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
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
statements. Truncation is not allowed on any documents
the filer files with the IRS. A payer's taxpayer identification
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. Those general instructions include information
about the following topics.
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.
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
payments for unemployment. If you make payments from
Instructions for Certain Information Returns
a contributory program that has been deemed to be in the
nature of unemployment compensation, such as
California's Family Temporary Disability Insurance
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
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
deducted the tax paid to a state or local government on
State or Local Income Tax Refunds, Credits, or
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