
Form 1099-G and Instructions 
Certain Government Payments
2019
Cat. No. 14438M

Provided by the:
Internal Revenue Service
Alternative Media Center

In 1 File
Print pages 1-7 and 1-3

Contents

Section:  Page
Form 1099-G:  1
   Copy AFor IRS:  1
   Copy 1For State Tax Department:  2
   Copy BFor Recipient:  3
   Instructions for Recipient:  4
   Copy 2:  5
   Copy CFor Payer:  6
   Instructions for Payer:  7
2019 Instructions for Form 1099-G:  1
   Future Developments:  1
   What's New:  1
   Reminders:  1
   Specific Instructions:  1

This electronic edition contains the entire text of the print editions.

<page 1>

Form 1099-G
Certain Government Payments
2019

Copy A
For Internal Revenue Service Center

File with Form 1096.

VOID --; CORRECTED --
PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.: ----
PAYER'S TIN: ----
RECIPIENT'S TIN: ----
RECIPIENT'S name: ----
Street address (including apt. no.): ----
City or town, state or province, country, and ZIP or foreign postal code: ----
Account number (see instructions): ----
2nd TIN not.: --

1. Unemployment compensation: $----
2. State or local income tax refunds, credits, or offsets: $----
3. Box 2 amount is for tax year: ----
4. Federal income tax withheld: $----
5. RTAA payments: $----
6. Taxable grants: $----
7. Agriculture payments: $----
8. Check if box 2 is trade or business income: --
9. Market gain: $----
10a. State: ----, ----
10b. State Identification no.: ----, ----
11. State income tax withheld: $----, $----

For Privacy Act and Paperwork Reduction Act Notice, see the 2019 General Instructions for Certain Information Returns.

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Form 1099-G
Certain Government Payments
2019

Copy 1
For State Tax Department

VOID --; CORRECTED --
PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.: ----
PAYER'S TIN: ----
RECIPIENT'S TIN: ----
RECIPIENT'S name: ----
Street address (including apt. no.): ----
City or town, state or province, country, and ZIP or foreign postal code: ----
Account number (see instructions): ----

1. Unemployment compensation: $----
2. State or local income tax refunds, credits, or offsets: $----
3. Box 2 amount is for tax year: ----
4. Federal income tax withheld: $----
5. RTAA payments: $----
6. Taxable grants: $----
7. Agriculture payments: $----
8. Check if box 2 is trade or business income: --
9. Market gain: $----
10a. State: ----, ----
10b. State Identification no.: ----, ----
11. State income tax withheld: $----, $----

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Form 1099-G
Certain Government Payments
2019

Copy B
For Recipient

CORRECTED (if checked) --
PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.: ----
PAYER'S TIN: ----
RECIPIENT'S TIN: ----
RECIPIENT'S name: ----
Street address (including apt. no.): ----
City or town, state or province, country, and ZIP or foreign postal code: ----
Account number (see instructions): ----

1. Unemployment compensation: $----
2. State or local income tax refunds, credits, or offsets: $----
3. Box 2 amount is for tax year: ----
4. Federal income tax withheld: $----
5. RTAA payments: $----
6. Taxable grants: $----
7. Agriculture payments: $----
8. If checked, box 2 is trade or business income: --
9. Market gain: $----
10a. State: ----, ----
10b. State Identification no.: ----, ----
11. State income tax withheld: $----, $----

This is important tax information and is being furnished to the IRS.  If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported.

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Instructions for Recipient

Recipient's taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)). However, the issuer has reported your complete TIN to the IRS.

Account number. May show an account or other unique number the payer has assigned to distinguish your account.

Box 1. Shows the total unemployment compensation paid to you this year. Combine the box 1 amounts from all Forms 1099-G and report the total as income on the unemployment compensation line of your tax return. Except as explained below, this is your taxable amount. If you are married filing jointly, each spouse must figure his or her taxable amount separately. If you expect to receive these benefits in the future, you can ask the payer to withhold federal income tax from each payment. Or, you can make estimated tax payments. For details, see Form 1040-ES. If you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and received a payment from that program, the payer must issue a separate Form 1099-G to report this amount to you. If you itemize deductions, you may deduct your contributions on Schedule A (Form 1040) as taxes paid. If you do not itemize, you only need to include in income the amount that is in excess of your contributions.

Box 2. Shows refunds, credits, or offsets of state or local income tax you received. It may be taxable to you if you deducted the state or local income tax paid on Schedule A (Form 1040). Even if you did not receive the amount shown, for example, because: (a) it was credited to your state or local estimated tax, (b) it was offset against federal or state debts, (c) it was offset against other offsets, or (d) you made a charitable contribution from your refund, it is still taxable if it was deducted. If you received interest on this amount, you may receive Form 1099-INT for the interest. However, the payer may include interest of less than $600 in the blank box next to Box 9 on Form 1099-G. Regardless of whether the interest is reported to you, report it as interest income on your tax return. See your tax return instructions.

Box 3. Identifies the tax year for which the box 2 refunds, credits, or offsets shown were made. If there is no entry in this box, the refund is for 2018 taxes.

Box 4. Shows backup withholding or withholding you requested on unemployment compensation, Commodity Credit Corporation (CCC) loans, or certain crop disaster payments. Generally, a payer must backup withhold on certain payments if you did not give your taxpayer identification number to the payer. See Form W-9 for information on backup withholding. Include this amount on your income tax return as tax withheld.

Box 5. Shows reemployment trade adjustment assistance (RTAA) payments you received. Include on the "Other income" line of Schedule I (Form 1040).

Box 6. Shows taxable grants you received from a federal, state, or local government.

Box 7. Shows your taxable Department of Agriculture payments. If the payer shown is anyone other than the Department of Agriculture, it means the payer has received a payment, as a nominee, that is taxable to you. This may represent the entire agricultural subsidy payment received on your behalf by the nominee, or it may be your pro rata share of the original payment. See Pub. 225 and the Instructions for Schedule F (Form 1040) for information about where to report this income. Partnerships, see Form 8825 for how to report.

Box 8. If this box is checked, the amount in box 2 is attributable to an income tax that applies exclusively to income from a trade or business and is not a tax of general application. If taxable, report the amount in box 2 on Schedule C or F (Form 1040), as appropriate.

Box 9. Shows market gain on CCC loans whether repaid using cash or CCC certificates. See the Instructions for Schedule F (Form 1040).

Boxes 10a-11. State income tax withheld reporting boxes.

Future developments. For the latest information about developments related to Form 1099-G and its instructions, such as legislation enacted after they were published, go to 
www.irs.gov/Form1099G.

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Form 1099-G
Certain Government Payments
2019

Copy 2

To be filed with recipient's state income tax return, when required.

VOID --; CORRECTED --
PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.: ----
PAYER'S TIN: ----
RECIPIENT'S TIN: ----
RECIPIENT'S name: ----
Street address (including apt. no.): ----
City or town, state or province, country, and ZIP or foreign postal code: ----
Account number (see instructions): ----

1. Unemployment compensation: $----
2. State or local income tax refunds, credits, or offsets: $----
3. Box 2 amount is for tax year: ----
4. Federal income tax withheld: $----
5. RTAA payments: $----
6. Taxable grants: $----
7. Agriculture payments: $----
8. Check if box 2 is trade or business income: --
9. Market gain: $----
10a. State: ----, ----
10b. State Identification no.: ----, ----
11. State income tax withheld: $----, $----

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Form 1099-G
Certain Government Payments
2019

Copy C
For Payer

VOID --; CORRECTED --
PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no.: ----
PAYER'S TIN: ----
RECIPIENT'S TIN: ----
RECIPIENT'S name: ----
Street address (including apt. no.): ----
City or town, state or province, country, and ZIP or foreign postal code: ----
Account number (see instructions): ----
2nd TIN not.: --

1. Unemployment compensation: $----
2. State or local income tax refunds, credits, or offsets: $----
3. Box 2 amount is for tax year: ----
4. Federal income tax withheld: $----
5. RTAA payments: $----
6. Taxable grants: $----
7. Agriculture payments: $----
8. Check if box 2 is trade or business income: --
9. Market gain: $----
10a. State: ----, ----
10b. State Identification no.: ----, ----
11. State income tax withheld: $----, $----

For Privacy Act and Paperwork Reduction Act Notice, see the 2019 General Instructions for Certain Information Returns.

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Instructions for Payer

To complete Form 1099-G, use:

 The 2019 General Instructions for Certain Information Returns, and
 The 2019 Instructions for Form 1099-G.

To order these instructions and additional forms, go to www.irs.gov/Form1099G.

Caution: Because paper forms are scanned during processing, you cannot file Forms 1096, 1097, 1098, 1099, 3921, or 5498 that you print from the IRS website.

Due dates. Furnish Copy B of this form to the recipient by January 31, 2020.

File Copy A of this form with the IRS by February 28, 2020. If you file electronically, the due date is March 31, 2020. To file electronically, you must have software that generates a file according to the specifications in Pub. 1220. The IRS does not provide a fill-in form option for Copy A.

Need help? If you have questions about reporting on Form 1099-G, call the information reporting customer service site toll free at 866-455-7438 or 304-263-8700 (not toll free). Persons with a hearing or speech disability with access to TTY/TDD equipment can call 304-579-4827 (not toll free).

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2019 Instructions for Form 1099-G
Certain Government Payments

Section references are to the Internal Revenue Code unless otherwise noted.

Future Developments

For the latest information about developments related to Form 1099-G and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1099G.

What's New

2nd TIN notice checkbox. A 2nd TIN notice checkbox has been added to copies A and C of the form. See 2nd TIN not., later.

Reminders

In addition to these specific instructions, you should also use the 2019 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

 Who must file.
 When and where to file.
 Electronic reporting.
 Corrected and void returns.
 Statements to recipients.
 Taxpayer identification numbers (TINs).
 Backup withholding.
 Penalties.
 Other general topics.

You can get the general instructions from General Instructions for Certain Information Returns at IRS.gov/1099GeneralInstructions or go to IRS.gov/Form1099G.

Online pdf fillable Copies 1, B, 2, and C. To ease statement furnishing requirements, Copies 1, B, 2, and C have been made fillable online in a pdf format available at IRS.gov/Form1099G. You can complete these copies online for furnishing statements to recipients and for retaining in your own files.

Specific Instructions

File Form 1099-G, Certain Government Payments, if, as a unit of a federal, state, or local government, you made payments of unemployment compensation; state or local income tax refunds, credits, or offsets; reemployment trade adjustment assistance (RTAA) payments; taxable grants; or agricultural payments. You must also file this form if you received payments on a Commodity Credit Corporation (CCC) loan. The officer or employee of the government unit having control of the payments, received or made, (or the designated officer or employee) must file Form 1099-G.

Certain amounts that are not reportable on Form 1099-G, such as compensation for services, prizes, and certain incentives, may be reportable on Form 1099-MISC, Miscellaneous Income. See the Instructions for Form 1099-MISC for more information.

Statements to Recipients

If you are required to file Form 1099-G, you must furnish the same information to the recipient. Furnish a copy of Form 1099-G or an acceptable substitute statement to each recipient, except as explained later under Box 2. State or Local Income Tax Refunds, Credits, or Offsets. Also, see part M in the 2019 General Instructions for Certain Information Returns.

Truncating recipient's TIN on payee statements. Pursuant to Regulations section 301.6109-4, all filers of this form may truncate a recipient's TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)) on payee statements. Truncation is not allowed on any documents the filer files with the IRS. A payer's TIN may not be truncated on any form. See part J in the 2019 General Instructions for Certain Information Returns.

Account Number

The account number is required if you have multiple accounts for a recipient for whom you are filing more than one Form 1099-G. Additionally, the IRS encourages you to designate an account number for all Forms 1099-G that you file. See part L in the 2019 General Instructions for Certain Information Returns.

2nd TIN not.

You may enter an "X" in this box if you were notified by the IRS twice within 3 calendar years that the taxpayer provided an incorrect TIN. If you mark this box, the IRS will not send you any further notices about this account.

However, if you received both IRS notices in the same year, or if you received them in different years but they both related to information returns filed for the same year, do not check the box at this time. For purposes of the two-notices-in-3-years rule, you are considered to have received one notice and you are not required to send a second "B" notice to the taxpayer on receipt of the second notice. See part N in the 2019 General Instructions for Certain Information Returns for more information.

TIP: For information on the TIN Matching System offered by the IRS, see Items You Should Note in the 2019 General Instructions for Certain Information Returns.

Box 1. Unemployment Compensation

Enter payments of $10 or more in unemployment compensation, including Railroad Retirement Board payments for unemployment. If you make payments from 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 payments, file a separate Form 1099-G for payments from each contributory program. 

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Enter the total amount before any income tax was withheld. If you withhold federal income tax at the request of the recipient, enter it in box 4; see instructions below.

Box 2. State or Local Income Tax Refunds, Credits, or Offsets

Enter refunds, credits, or offsets of state or local income tax of $10 or more you made to recipients. These include refunds or carryforward credits of overpayments of tax due to refundable state tax credits and incentive payments that are paid under an existing state tax law and administered by the state taxing agency. Filmmaker incentive credits, home improvement credits paid in low-income areas, and solar panel installation credits are some types of state programs which are generally reportable in box 2, to the extent a refund is paid by the state taxing agency or amount allowed as carryforward credit to the next taxable year.

Do not enter in box 2 payments that are not state income tax refunds, credits, or offsets. This may include payments made under state grant, incentive, subsidy, or other individual assistance programs. Taxable grants are reported in box 6; see the instructions below. If recipients deducted the tax paid to a state or local government on their federal income tax returns, any refunds, credits, or offsets may be taxable to them. You are not required to furnish a copy of Form 1099-G or a substitute statement to the recipient if you can determine that the recipient did not claim itemized deductions on the recipient's federal income tax return for the tax year giving rise to the refund, credit, or offset. However, you must file Form 1099-G with the IRS in all cases.

A tax on dividends, a tax on net gains from the sale or exchange of a capital asset, and a tax on the net taxable income of an unincorporated business are taxes on gain or profit rather than on gross receipts. Therefore, they are income taxes, and any refund, credit, or offset of $10 or more of these taxes is reportable on Form 1099-G. In the case of the dividends tax and the capital gains tax, if you determine that the recipient did not itemize deductions, as explained above, you are not required to furnish a Form 1099-G or substitute statement to the recipient. However, in the case of the tax on unincorporated businesses, you must furnish a Form 1099-G or substitute statement to the recipient in all cases, as this is a tax that applies exclusively to income from a trade or business. See Box 8. Trade or Business Income (Checkbox), later, and Rev. Rul. 86-140, 1986-2 C.B. 195.

If you pay interest of $600 or more on the refund, you must file Form 1099-INT, Interest Income, and furnish a statement to the recipient. For interest payments of less than $600, you may choose to enter the amount with an appropriate designation such as "Interest Income" in the blank box on Copy B of the Form 1099-G.

Box 3. Box 2 Amount Is For Tax Year

No entry is required in box 3 if the refund, credit, or offset is for the 2018 tax year. If it is for any other tax year, enter the year for which the refund, credit, or offset was made. Also, if the refunds, credits, or offsets are for more than 1 tax year, report the amount for each year on a separate Form 1099-G. Use the format "YYYY" to make the entry in this box. For example, enter "2018," not "18."

Box 4. Federal Income Tax Withheld

Backup withholding. Enter backup withholding on payments required to be reported in box 6 or 7. You must backup withhold on such payments at a rate of 24% if a recipient does not furnish its TIN to you or if you are notified by the IRS that the TIN is incorrect (Notice CP2100 or CP2100A). For more information on backup withholding, see part N in the 2019 General Instructions for Certain Information Returns.

Voluntary withholding. Enter any voluntary federal withholding on unemployment compensation, CCC loans, and certain crop disaster payments. If you withhold state income tax, see Boxes 10a Through 11. State Information, later. However, you are not required to report state withholding to the IRS.

Box 5. RTAA Payments

Enter RTAA payments of $600 or more that you paid to eligible individuals under the Reemployment Trade Adjustment Assistance program.

Box 6. Taxable Grants

Enter any amount of a taxable grant administered by a federal, state, or local program to provide subsidized energy financing or grants for projects designed to conserve or produce energy, but only with respect to energy property or a dwelling unit located in the United States. Also, enter any amount of a taxable grant administered by an Indian tribal government.

Report amounts of other taxable grants of $600 or more. State and local grants are ordinarily taxable for federal income purposes. A federal grant is ordinarily taxable unless stated otherwise in the legislation authorizing the grant. Do not report scholarship or fellowship grants. See Scholarships in the Instructions for Form 1099-MISC.

Box 7. Agriculture Payments

Enter USDA agricultural subsidy payments made during the year. If you are a nominee that received subsidy payments for another person, file Form 1099-G to report the actual owner of the payments and report the amount of the payments in box 7.

Box 8. Trade or Business Income (Checkbox)

If the amount in box 2 is a refund, credit, or offset attributable to an income tax that applies exclusively to income from a trade or business and is not a tax of general application, enter an "X" in this box.

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Box 9. Market Gain

Report market gain associated with the repayment of a CCC loan whether repaid using cash or CCC certificates.

Boxes 10a Through 11. State Information

These boxes may be used by filers who participate in the Combined Federal/State Filing Program and/or who are required to file paper copies of this form with a state tax department. See Pub. 1220 for more information regarding the Combined Federal/State Filing Program. They are provided for your convenience only and need not be completed for the IRS. Use the state information boxes to report payments for up to two states. Keep the information for each state separated by the dash line. In box 10a, enter the abbreviated name of the state. In box 10b, enter the filer's state identification number. The state number is the filer's identification number assigned by the individual state. In box 11, enter the amount of any state income tax withheld.

If a state tax department requires that you send them a paper copy of this form, use Copy 1 to provide information to the state tax department. Give Copy 2 to the recipient for use in filing the recipient's state income tax return.

End of Form 1099-G and Instructions
