Instructions For Form 1099-G - 2016
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1
22016
Department of the Treasury
Internal Revenue Service
Instructions for Form 1099-G
Certain Government Payments
Section references are to the Internal Revenue Code
section 301.6109-4, all filers of this form may truncate a
unless otherwise noted.
recipient’s identification number (social security number
(SSN), individual taxpayer identification number (ITIN),
Future Developments
adoption taxpayer identification number (ATIN), or
For the latest information about developments related to
employer identification number (EIN)) on payee
Form 1099-G and its instructions, such as legislation
statements. Truncation is not allowed on any documents
enacted after they were published, go to
the filer files with the IRS. A payer's identification number
form1099g.
may not be truncated on any form. See part J in the 2016
General Instructions for Certain Information Returns.
Reminder
Account Number
In addition to these specific instructions, you should also
use the 2016 General Instructions for Certain Information
The account number is required if you have multiple
Returns. Those general instructions include information
accounts for a recipient for whom you are filing more than
about the following topics.
one Form 1099-G. Additionally, the IRS encourages you
Who must file (nominee/middleman).
to designate an account number for all Forms 1099-G that
When and where to file.
you file. See part L in the 2016 General Instructions for
Electronic reporting requirements.
Certain Information Returns.
Corrected and void returns.
Box 1. Unemployment Compensation
Statements to recipients.
Enter payments of $10 or more in unemployment
Taxpayer identification numbers.
compensation including Railroad Retirement Board
Backup withholding.
payments for unemployment. If you make payments from
Penalties.
a contributory program that has been deemed to be in the
Other general topics.
nature of unemployment compensation, such as
You can get the general instructions from
California's Family Temporary Disability Insurance
form1099g.
payments or governmental paid family leave program
payments, file a separate Form 1099-G for payments from
Specific Instructions
each contributory program. Enter the total amount before
any income tax was withheld. If you withhold federal
File Form 1099-G, Certain Government Payments, if, as a
income tax at the request of the recipient, enter it in box 4.
unit of a federal, state, or local government, you made
payments of unemployment compensation; state or local
Box 2. State or Local Income Tax Refunds,
income tax refunds, credits, or offsets; reemployment
Credits, or Offsets
trade adjustment assistance (RTAA) payments; taxable
Enter refunds, credits, or offsets of state or local income
grants; or agricultural payments. You must also file this
tax of $10 or more you made to recipients. These include
form if you received payments on a Commodity Credit
most state tax credits and incentive payments that are
Corporation (CCC) loan. The officer or employee of the
paid under an existing state tax law and administered by
government unit having control of the payments, received
the state taxing agency. Film maker incentive credits,
or made, (or the designated officer or employee) must file
home improvement credits paid in low income areas, and
Form 1099-G.
solar panel installation credits are some types of state
Certain amounts that are not reportable on Form
programs which are generally reportable in box 2 if paid
1099-G, such as compensation for services, prizes, and
by the state taxing agency.
certain incentives, may be reportable on Form
Do not enter in box 2 payments that are not state
1099-MISC, Miscellaneous Income. See the Instructions
income tax refunds, credits or offsets. This may include
for Form 1099-MISC for more information.
payments made under state grant, incentive, subsidy, or
other individual assistance programs. Taxable grants are
Statements to Recipients
reported in box 6; see the instructions below. If recipients
If you are required to file Form 1099-G, you must furnish
deducted the tax paid to a state or local government on
the same information to the recipient. Furnish a copy of
their federal income tax returns, any refunds, credits, or
Form 1099-G or an acceptable substitute statement to
offsets may be taxable to them. You are not required to
each recipient, except as explained later under
Box 2.
furnish a copy of Form 1099-G or a substitute statement to
State or Local Income Tax Refunds, Credits, or
Offsets.
the recipient if you can determine that the recipient did not
Also, see part M in the 2016 General Instructions for
claim itemized deductions on the recipient's federal
Certain Information Returns.
income tax return for the tax year giving rise to the refund,
Truncating recipient’s identification number on pay-
credit, or offset. However, you must file Form 1099-G with
ee statements. Pursuant to Treasury Regulations
the IRS in all cases.
Sep 29, 2015
Cat. No. 27979M
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