CORRECTED

PAYER’S name, street address, city, state, ZIP code, and telephone no. OMB No. 1545-0120 1 Unemployment compensation

$

State or local income tax

refunds, credits, or offsets

2

$

PAYER’S Federal identification number RECIPIENT’S identification number 3 Box 2 amount is for tax year 4 Federal income tax withheld

$

RECIPIENT’S name 6 Taxable grants

$

8 The amount in box 2

applies to income from

a trade or business ©

Street address (including apt. no.) 7 Agriculture payments

$

City, state, and ZIP code

Account number (optional)

Form 1099-G Department of the Treasury - Internal Revenue Service

8686 VOID

Copy A

File with Form 1096.

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

Cat. No. 14438M

For

Internal Revenue

Service Center

Form 1099-G

Certain

Government

and Qualified

State Tuition

Program

Payments

5

1999

Qualified state tuition

program earnings

$ For Privacy Act and

Paperwork Reduction

Act Notice and

instructions for

completing this

form, see the

1999 Instructions for

Forms 1099, 1098,

5498, and W-2G.

CORRECTED (if checked)

PAYER’S name, street address, city, state, ZIP code, and telephone no. OMB No. 1545-0120 1 Unemployment compensation Certain

Government

and Qualified

State Tuition

Program

Payments

$

State or local income tax

refunds, credits, or offsets

2

$

PAYER’S Federal identification number RECIPIENT’S identification number 3 Box 2 amount is for tax year 4 Federal income tax withheld

$

RECIPIENT’S name 6 Taxable grants

$

Street address (including apt. no.) 7 Agriculture payments

$

City, state, and ZIP code

Account number (optional)

Form 1099-G Department of the Treasury - Internal Revenue Service

Copy B

This is important tax

information and is

being furnished to the

Internal Revenue

Service. 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.

(Keep for your records.)

For Recipient

Form 1099-G

8 The amount in box 2

applies to income from

a trade or business ©

5

1999

Qualified state tuition

program earnings

$
Instructions for Recipient

Box 1. Shows the total unemployment compensation paid to

you this year. Report this amount as income on the

unemployment compensation line of your income tax return. If

you expect to receive these benefits in the future, you can ask

the payer to withhold Federal income tax from each payment.

Or, you can make estimated tax payments using Form 1040-ES,

Estimated Tax for Individuals.

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 as an itemized

deduction on your Federal income tax return. Even if you did not

receive the amount shown, for example, because it was credited

to your state or local estimated tax, it is still taxable if it was

deducted. Any interest received on this must be reported as

interest income on your tax return. See the instructions for your

tax return.

Box 6. Shows the amount of taxable grants you received from

the Federal, state, or local government.

Box 7. Shows the amount of Department of Agriculture

payments that are taxable to you. 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, Farmer’s Tax Guide, and

the instructions for Schedule F (Form 1040), Profit or Loss From

Farming, for information about where to report this income.

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

offsets shown in box 2 were made. If there is no entry in this

box, the refund is for 1998 taxes.

Box 4. Shows backup withholding or withholding you requested

on unemployment compensation, Commodity Credit Corporation

loans, or certain crop disaster payments. Generally, a payer

must backup withhold on certain payments at a 31% rate if you

did not give your taxpayer identification number to the payer.

Box 8. If this box is checked, the refunds, credits, or offsets in

box 2 are 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, C-EZ, or F (Form 1040), as appropriate.

Box 5. Shows the earnings part of any distribution (including

in-kind distributions) from a qualified state tuition program.

Report this amount as income on the qualified state tuition

program earnings line of your income tax return.

See Form W-9, Request for Taxpayer Identification Number and

Certification, for information on backup withholding. Include this

on your income tax return as tax withheld.
CORRECTED

PAYER’S name, street address, city, state, ZIP code, and telephone no. OMB No. 1545-0120 1 Unemployment compensation Certain

Government

and Qualified

State Tuition

Program

Payments

$

State or local income tax

refunds, credits, or offsets

2

$

PAYER’S Federal identification number RECIPIENT’S identification number 3 Box 2 amount is for tax year 4 Federal income tax withheld

$

RECIPIENT’S name 6 Taxable grants

$

Street address (including apt. no.) 7 Agriculture payments

$

City, state, and ZIP code

Account number (optional)

Form 1099-G Department of the Treasury - Internal Revenue Service

VOID

Copy C

For Payer

Form 1099-G

8 The amount in box 2

applies to income from

a trade or business ©

5

1999

Qualified state tuition

program earnings

$

For Privacy Act and

Paperwork

Reduction Act

Notice and

instructions for

completing this

form, see the

1999 Instructions

for Forms 1099,

1098, 5498, and

W-2G.
Payers, Please Note—

Specific information needed to complete this form and other

forms in the 1099 series is given in the 1999 Instructions for

Forms 1099, 1098, 5498, and W-2G. A chart in those

instructions gives a quick guide to which form must be filed

to report a particular payment. You can order those

instructions and additional forms by calling 1-800-TAX-FORM

(1-800-829-3676). You can also get forms and instructions

from the IRS’s Internet Web Site at www.irs.ustreas.gov.

Due dates. Furnish Copy B of this form to the recipient by

January 31, 2000.

File Copy A of this form with the IRS by February 28,

2000. If you file electronically, the due date is March 31,

2000.

Caution: Because the IRS processes paper forms by

machines (optical character recognition equipment), you

cannot file with the IRS Forms 1096, 1098, 1099, or 5498

that you print from the IRS’s Internet Web Site.