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 Check if box 2 is

trade or business

income 

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

$

City, state, and ZIP code

Account number (see instructions)

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

8686 VOID

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

Cat. No. 14438M

Form 1099-G

Certain

Government

Payments

5

Copy A

For

Internal Revenue

Service Center

File with Form 1096.

For Privacy Act

and Paperwork

Reduction Act

Notice, see the

2007 General

Instructions for

Forms 1099, 1098,

5498, and W-2G.

ATAA payments

$

2007
CORRECTED (if checked)

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

Certain

Government

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 (see instructions)

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

5

8 Box 2 is trade or

business income 

ATAA payments

$

2007
Instructions for Recipient

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

payer has assigned to distinguish your account.

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. If you received interest on this amount, report

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

return.

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

government.

Box 7. Shows 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, Profit or Loss From Farming, for

information about where to report this income. Partnerships, see Form

8825, Rental Real Estate Income and Expenses of a Partnership or an 

S Corporation, for how to report.

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 2006 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 28% rate if you did not give your taxpayer

identification number (TIN) or did not furnish the correct TIN to the payer.

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

Certification, for information on backup withholding. Include this amount

on your income tax return as tax withheld.

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 alternative trade adjustment assistance (ATAA) payments

you received. Include on Form 1040 on the “Other income” line. See the

Form 1040 instructions.

Box 1. Shows the total unemployment compensation paid to you this

year. 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.

If you made contributions to a governmental unemployment

compensation program and received a payment from that program, the

payor must issue a separate Form 1099-G to report this amount to you. If

you itemize your deductions, you may claim this amount on Schedule A

(Form 1040) as taxes paid.

Combine the box 1 amounts from all Forms 1099-G, and report it as

income on the unemployment compensation line of your income tax

return.
CORRECTED

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

Certain

Government

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.) Agriculture payments

$

City, state, and ZIP code

Account number (see instructions)

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

VOID

Copy C

For Payer

Form 1099-G

5

For Privacy Act

and Paperwork

Reduction Act

Notice, see the

2007 General

Instructions for

Forms 1099,

1098, 5498,

and W-2G.

8 Check if box 2 is

trade or business

income 

ATAA payments

$

2007

7
Instructions for Payers

General and specific form instructions are provided as

separate products. The products you should use to

complete Form 1099-G are the 2007 General

Instructions for Forms 1099, 1098, 5498, and W-2G,

and the 2007 Instructions for Form 1099-G. A chart in

the general instructions gives a quick guide to which

form must be filed to report a particular payment. To

order these instructions and additional forms, visit the

IRS website at www.irs.gov or call 1-800-TAX-FORM

(1-800-829-3676).

Due dates. Furnish Copy B of this form to the

recipient by January 31, 2008.

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

2008. If you file electronically, the due date is 

March 31, 2008. To file electronically, you must have

software that generates a file according to the

specifications in Pub. 1220, Specifications for Filing

Forms 1098, 1099, 5498, and W-2G Electronically or

Magnetically. IRS does not provide a fill-in form option.

Caution: Because paper forms are scanned during

processing, you cannot file Forms 1096, 1098, 1099, or

5498 that you download and print from the IRS

website.

Need help? If you have questions about reporting on

Form 1099-G, call the information reporting customer

service site toll free at 1-866-455-7438 or

304-263-8700 (not toll free). For TTY/TDD equipment,

call 304-267-3367 (not toll free). The hours of operation

are Monday through Friday from 8:30 a.m. to 4:30

p.m., Eastern time. The service site can also be

reached by email at mccirp@irs.gov.