Instructions For Form 1099-G - 2015
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1
22015
Department of the Treasury
Internal Revenue Service
Instructions for Form 1099-G
Certain Government Payments
Section references are to the Internal Revenue Code
employer identification number (EIN)) on payee
unless otherwise noted.
statements. Truncation is not allowed on any documents
the filer files with the IRS. A payer's identification number
Future Developments
may not be truncated on any form. See part J in the 2015
For the latest information about developments related to
General Instructions for 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
Reminder
one Form 1099-G. Additionally, the IRS encourages you
In addition to these specific instructions, you should also
to designate an account number for all Forms 1099-G that
use the 2015 General Instructions for Certain Information
you file. See part L in the 2015 General Instructions for
Returns. Those general instructions include information
Certain Information Returns.
about the following topics.
Box 1. Unemployment Compensation
Who must file (nominee/middleman).
When and where to file.
Enter payments of $10 or more in unemployment
Electronic reporting requirements.
compensation including Railroad Retirement Board
payments for unemployment. If you make payments from
Corrected and void returns.
a contributory program that has been deemed to be in the
Statements to recipients.
nature of unemployment compensation, such as
Taxpayer identification numbers.
California's Family Temporary Disability Insurance
Backup withholding.
payments or governmental paid family leave program
Penalties.
payments, file a separate Form 1099-G for payments from
Other general topics.
each contributory program. Enter the total amount before
You can get the general instructions from
any income tax was withheld. If you withhold federal
form1099g
or by calling 1-800-TAX-FORM
income tax at the request of the recipient, enter it in box 4.
(1-800-829-3676).
Box 2. State or Local Income Tax Refunds,
Credits, or Offsets
Specific Instructions
Enter refunds, credits, or offsets of state or local income
File Form 1099-G, Certain Government Payments, if, as a
tax of $10 or more you made to recipients. If recipients
unit of a federal, state, or local government, you made
deducted the tax paid to a state or local government on
payments of unemployment compensation; state or local
their federal income tax returns, any refunds, credits, or
income tax refunds, credits, or offsets; reemployment
offsets may be taxable to them. You are not required to
trade adjustment assistance (RTAA) payments; taxable
furnish a copy of Form 1099-G or a substitute statement to
grants; or agricultural payments. You must also file this
the recipient if you can determine that the recipient did not
form if you received payments on a Commodity Credit
claim itemized deductions on the recipient's federal
Corporation (CCC) loan. The officer or employee of the
income tax return for the tax year giving rise to the refund,
government unit having control of the payments, received
credit, or offset. However, you must file Form 1099-G with
or made, (or the designated officer or employee) must file
the IRS in all cases.
Form 1099-G.
A tax on dividends, a tax on net gains from the sale or
Statements to Recipients
exchange of a capital asset, and a tax on the net taxable
If you are required to file Form 1099-G, you must furnish
income of an unincorporated business are taxes on gain
the same information to the recipient. Furnish a copy of
or profit rather than on gross receipts. Therefore, they are
Form 1099-G or an acceptable substitute statement to
income taxes, and any refund, credit, or offset of $10 or
each recipient, except as explained later under
Box 2.
more of these taxes is reportable on Form 1099-G. In the
State or Local Income Tax Refunds, Credits, or
Offsets.
case of the dividends tax and the capital gains tax, if you
Also, see part M in the 2015 General Instructions for
determine that the recipient did not itemize deductions, as
Certain Information Returns.
explained above, you are not required to furnish a Form
1099-G or substitute statement to the recipient. However,
Truncating recipient’s identification number on
in the case of the tax on unincorporated businesses, you
payee statements. Pursuant to Treasury Regulations
must furnish a Form 1099-G or substitute statement to the
section 301.6109-4, all filers of this form may truncate a
recipient in all cases, as this is a tax that applies
recipient’s identification number (social security number
exclusively to income from a trade or business. See
Box
(SSN), individual taxpayer identification number (ITIN),
adoption taxpayer identification number (ATIN), or
Sep 19, 2014
Cat. No. 27979M
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