Form 1099-G

IRS Form 1099-G (Rev. March 2024) reports certain government payments for a calendar year. Payers complete fields for payer and recipient names, addresses, and TINs, plus an optional account number. Amount boxes cover unemployment compensation, state/local tax refunds or offsets (with tax year), federal income tax withheld, RTAA payments, taxable grants, agriculture payments, and CCC market gain, along with state identification and state tax withheld. The form includes multiple copies for IRS, state, and recipient records and provides recipient instructions for reporting amounts on tax returns. No signature is required. Copy A printed from the IRS website is not scannable for IRS filing; use official scannable forms or e-file.

Government agencies or other payers issuing reportable government payments to recipients (and any entity required to file Form 1099-G).

File Copy A with the IRS (paper filers attach Form 1096; e-file via IRS information return e-file options). Provide Copy B to the recipient and submit Copy 1 to the state tax department as applicable; Copy 2 may be filed with the recipient’s state return when required.