Instructions For Form 1099g -Certain Government Payments

8. Trade or Business Income (Checkbox)

later, and Rev.

energy financing or grants for projects designed to

Rul. 86-140, 1986-2 C.B. 195.

conserve or produce energy, but only with respect to

energy property or a dwelling unit located in the United

If you pay interest of $600 or more on the refund, you

States. Also, enter any amount of a taxable grant

must file Form 1099-INT, Interest Income, and furnish a

administered by an Indian tribal government.

statement to the recipient. For interest payments of less

Report amounts of other taxable grants of $600 or

than $600, you may choose to enter the amount with an

more. A federal grant is ordinarily taxable unless stated

appropriate designation such as “Interest Income” in the

otherwise in the legislation authorizing the grant. Do not

blank box on Copy B of the Form 1099-G.

report scholarship or fellowship grants. See Scholarships

Box 3. Box 2 Amount Is For Tax Year

in the Instructions for Form 1099-MISC.

No entry is required in box 3 if the refund, credit, or offset

Box 7. Agriculture Payments

is for the 2012 tax year. If it is for any other tax year, enter

Enter USDA agricultural subsidy payments made during

the year for which the refund, credit, or offset was made.

the year. If you are a nominee that received subsidy

Also, if the refunds, credits, or offsets are for more than 1

payments for another person, file Form 1099-G to report

tax year, report the amount for each year on a separate

the actual owner of the payments and report the amount

Form 1099-G. Use the format “YYYY” to make the entry in

of the payments in box 7.

this box. For example, enter 2011, not '11.

Box 8. Trade or Business Income (Checkbox)

Box 4. Federal Income Tax Withheld

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

Backup withholding. Enter backup withholding at a

attributable to an income tax that applies exclusively to

28% rate on payments required to be reported in box 6 or

income from a trade or business and is not a tax of

7. For example, if a recipient does not furnish its taxpayer

general application, enter an “X” in this box.

identification number (TIN) to you, you must backup

withhold.

Box 9. Market Gain

Voluntary withholding. Enter any voluntary federal

Report market gain associated with the repayment of a

withholding on unemployment compensation, CCC loans,

CCC loan whether repaid using cash or CCC certificates.

and certain crop disaster payments. If you withhold state

income tax see Box 10a through Box 11 later. However,

Box 10a. State

you are not required to report state withholding to the IRS.

Enter the two letter postal abbreviation of the state for

which state income taxes are being withheld.

Box 5. RTAA Payments

Box 10b. State identification no.

Enter RTAA payments of $600 or more that you paid to

eligible individuals under the Reemployment Trade

Enter the identification number of the state department,

Adjustment Assistance program.

division, or office identified in box 10a.

Box 6. Taxable Grants

Box 11. State income tax withheld

Enter any amount of a taxable grant administered by a

Enter the amount of state income tax withheld from the

federal, state, or local program to provide subsidized

payment reported in box 1.

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Instructions for Form 1099-G (2013)

Instructions For Form 1099g -Certain Government Payments - 2013 Page 2

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