1099-G Form Instructions
Contents
Form 1099-G is filed by federal, state, and local governments to report certain payments made to individuals. Generally, Form 1099-G reports unemployment compensation paid but has more use than just that. Fill out Form 1099-G for the following payments made during 2023 so that the recipient can file a proper federal income tax return in 2024.
- Agricultural payments
- Income tax refunds, credits, and offsets (only state and local)
- RTAA (Reemployment trade adjustment assistance) payments
- Taxable grants
When filling out Form 1099-G, you will make three exact copies to be filed with the recipient, Internal Revenue Service, and the state tax department. Each of these copies is going to be the exactly same. After filling out either one of the copies, you can simply duplicate them but make sure the information entered as well as the money amounts are identical.
A guide to filing Form 1099-G box-by-box
File 1099-G Form 2024 Online PDF
Enter personal information on the left side of the 1099-G. You’ll need to enter the following about the recipient and your local government.
- Recipient: Taxpayer Identification Number, Name, Address, Account Number, and whether or not they have a second TIN.
- Payer: Taxpayer Identification Number, Name, and Address.
Money Amounts on Form 1099-G
Box 1. Enter the total amount of unemployment compensation paid to the recipient during the tax year.
Box 2. Enter the total amount of state or local tax refunds, credits, or offsets.
Box 3. Enter what tax year for Box 2.
Box 4. Enter the federal income taxes withheld.
Box 5. Enter the total amount of Reemployment Trade Adjustment Assistance benefits.
Box 6. Enter taxable grants.
Box 7. Enter agricultural payments
Box 8. If the Box 2 is trade or business income, check this box.
Box 9. Enter the market gain.
Box 10a-10b-11. Enter the state name, state identification number, and state income tax withheld from the above income points.
Where to file Form 1099-G with the IRS?
If e-filing, you don’t need to submit a copy to the IRS as it’s taken care of by the tax preparation service. If mailing a paper copy, though, you need to submit all the 1099-G forms filed with Form 1096. Don’t rush the 1096 and wait for all the 1099-Gs you need to complete and file them all with the IRS at once.
When is Form 1099-G due?
Form 1099-G is an information return and the deadline to file it is like any other. It must be filed with the recipient by January 31st, preferably before then. The recipient will need it to file a proper federal income tax return as it’s reporting taxable income earned.
e-Filing Form 1099-G in 2024
As mentioned above, Form 1099-G is like any other information return. To e-file it, you’ll need to utilize the services provided by a tax preparation service. These often come with a cost but your local agency/government should have agreements with certain companies where e-filing software is distributed to the offices.
