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Form 1099-G

Form name

Certain Government Payments

IRC Section

6050B and 6050E

Link to form:

https://www.irs.gov/pub/irs-pdf/f1099g.pdf

Purpose of form

U.S. payors file Form 1099-G if, as a unit of federal, state, or local government, the filer 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.

Filers must also file this form if they receive 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.

Information reported on form

  • The name, address, taxpayer identification number and phone number of the payor,
  • The name, address and taxpayer identification number of the recipient,
  • Unemployment compensation,
  • State or local income tax, refunds, credits, or offsets, and the tax year,
  • Federal income tax withheld,
  • RTAA payments,
  • Taxable grants,
  • Agriculture payments,
  • Market gain,
  • State information,
  • Please see Form 1099-G for all other information required to be reported.

Reporting threshold

$10 or more for refunds and unemployment

Due date to recipient

January 31

Due date to IRS (paper filing)

February 28

Due date to IRS (Electronic Filing)

March 31st