Payer and recipient boxes
The payer's name, street address, room or suite number, city, state or province, country, ZIP or foreign code and telephone number, both TINs, the recipient's name and address, the account number and the 2nd TIN not. box.
1099-G
Certain Government Payments
- Agency
- IRS
- Revision
- Rev. December 2026
- Fillable fields
- 148
- Pages
- 6
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 1099-G: Certain Government Payments
Form 1099-G, Certain Government Payments, is an information return filed by federal, state, or local governments. The IRS About page lists the payments it covers: unemployment compensation; state or local income tax refunds, credits, or offsets; reemployment trade adjustment assistance (RTAA) payments; taxable grants; and agricultural payments. Governments also file it if they received payments on a Commodity Credit Corporation (CCC) loan. The instructions add family leave benefits paid under a governmental paid family and medical leave program.
This page hosts the December 2026 revision. The instructions say box 10, Family leave benefits, was added, so the state boxes are now numbered 11a, 11b and 12. They say this revision is used to file 2026 information with the IRS in early 2027, and for later years until a superseding revision is issued.
The government payer files Copy A with the IRS and gives Copy B to the person it paid. The form says Copy A printed from this PDF is for information only because it is not scannable. You can fill out the other copies free in your browser on this page and download them without an account.
What's on Form 1099-G
Boxes 1 to 3: unemployment and tax refunds
Unemployment compensation, state or local income tax refunds, credits, or offsets, and the tax year the box 2 amount is for.
Box 4: federal income tax withheld
Backup withholding, or withholding the recipient requested on unemployment compensation, CCC loans or certain crop disaster payments.
Boxes 5 to 7: RTAA, grants and agriculture
RTAA payments, taxable grants from a federal, state, or local government, and taxable Department of Agriculture payments.
Boxes 8 to 10
A checkbox for when box 2 is trade or business income, market gain on CCC loans, and family leave benefits.
Boxes 11a to 12: state
State, state identification number and state income tax withheld, with room for two states.
How payers fill out Form 1099-G
- 1
Box 1
Enter unemployment compensation of $10 or more, before any income tax was withheld. The instructions say to file a separate form for payments from each contributory program deemed to be in the nature of unemployment compensation.
- 2
Boxes 2 and 3
Enter state or local income tax refunds, credits, or offsets of $10 or more. Leave box 3 blank if the refund is for the current tax year; otherwise enter the year as YYYY, with a separate form for each year.
- 3
Box 4
Enter backup withholding on box 5, 6 or 7 payments, which the instructions put at 24%, and any voluntary withholding on unemployment compensation, CCC loans and certain crop disaster payments. Voluntary withholding on RTAA payments is not permitted.
- 4
Boxes 5, 6 and 7
Enter RTAA payments and other taxable grants when the total meets the threshold in Pub. 1099. Taxable energy grants and grants administered by an Indian tribal government are entered in any amount. USDA subsidy payments go in box 7.
- 5
Boxes 8, 9 and 10
Enter an X in box 8 when the box 2 amount is for an income tax that applies exclusively to income from a trade or business. Box 9 is market gain on a CCC loan repayment. Box 10 is family leave benefits before withholding, when the total meets the threshold.
- 6
Boxes 11a to 12
Optional state boxes for up to two states: the abbreviated state name, the filer's state identification number and state income tax withheld. The instructions say they need not be completed for the IRS.
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Copies, e-filing and filing notes
Who gets each copy
Copy A goes to the IRS and Copy B to the recipient. Copy 1 goes to a state tax department that requires a paper copy, and Copy 2 to the recipient for a state income tax return when required.
Do not file a printed Copy A
The form says not to print and file Copy A of this PDF, and that the IRS may impose a penalty for filing information return forms it can't scan.
E-filing
The form says filers with 10 or more information returns, in the aggregate, may be required to e-file, and points to the free Information Return Intake System (IRIS) at IRS.gov/IRIS.
When and where to file
The instructions point to the current Pub. 1099, General Instructions for Certain Information Returns, for filing dates, electronic reporting, corrections, statements to recipients and penalties.
2nd TIN not.
A payer may enter an X if the IRS notified it twice within 3 calendar years that the taxpayer gave an incorrect TIN. The instructions say the IRS then sends no further notices about that account.
Lead service line replacement
The instructions say water systems and state governments are not required to file information returns for lead service line replacements under the programs in Announcement 2024-10.
Related forms
1099-INT
Interest Income
127 fields, 7 pages
1099-MISC
Miscellaneous Information
179 fields, 6 pages
1099-NEC
Nonemployee Compensation
140 fields, 6 pages
W-9
Request for Taxpayer Identification Number and Certification
23 fields, 6 pages
1040
Itemized Deductions
33 fields, 1 page
1040
Additional Income and Adjustments to Income
73 fields, 2 pages
Who files Form 1099-G?
The instructions say the officer or employee of the government unit having control of the payments, or the designated officer or employee, files the form. The person paid receives Copy B.
Official sources and the blank
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Questions about Form 1099-G
Who sends Form 1099-G?
A unit of a federal, state, or local government. The instructions say the officer or employee of the government unit having control of the payments, or the designated officer or employee, files it.
What changed in the December 2026 revision?
The instructions say box 10, Family leave benefits, was added under Rev. Rul. 2025-4, the state boxes were renumbered 11a, 11b and 12, and the payer and recipient addresses were split into separate entry boxes.
Does every recipient of a state tax refund get a copy?
The instructions say the form is filed with the IRS in all cases. A copy to the recipient is not required if the payer can determine the recipient did not claim itemized deductions for that year, except for a tax that applies only to trade or business income.
What does box 3 show?
The tax year for which the box 2 refund, credit, or offset was made. The instructions say no entry is required when it is for the current tax year.
What if the unemployment amount is not mine?
The recipient instructions say a person who suspects identity theft should not report the incorrect box 1 amount on their tax return, and point to www.irs.gov/idtheftunemployment.
Can this revision be used for earlier years?
No. The instructions say to use the December 2026 revision for 2026 information and later years until a superseding revision is issued, and not for prior years.