Attention: 

Copy A of this form is provided for informational purposes only. Copy A appears in red, 

similar to the official IRS form. The official printed version of Copy A of this IRS form is 

scannable, but the online version of it, printed from this website, is not. Do not print and file 

copy A downloaded from this website; a penalty may be imposed for filing with the IRS 

information return forms that can’t be scanned. See part O in the current General 

Instructions for Certain Information Returns, available at IRS.gov/Form1099, for more 

information about penalties.

Please note that Copy B and other copies of this form, which appear in black, may be 

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Form 1099-G

(Rev. March 2024)

Cat. No. 14438M

Certain 

Government 

Payments

Copy A

For 

Internal Revenue 

Service Center

Department of the Treasury - Internal Revenue Service

File with Form 1096.

OMB No. 1545-0120

For Privacy Act 

and Paperwork 

Reduction Act 

Notice, see the 

current General

Instructions for

Certain Information

Returns.

For calendar year 

8686 VOID CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions) 2nd TIN not.

1 Unemployment compensation

$

2 State or local income tax 

refunds, credits, or offsets

$

3 Box 2 amount is for tax year 4 Federal income tax withheld

$

5 RTAA payments

$

6 Taxable grants

$

7 Agriculture payments

$

8 Check if box 2 is 

trade or business 

income

9 Market gain

$

10a State 10b State identification no. 11 State income tax withheld

$

$

Form 1099-G (Rev. 3-2024) www.irs.gov/Form1099G

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page
 

Form 1099-G

(Rev. March 2024)

Certain 

Government 

Payments

Copy 1

For State Tax 

Department

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0120

For calendar year 

VOID CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Unemployment compensation

$

2 State or local income tax 

refunds, credits, or offsets

$

3 Box 2 amount is for tax year 4 Federal income tax withheld

$

5 RTAA payments

$

6 Taxable grants

$

7 Agriculture payments

$

8 Check if box 2 is 

trade or business 

income

9 Market gain

$

10a State 10b State identification no. 11 State income tax withheld

$

$

Form 1099-G (Rev. 3-2024) www.irs.gov/Form1099G
 

Form 1099-G

(Rev. March 2024)

Certain 

Government 

Payments

Copy B

For Recipient

Department of the Treasury - Internal Revenue Service

This is important tax 

information and is 

being furnished to the 

IRS. If you are required 

to file a return, a 

negligence penalty or 

other sanction may be 

imposed on you if this 

income is taxable and 

the IRS determines that 

it has not been 

reported.

OMB No. 1545-0120

For calendar year 

CORRECTED (if checked)

PAYER’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Unemployment compensation

$

2 State or local income tax 

refunds, credits, or offsets

$

3 Box 2 amount is for tax year 4 Federal income tax withheld

$

5 RTAA payments

$

6 Taxable grants

$

7 Agriculture payments

$

8 If checked, box 2 is 

trade or business 

income

9 Market gain

$

10a State 10b State identification no. 11 State income tax withheld

$

$

Form 1099-G (Rev. 3-2024) (keep for your records) www.irs.gov/Form1099G
Instructions for Recipient

Recipient’s taxpayer identification number (TIN). For your protection, this 

form may show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). 

However, the issuer has reported your complete TIN to the IRS.

Account number. May show an account or other unique number the payer has 

assigned to distinguish your account.

Caution: Identity Theft (IDT). If you suspect that you are a victim of IDT, do not

report the incorrect amount shown in box 1 of Form(s) 1099-G on your tax 

return. Go to www.irs.gov/idtheftunemployment for more information.

Box 1. Shows the total unemployment compensation (UC) paid to you in the 

calendar year reported. Combine the box 1 amounts from all Forms 1099-G and 

report the total as income on the UC line of your tax return. Except as explained 

below, this is your taxable amount. If you made contributions to a governmental

UC program or to a governmental paid family leave program and received a 

payment from that program, the payer must issue a separate Form 1099-G to 

report this amount to you. If you itemize deductions, you may deduct your 

contributions on Schedule A (Form 1040) as taxes paid. If you do not itemize, 

only include in income the amount that is in excess of your contributions.

Box 2. Shows refunds, credits, or offsets of state or local income tax you

received. It may be taxable to you if you deducted the state or local income tax 

paid on Schedule A (Form 1040). Even if you did not receive the amount shown, 

for example, because (a) it was credited to your state or local estimated tax, (b) 

it was offset against federal or state debts, (c) it was offset against other offsets, 

or (d) you made a charitable contribution from your refund, it is still taxable if it 

was deducted. If you received interest on this amount, you may receive Form 

1099-INT for the interest. However, the payer may include interest of less than 

$600 in the blank box next to box 9 on Form 1099-G. Regardless of whether the 

interest is reported to you, report it as interest income on your tax return. See 

your tax return instructions. 

Box 3. Identifies the tax year for which the box 2 refunds, credits, or offsets

shown were made. 

Box 4. Shows backup withholding or withholding you requested on

unemployment compensation, Commodity Credit Corporation (CCC) loans, or

certain crop disaster payments. Generally, a payer must backup withhold on

certain payments if you did not give your TIN to the payer. See Form W-9 for 

information on backup withholding. Include this amount on your income tax 

return as tax withheld.

Box 5. Shows reemployment trade adjustment assistance (RTAA) payments you 

received. Include on the “Other income” line of Schedule 1 (Form 1040).

Box 6. Shows taxable grants you received from a federal, state, or local

government.

Box 7. Shows your taxable Department of Agriculture payments. If the payer

shown is anyone other than the Department of Agriculture, it means the payer

has received a payment, as a nominee, that is taxable to you. This may

represent the entire agricultural subsidy payment received on your behalf by the 

nominee, or it may be your pro rata share of the original payment. See Pub. 225 

and the Schedule F (Form 1040) instructions for information about where to 

report this income. Partnerships, see Form 8825 for how to report.

Box 8. If this box is checked, the amount in box 2 is attributable to an income

tax that applies exclusively to income from a trade or business and is not a tax

of general application. If taxable, report the amount in box 2 on Schedule C or F 

(Form 1040), as appropriate.

Box 9. Shows market gain on CCC loans whether repaid using cash or CCC

certificates. See the Schedule F (Form 1040) instructions.

Boxes 10a–11. State income tax withheld reporting boxes.

Future developments. For the latest information about developments related to 

Form 1099-G and its instructions, such as legislation enacted after they were 

published, go to www.irs.gov/Form1099G.

Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost 

online federal tax preparation, e-filing, and direct deposit or payment options.
 

Form 1099-G

(Rev. March 2024)

Certain 

Government 

Payments

Copy 2

To be filed with 

recipient’s state 

income tax 

return, when 

required.

Department of the Treasury - Internal Revenue Service

OMB No. 1545-0120

For calendar year 

VOID CORRECTED

PAYER’S name, street address, city or town, state or province, country, ZIP 

or foreign postal code, and telephone no.

PAYER’S TIN RECIPIENT’S TIN

RECIPIENT’S name

Street address (including apt. no.)

City or town, state or province, country, and ZIP or foreign postal code

Account number (see instructions)

1 Unemployment compensation

$

2 State or local income tax 

refunds, credits, or offsets

$

3 Box 2 amount is for tax year 4 Federal income tax withheld

$

5 RTAA payments

$

6 Taxable grants

$

7 Agriculture payments

$

8 Check if box 2 is 

trade or business 

income

9 Market gain

$

10a State 10b State identification no. 11 State income tax withheld

$

$

Form 1099-G (Rev. 3-2024) www.irs.gov/Form1099G