Instructions For Form 1099-G - 2015 (Page 2 of 2) in pdf

8. Trade or Business Income (Checkbox)

later, and Rev.

Report amounts of other taxable grants of $600 or

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

more. A federal grant is ordinarily taxable unless stated

otherwise in the legislation authorizing the grant. Do not

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

report scholarship or fellowship grants. See Scholarships

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

in the Instructions for Form 1099-MISC.

statement to the recipient. For interest payments of less

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

Box 7. Agriculture Payments

appropriate designation such as “Interest Income” in the

Enter USDA agricultural subsidy payments made during

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

the year. If you are a nominee that received subsidy

Box 3. Box 2 Amount Is For Tax Year

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

the actual owner of the payments and report the amount

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

of the payments in box 7.

is for the 2014 tax year. If it is for any other tax year, enter

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

Box 8. Trade or Business Income (Checkbox)

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

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

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

attributable to an income tax that applies exclusively to

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

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

this box. For example, enter 2013, not '13.

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

Box 4. Federal Income Tax Withheld

Box 9. Market Gain

Backup withholding. Enter backup withholding at a

Report market gain associated with the repayment of a

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

CCC loan whether repaid using cash or CCC certificates.

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

identification number (TIN) to you, you must backup

Boxes 10a. Through 11. State Information

withhold.

These boxes may be used by filers who participate in the

Voluntary withholding. Enter any voluntary federal

Combined Federal/State Filing Program and/or who are

withholding on unemployment compensation, CCC loans,

required to file paper copies of this form with a state tax

and certain crop disaster payments. If you withhold state

department. See Publication 1220 for more information

income tax, see Boxes 10a Through Box 11. State

regarding the Combined Federal/State Filing Program.

Information, later. However, you are not required to report

They are provided for your convenience only and need

state withholding to the IRS.

not be completed for the IRS. Use the state information

boxes to report payments for up to two states. Keep the

Box 5. RTAA Payments

information for each state separated by the dash line. If

you withheld state income tax on this payment, you may

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

enter it in box 11. In box 10a, enter the abbreviated name

eligible individuals under the Reemployment Trade

of the state. In box 10b, enter the filer's state identification

Adjustment Assistance program.

number. The state number is the filer's identification

Box 6. Taxable Grants

number assigned by the individual state. In box 11, you

may enter the amount of the state payment.

Enter any amount of a taxable grant administered by a

federal, state, or local program to provide subsidized

If a state tax department requires that you send them a

energy financing or grants for projects designed to

paper copy of this form, use Copy 1 to provide information

conserve or produce energy, but only with respect to

to the state tax department. Give Copy 2 to the recipient

energy property or a dwelling unit located in the United

for use in filing the recipient's state income tax return.

States. Also, enter any amount of a taxable grant

administered by an Indian tribal government.

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Instructions for Form 1099-G (2015)

Instructions For Form 1099-G - 2015 Page 2

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