Form detail
IRS Form 1099-G
Certain Government Payments
Country
United States
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
Certain Government Payments
Information return used by federal, state, and local governments to report unemployment compensation, state income tax refunds, agricultural payments, and other government payments.
Who must file: Federal, state, or local government units that made unemployment compensation payments, refunds of state or local income tax, taxable grants, or certain agricultural payments.
Practical overview
1099-G fraud has driven a significant volume of identity theft notices since 2020 because criminals file fake unemployment claims under stolen identities. Recipients who never collected unemployment should treat an unexpected 1099-G as a fraud event and dispute with the issuing state agency before filing their return. State income tax refunds are only taxable to the extent of the federal tax benefit in the prior year.
Practical steps
- Verify each box: unemployment compensation, state/local refunds, taxable grants, RTAA payments.
- If the box 1 amount is fraudulent, request a corrected 1099-G from the state agency before filing.
- Apply the tax-benefit rule when including state income tax refunds in income.
- File Copy A with the IRS by the applicable deadline; furnish Copy B to recipient by January 31.
Due-date notes
Furnish Copy B to recipient.
Timing: January 31
File Copy A with IRS on paper.
Timing: February 28
Extension reference: Form 8809
File Copy A with IRS electronically.
Timing: March 31
Extension reference: Form 8809
Penalty snapshot
Information return penalties under IRC §§ 6721 and 6722, inflation-adjusted annually.
Related forms
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormIRS 1040
Primary sources
- About Form 1099-GVerified 2026-05-20
- Instructions for Form 1099-GVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.