Instructions For Form 1099g -Certain Government Payments - 2013
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22013
Department of the Treasury
Internal Revenue Service
Instructions for Form 1099-G
Certain Government Payments
Section references are to the Internal Revenue Code
Form 1099-G or an acceptable substitute statement to
unless otherwise noted.
each recipient, except as explained later under Box 2.
State or Local Income Tax Refunds, Credits, or Offsets.
Future Developments
Also, see part M in the 2013 General Instructions for
For the latest information about developments related to
Certain Information Returns.
Form 1099-G and its instructions, such as legislation
Account Number
enacted after they were published, go to
form1099g.
The account number is required if you have multiple
accounts for a recipient for whom you are filing more than
What's New
one Form 1099-G. Additionally, the IRS encourages you
to designate an account number for all Forms 1099-G that
Truncating recipient’s identification number on pa-
you file. See part L in the 2013 General Instructions for
per payee statements. Pursuant to proposed
Certain Information Returns.
regulations §§ 1.6042-4(b) and 301.6109-4
(REG-148873-09), all filers of this form may truncate a
Box 1. Unemployment Compensation
recipient’s identification number (social security number
Enter payments of $10 or more in unemployment
(SSN), individual taxpayer identification number (ITIN), or
compensation including Railroad Retirement Board
adoption taxpayer identification number (ATIN)) on payee
payments for unemployment. If you make payments from
statements. See part M in the 2013 General Instructions
a contributory program that has been deemed to be in the
for Certain Information Returns.
nature of unemployment compensation, such as
Reminder
California's Family Temporary Disability Insurance
payments or governmental paid family leave program
In addition to these specific instructions, you should also
payments, file a separate Form 1099-G for payments from
use the 2013 General Instructions for Certain Information
each contributory program. Enter the total amount before
Returns. Those general instructions include information
any income tax was withheld. If you withhold federal
about the following topics.
income tax at the request of the recipient, enter it in box 4.
Backup withholding.
Electronic reporting requirements.
Box 2. State or Local Income Tax Refunds,
Penalties.
Credits, or Offsets
Who must file (nominee/middleman).
Enter refunds, credits, or offsets of state or local income
When and where to file.
tax of $10 or more you made to recipients. If recipients
Taxpayer identification numbers.
deducted the tax paid to a state or local government on
Statements to recipients.
their federal income tax returns, any refunds, credits, or
Corrected and void returns.
offsets may be taxable to them. You are not required to
Other general topics.
furnish a copy of Form 1099-G or a substitute statement to
the recipient if you can determine that the recipient did not
You can get the general instructions from
claim itemized deductions on the recipient's federal
form1099g
or by calling 1-800-TAX-FORM
income tax return for the tax year giving rise to the refund,
(1-800-829-3676).
credit, or offset. However, you must file Form 1099-G with
the IRS in all cases.
Specific Instructions
A tax on dividends, a tax on net gains from the sale or
File Form 1099-G, Certain Government Payments, if, as a
exchange of a capital asset, and a tax on the net taxable
unit of a federal, state, or local government, you made
income of an unincorporated business are taxes on gain
payments of unemployment compensation; state or local
or profit rather than on gross receipts. Therefore, they are
income tax refunds, credits, or offsets; reemployment
income taxes, and any refund, credit, or offset of $10 or
trade adjustment assistance (RTAA) payments; taxable
more of these taxes is reportable on Form 1099-G. In the
grants; or agricultural payments. You must also file this
case of the dividends tax and the capital gains tax, if you
form if you received payments on a Commodity Credit
determine that the recipient did not itemize deductions, as
Corporation (CCC) loan. The officer or employee of the
explained above, you are not required to furnish a Form
government unit having control of the payments, received
1099-G or substitute statement to the recipient. However,
or made, (or the designated officer or employee) must file
in the case of the tax on unincorporated businesses, you
Form 1099-G.
must furnish a Form 1099-G or substitute statement to the
Statements to Recipients
recipient in all cases, as this is a tax that applies
exclusively to income from a trade or business. See
Box
If you are required to file Form 1099-G, you must provide
the same information to the recipient. Furnish a copy of
Feb 14, 2013
Cat. No. 27979M
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