on your income tax return as tax withheld.

Combine the box 1 amounts from all Forms 1099-G and report the total as

Box 5. Shows reemployment trade adjustment assistance (RTAA) payments you

income on the unemployment compensation line of your tax return. Except as

received. Include on Form 1040 on the “Other income” line. See the Form 1040

explained below, this is your taxable amount. If you are married filing jointly,

instructions.

each spouse must figure his or her taxable amount separately. If you expect to

Box 6. Shows taxable grants you received from a federal, state, or local

receive these benefits in the future, you can ask the payer to withhold federal

government.

income tax from each payment. Or, you can make estimated tax payments. For

Box 7. Shows your taxable Department of Agriculture payments. If the payer

details, see Form 1040-ES. If you made contributions to a governmental

shown is anyone other than the Department of Agriculture, it means the payer

unemployment compensation program or to a governmental paid family leave

has received a payment, as a nominee, that is taxable to you. This may

program and received a payment from that program, the payer must issue a

represent the entire agricultural subsidy payment received on your behalf by the

separate Form 1099-G to report this amount to you. If you itemize deductions,

nominee, or it may be your pro rata share of the original payment. See Pub. 225

you may deduct your contributions on Schedule A (Form 1040) as taxes paid. If

and the Instructions for Schedule F (Form 1040) for information about where to

you do not itemize, you only need to include in income the amount that is in

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

excess of your contributions.

Box 2. Shows refunds, credits, or offsets of state or local income tax you

tax that applies exclusively to income from a trade or business and is not a tax

received. It may be taxable to you if you deducted the state or local income tax

of general application. If taxable, report the amount in box 2 on Schedule C or F

paid on Schedule A (Form 1040). Even if you did not receive the amount shown,

(Form 1040), as appropriate.

for example, because: (a) it was credited to your state or local estimated tax, (b)

Box 9. Shows market gain on CCC loans whether repaid using cash or CCC

it was offset against federal or state debts, (c) it was offset against other offsets,

certificates. See the Instructions for Schedule F (Form 1040).

or (d) you made a charitable contribution from your refund, it is still taxable if it

Boxes 10a–11. State income tax withheld reporting boxes.

Future developments. For the latest information about developments related to

was deducted. If you received interest on this amount, you should receive Form

Form 1099-G and its instructions, such as legislation enacted after they were

1099-INT for the interest. However, the payer may include interest of less than

published, go to

$600 in the blank box next to box 9 on Form 1099-G. Regardless of whether the

Form 1099-G - Certain Government Payments - 2014 Page 5

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