Instructions For Form 1099 G - Certain Government Payments

2017

Department of the Treasury

Internal Revenue Service

Instructions for Form 1099-G

Certain Government Payments

Section references are to the Internal Revenue Code

Truncating recipient’s taxpayer identification number

unless otherwise noted.

on payee statements. Pursuant to Treasury Regulations

section 301.6109-4, all filers of this form may truncate a

Future Developments

recipient’s taxpayer identification number (social security

For the latest information about developments related to

number (SSN), individual taxpayer identification number

Form 1099-G and its instructions, such as legislation

(ITIN), adoption taxpayer identification number (ATIN), or

enacted after they were published, go to

employer identification number (EIN)) on payee

form1099g.

statements. Truncation is not allowed on any documents

the filer files with the IRS. A payer's taxpayer identification

Reminder

number may not be truncated on any form. See part J in

In addition to these specific instructions, you should also

the 2017 General Instructions for Certain Information

use the 2017 General Instructions for Certain Information

Returns.

Returns. Those general instructions include information

about the following topics.

Account Number

Who must file (nominee/middleman).

The account number is required if you have multiple

When and where to file.

accounts for a recipient for whom you are filing more than

Electronic reporting requirements.

one Form 1099-G. Additionally, the IRS encourages you

Corrected and void returns.

to designate an account number for all Forms 1099-G that

Statements to recipients.

you file. See part L in the 2017 General Instructions for

Taxpayer identification numbers.

Certain Information Returns.

Backup withholding.

Penalties.

Box 1. Unemployment Compensation

Other general topics.

Enter payments of $10 or more in unemployment

compensation including Railroad Retirement Board

You can get the general instructions from

General

payments for unemployment. If you make payments from

Instructions for Certain Information Returns

a contributory program that has been deemed to be in the

form1099g.

nature of unemployment compensation, such as

California's Family Temporary Disability Insurance

Specific Instructions

payments or governmental paid family leave program

File Form 1099-G, Certain Government Payments, if, as a

payments, file a separate Form 1099-G for payments from

unit of a federal, state, or local government, you made

each contributory program. Enter the total amount before

payments of unemployment compensation; state or local

any income tax was withheld. If you withhold federal

income tax refunds, credits, or offsets; reemployment

income tax at the request of the recipient, enter it in box 4.

trade adjustment assistance (RTAA) payments; taxable

Box 2. State or Local Income Tax Refunds,

grants; or agricultural payments. You must also file this

form if you received payments on a Commodity Credit

Credits, or Offsets

Corporation (CCC) loan. The officer or employee of the

Enter refunds, credits, or offsets of state or local income

government unit having control of the payments, received

tax of $10 or more you made to recipients. These include

or made, (or the designated officer or employee) must file

most state tax credits and incentive payments that are

Form 1099-G.

paid under an existing state tax law and administered by

the state taxing agency. Film maker incentive credits,

Certain amounts that are not reportable on Form

home improvement credits paid in low income areas, and

1099-G, such as compensation for services, prizes, and

solar panel installation credits are some types of state

certain incentives, may be reportable on Form

programs which are generally reportable in box 2 if paid

1099-MISC, Miscellaneous Income. See the Instructions

by the state taxing agency.

for Form 1099-MISC for more information.

Do not enter in box 2 payments that are not state

Statements to Recipients

income tax refunds, credits, or offsets. This may include

If you are required to file Form 1099-G, you must furnish

payments made under state grant, incentive, subsidy, or

the same information to the recipient. Furnish a copy of

other individual assistance programs. Taxable grants are

Form 1099-G or an acceptable substitute statement to

reported in box 6; see the instructions below. If recipients

each recipient, except as explained later under

Box 2.

deducted the tax paid to a state or local government on

State or Local Income Tax Refunds, Credits, or

Offsets.

their federal income tax returns, any refunds, credits, or

Also, see part M in the 2017 General Instructions for

offsets may be taxable to them. You are not required to

Certain Information Returns.

furnish a copy of Form 1099-G or a substitute statement to

the recipient if you can determine that the recipient did not

Aug 26, 2016

Cat. No. 27979M

Instructions For Form 1099 G - Certain Government Payments - 2017

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