Fill out Form 1099-G (Certain Government Payments) online
Form 1099-G reports certain government payments made to individuals, including unemployment compensation, state or local income tax refunds, agricultural payments, and taxable grants. It is most commonly received by individuals who collected unemployment benefits or received a state tax refund during the year.
How to fill out Form 1099-G (Certain Government Payments)
Enter payer and recipient information
Fill in the government agency's name, address, phone, and TIN. Enter the recipient's name, address, and TIN.
Report unemployment compensation
Enter unemployment compensation paid during the year in Box 1. This amount is taxable and must be reported on the recipient's federal income tax return.
Report state or local tax refunds
Enter state or local income tax refunds, credits, or offsets in Box 2. Report the tax year to which the refund applies in Box 3. This is only taxable to the recipient if they itemized deductions in the prior year.
Report withholding and other payments
Enter federal income tax withheld in Box 4. Report any agricultural payments in Box 6, taxable grants in Box 7, and trade or business income in Box 8 if applicable.
About Form 1099-G (Certain Government Payments)
Who needs this form
Government agencies that made reportable payments during the year, including state unemployment agencies, state tax departments issuing refunds, and federal or state agencies making agricultural or other taxable payments. Recipients use the form to report these amounts on their federal tax return.
Where to submit
Government agencies file Copy A with the IRS by the applicable IRS filing deadline for the filing year. Provide Copy B to the recipient by the deadline listed in the latest official instructions.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not reporting unemployment compensation as taxable income on the federal return
- Reporting a state tax refund as income when the taxpayer took the standard deduction in the prior year (it is only taxable if you itemized)
- Failing to elect federal income tax withholding from unemployment benefits, leading to a surprise tax bill
- Ignoring agricultural payments or taxable grants reported in Boxes 6 and 7
Frequently asked questions
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Is my state tax refund always taxable?
No. A state or local tax refund reported on Form 1099-G is only taxable on your federal return if you itemized deductions in the year you paid the state tax. If you took the standard deduction that year, the refund is generally not taxable because you did not receive a tax benefit from the state tax payment.
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