1099-G Form (Certain Government Payments)

Purpose of Filing Form 1099-G

Federal, state, or local governments file this form if they 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.
They also file this form if they received payments on a Commodity Credit Corporation (CCC) loan.

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.

Due Dates

Furnish Copy B of this form to the recipient by January 31. File Copy A of this form with the IRS by February 28. If you file electronically, the due date is April 2.