Form 1099-G, Certain Government Payments
Form 1099-G reports payments a government agency made to you, most commonly unemployment compensation and state income tax refunds. Fill in the official IRS PDF below.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 1099-G?
Form 1099-G, Certain Government Payments, is filed by federal, state, and local government agencies to report payments such as unemployment compensation, state or local income tax refunds, credits, or offsets, reemployment trade adjustment assistance, taxable grants, and agricultural payments. It also covers payments on Commodity Credit Corporation loans.
For recipients, the two boxes that matter most are box 1, unemployment compensation, which is generally taxable income, and box 2, state or local refunds, which are only taxable if you itemized and deducted those taxes in an earlier year.
Who files 1099-G?
- Federal, state, and local government units that paid unemployment compensation
- State agencies that issued income tax refunds, credits, or offsets
- Agencies that paid taxable grants or agricultural program payments
- Recipients do not file the form; they report the amounts on their own return
How to fill out 1099-G
- Enter the payer information for the government agency, including its TIN, in the left-hand boxes.
- Add the recipient’s TIN, name, and address.
- Report unemployment compensation in box 1, state or local refunds in box 2 with the tax year in box 3, and any federal withholding in box 4.
- Use boxes 5 through 9 for RTAA payments, taxable grants, agriculture payments, and market gain as they apply, then complete the state boxes if needed.
- Download the PDF, furnish Copy B to the recipient, and file Copy A with the IRS electronically or on official scannable stock.
Quick fill 1099-G on this page
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Frequently asked questions
Is the unemployment in box 1 taxable?
Generally yes, unemployment compensation is taxable federal income. It gets reported on Schedule 1 of your Form 1040. Some states also tax it, others do not.
Do I owe tax on my state refund in box 2?
Only if deducting state income tax in a prior year reduced your federal tax, which usually means you itemized. If you took the standard deduction that year, the refund is not taxable.
I got a 1099-G for unemployment I never claimed. What now?
That can be a sign of identity theft. Contact the issuing state agency to report the fraud and request a corrected form, and check irs.gov for its current identity theft guidance.