VOIDPaper only: marks a form on a sheet that should be ignored. It is not a correction; a filed return is undone with a corrected return.How corrections workCORRECTEDChecked on a return that replaces one already filed. Which fields to repeat, and whether two returns are needed, depends on the error.Type 1 vs Type 2 correctionsPayer's nameThe filer's legal name as tied to its EIN on IRS records, on the first line; a trade name goes on the second. Filed under the wrong name the whole batch can fail to post.Check the filer blockBox 1: Unemployment compensationWhat goes hereUnemployment compensation, including Railroad Retirement Board payments for unemployment, as the total before any income tax withheld.Threshold$10 or more.Watch forPayments from a contributory program deemed to be in the nature of unemployment compensation need a separate Form 1099-G for each program. Tax withheld at the recipient's request goes in box 4.Click to open the row in the box tablePayer's street addressStreet or P.O. box of the filer, where the recipient can write about the form. Not matched against IRS records.Payer's room or suiteSecond address line, optional.Box 2: State or local income tax refunds, credits or offsetsWhat goes hereRefunds, credits or offsets of state or local income tax, including refundable state tax credits and incentive payments paid under state tax law by the state taxing agency (filmmaker, home improvement and solar credits, for example).Threshold$10 or more.Watch forGrants, subsidies and assistance payments do not go here; taxable grants go in box 6. If you can determine the recipient did not itemize for that year, you need not furnish a statement, but you must still file with the IRS.Click to open the row in the box tablePayer's city or townCity of the filer's address. A foreign filer gives the city and leaves the state blank.Payer's state or provinceTwo-letter state code for a U.S. address; the province for a foreign one.Payer's countryBlank or US for a domestic address; the country for a foreign filer.Payer's ZIP or postal codeFive or nine digits for a U.S. address; the foreign postal code otherwise.Calendar yearWhat goes hereThe calendar year the payments were made. Payments made in 2026 go on a form marked 2026, filed in early 2027.Watch forThe December 2026 revision is continuous use: use it for 2026 and later years until the IRS replaces it, and never for earlier years.The 2027 calendarPayer's telephone numberRequired: a number the recipient can call about the form, with area code. The recipient copy must carry it.Box 3: Box 2 amount is for tax yearWhat goes hereThe tax year the box 2 refund, credit or offset is for, as four digits ("2020," not "20").Required whenThe refund is for any year other than the current tax year. Leave it blank for the current year.Watch forRefunds for more than one tax year need a separate Form 1099-G for each year.Click to open the row in the box tableBox 4: Federal income tax withheldWhat goes hereBackup withholding on payments in box 5, 6 or 7, at 24%, when the recipient gives no TIN or the IRS says the TIN is wrong (CP2100 or CP2100A). Also voluntary withholding on unemployment, CCC loans, certain crop disaster payments and family leave benefits.ThresholdAny amount. File a Form 1099-G for anyone you backup withheld from, whatever the payment.Watch forVoluntary withholding on RTAA payments is not permitted. State tax withheld goes in box 12 and is not reported to the IRS.Click to open the row in the box tablePayer's TINThe EIN the returns are filed under; it must match the filer name on the first line. A sole proprietor may use an SSN, with the owner's name first.Check the filer blockRecipient's TINWhat goes hereThe recipient's SSN, ITIN, ATIN or EIN.Watch forYou may truncate it on the recipient's statement, never on anything filed with the IRS. The payer's TIN may not be truncated on any form.Match it before you fileBox 5: RTAA paymentsWhat goes hereReemployment Trade Adjustment Assistance (RTAA) payments made to eligible individuals.Threshold$2,000 or more (Pub. 1099), adjusted for inflation after 2026.Watch forYou may not withhold federal tax voluntarily from RTAA payments, but backup withholding applies.Click to open the row in the box tableBox 6: Taxable grantsWhat goes hereTaxable grants: subsidized energy financing or grants for energy conservation or production projects on U.S. property, grants by an Indian tribal government, and other taxable federal, state or local grants.ThresholdAny amount for energy grants and tribal government grants; $2,000 or more for other taxable grants (Pub. 1099).Watch forDo not report scholarship or fellowship grants. State and local grants are ordinarily taxable; a federal grant is taxable unless its authorizing law says otherwise.Click to open the row in the box tableRecipient's nameThe name the IRS has for this TIN: an individual's own name for an SSN, the legal name for an EIN; a DBA goes on the second line. This is what TIN matching compares.Which name goes firstBox 7: Agriculture paymentsWhat goes hereUSDA agricultural subsidy payments made during the year, including market facilitation program payments.Watch forA nominee that received subsidy payments for another person files Form 1099-G reporting the actual owner, with the amount in this box.Click to open the row in the box tableBox 8: Trade or business incomeCheck it whenThe box 2 amount refunds an income tax that applies only to income from a trade or business and is not a tax of general application.Watch forFor such a tax, such as a tax on unincorporated business income, you must furnish the statement in all cases, even if the recipient did not itemize (Rev. Rul. 86-140).Click to open the row in the box tableRecipient's street addressWhere the recipient copy is mailed. From the W-9 line 5; the IRS does not match it, but an undeliverable copy is a furnishing failure.Recipient's apartment or suiteSecond address line, optional. Keep it on its own line rather than appended to the street.Box 9: Market gainWhat goes hereMarket gain on the repayment of a Commodity Credit Corporation (CCC) loan, whether repaid in cash or with CCC certificates.Watch forYou must file Form 1099-G if you received payments on a CCC loan. Voluntary withholding on CCC loans goes in box 4.Click to open the row in the box tableBox 10: Family leave benefitsWhat goes hereFamily leave benefits paid under a governmental paid family and medical leave program, as the total before any income tax withheld.Threshold$2,000 or more (Pub. 1099).Watch forNew box under Rev. Rul. 2025-4, so the state boxes are now 11a, 11b and 12. Federal tax withheld at the recipient's request goes in box 4.Click to open the row in the box tableRecipient's city or townCity of the mailing address, from the W-9 line 6.Recipient's state or provinceTwo-letter state code; it also drives which state copies are needed when there is no withholding.State filing requirementsRecipient's countryBlank or US for a domestic address. A foreign address is a flag to check whether a W-8 and Form 1042-S were the right documents instead.Foreign payeesRecipient's ZIP or postal codeFive or nine digits for a U.S. address, or the foreign postal code.Box 11a: StateWhat goes hereThe abbreviated name of the state. Up to two states, one per line, separated by the dash line.Watch forBoxes 11a to 12 are for your convenience and the IRS does not need them. They serve filers in the Combined Federal/State Filing Program (Pub. 5717) or states that take paper copies.Click to open the row in the box tableBox 11b: State identification no.What goes hereThe filer's state identification number, the number that state assigned you.Watch forA state that wants a paper copy gets Copy 1; the recipient gets Copy 2 for the state return.Click to open the row in the box tableBox 12: State income tax withheldWhat goes hereAny state income tax withheld, for up to two states.Watch forBefore the December 2026 revision this was box 11. You are not required to report state withholding to the IRS.Click to open the row in the box tableAccount numberWhat goes hereYour account number for this recipient.Required whenYou have more than one account for a recipient and file more than one Form 1099-G for that person. The IRS encourages an account number on every form.Box 2nd-tin: D TIN not.Check it whenThe IRS has notified you twice within 3 calendar years that this taxpayer gave you an incorrect TIN. The IRS then sends you no further notices about this account.Watch forDo not check it if both notices came in the same year, or if they relate to returns for the same year. Those count as one notice, so no second B Notice is due.Open this box on the IRIS field mapHover over a box for what goes in it; click to open its row in the table below. On a touch screen, tap the box to jump to the row.
Who must file Form 1099-G
File Form 1099-G if, as a unit of a federal, state or local government, you made payments of unemployment compensation; state or local income tax refunds, credits or offsets; reemployment trade adjustment assistance (RTAA) payments; taxable grants; agricultural payments; or family leave benefits under a state paid family and medical leave program. You must also file if you received payments on a Commodity Credit Corporation loan. The officer or employee having control of the payments, or the designated officer, is the filer.
The $10 test applies to unemployment compensation and tax refunds; RTAA payments, taxable grants and paid family leave benefits follow the $2,000 section 6041 amount for 2026.
Threshold: $10, $10 or more for unemployment compensation and state or local tax refunds; $2,000 or more (2026) for RTAA payments, taxable grants and governmental paid family leave benefits; agricultural payments per the instructions.
What is reported, box by box
| Box | What it reports | Notes |
|---|---|---|
| 1 | Unemployment compensation | $10 or moreUnemployment compensation, including Railroad Retirement Board unemployment payments, before any tax withheld. Use a separate form for each contributory program. RTAA payments go in box 5, not here. |
| 2 | State or local income tax refunds, credits or offsets | $10 or moreRefunds, credits or offsets of state or local income tax, including refundable state tax credits paid by the taxing agency. Grants go in box 6. You must always file; the recipient statement can be skipped if the recipient did not itemize. Interest on a refund goes on 1099-INT. |
| 3 | Box 2 amount is for tax year | Only when the box 2 refund is for a year other than the current tax year: enter that year as four digits. Refunds for more than one year need a separate form for each year. |
| 4 | Federal income tax withheld | Any amountBackup withholding at 24% on boxes 5, 6 and 7, and voluntary withholding on unemployment, CCC loans, certain crop disaster payments and family leave. No voluntary withholding on RTAA. The year's total goes on Form 945. |
| 5 | RTAA payments | $2,000 or moreReemployment Trade Adjustment Assistance payments. Voluntary federal withholding is not permitted; backup withholding is. |
| 6 | Taxable grants | Any amount for energy conservation or production grants and Indian tribal government grants; $2,000 or more for other taxable grants. Scholarship and fellowship grants are not reported here. |
| 7 | Agriculture payments | USDA agricultural subsidy payments, including market facilitation program payments. A nominee reports the actual owner of the payments. |
| 8 | Trade or business income | CheckboxCheck it when the box 2 refund is of a tax that applies only to trade or business income. For that tax the recipient statement is always required. |
| 9 | Market gain | Market gain on repayment of a Commodity Credit Corporation loan, whether repaid in cash or CCC certificates. |
| 10 | Family leave benefits | $2,000 or moreNew for 2026 (Rev. Rul. 2025-4): family leave benefits from a governmental paid family and medical leave program, before withholding. Federal tax withheld at the recipient's request goes in box 4. |
| 11a11b12 | State information | OptionalThe IRS does not need them. State abbreviation (11a), your state ID number (11b) and state tax withheld (12), for up to two states. These were boxes 10a to 11 before the December 2026 revision. A state that wants paper gets Copy 1. |
Box titles follow the current revision of the form. The IRS reads the payer and recipient name, TIN, address, account number and the money boxes; the state boxes are for the state copy only.
Payments that are not reported on Form 1099-G
- Refunds of taxes other than income tax (sales, property) and refunds under $10.
- Payments that are wages (W-2) or public assistance based on need, which are not reportable.
- Grants to a corporation follow the corporate exception unless the grant is otherwise reportable to corporations.
Due dates and extensions
| Copy | Due | For 2026 returns |
|---|---|---|
| To the IRS, paper | February 28 | Monday, March 1, 2027 (February 28 is a Sunday) |
| To the IRS, electronic | March 31 | Wednesday, March 31, 2027 |
| To the recipient | January 31 | Monday, February 1, 2027 (January 31 is a Sunday) |
An automatic 30-day extension is available on Form 8809, filed by the due date on paper or through IRIS; a second 30 days requires a hardship showing. Recipient statements can be extended 30 days on Form 15397, online or by fax only. 10 or more information returns of any type in aggregate must be e-filed (T.D. 9972); IRIS is the only IRS intake system from filing season 2027, FIRE having been retired. A payer who e-files the originals must e-file the corrections.
For 2026 forms filed in 2027: January 31 falls on a Sunday, so that deadline moves to Monday, February 1, 2027; February 28 also falls on a Sunday, so the paper deadline moves to Monday, March 1, 2027. March 31 (electronic) and March 15 are weekdays. February 28 does not become February 29 in a leap year. The compliance calendar has every date with the weekend shifts applied.
Backup withholding and TIN matching
Unemployment compensation and tax refunds are not subject to backup withholding (unemployment has voluntary withholding at the recipient's election instead). Payments in boxes 5, 6, 7 and 10, meaning RTAA, taxable grants, agricultural payments and paid family leave benefits, are section 6041 payments and are backup-withholdable at 24% when the recipient fails to furnish a TIN or after a CP2100. Report withholding in box 4 and on Form 945. Government units filing 1099-G may use the IRS TIN Matching program; see the universities and government page.
Name and TIN errors on this form
Every information return is matched by the IRS on the first four characters of the payee's name (the name control) against the TIN. A mismatch produces a CP2100 line the following autumn and, unless the solicitation record is in order, a 972CG penalty the year after: $340 per return for 2026 forms filed in 2027 that are late or wrong, $690 for intentional disregard, with annual maximums of $4,191,500 ($1,397,000 for small filers) under Rev. Proc. 2025-32. The errors that recur on Form 1099-G:
- Grant recipients. Grants to small businesses arrive with a business name and the owner's SSN, the same sole-proprietor mismatch as everywhere else. The award application should capture legal name and TIN type as the IRS holds them.
- Agricultural program payments often go to farm partnerships and trusts whose records were set up decades ago under an individual's name.
- Identity theft in unemployment claims produces 1099-Gs to people who never claimed; states must issue corrected returns showing $0 and keep the disputed records separately.
The name control calculator shows what the IRS will derive from a name line, and the CP2100 guide covers what to do when the notice arrives.
Recipient statements and substitutes
The recipient statement for Form 1099-G need not be a copy of the official form: a substitute may be combined with other account statements or reports, provided every required item is numbered and titled as on the official form, the tax year, form number and form name appear together, the recipient instructions are included, and, for the forms Pub 1099 lists, a telephone number with direct access to someone who can answer questions is shown. Publication 1179 (Rev. Proc. 2026-18) has the specifications; logos, slogans and advertising are not permitted on the statement itself. Statements may be furnished electronically only to a recipient who has affirmatively consented in a way that shows they can access the format, after the disclosures in Pub 1099 part M, and must stay posted through October 15. Copy B may show a truncated TIN (xxx-xx-1234); the IRS copy never may. The consent rules for furnishing statements electronically are under review: Notice 2026-4 asked for comments (due May 23, 2026) on whether the broker rules, and then the rules for every other payee statement, should change.
Corrections and state copies
A wrong amount, code or checkbox is a Type 1 correction: one corrected return with the CORRECTED box checked. The wrong form type is a Type 2 correction: a zeroed-out copy of the original plus a new original, in that order. A wrong or missing payee TIN or name is also Type 2 on paper, but IRIS corrects it in one step on the original record (Publication 5717). Publication 1099 also says you are not required to file a correction for a missing or incorrect TIN if you meet the reasonable-cause standard, only to use the right TIN on the next return, although the IRS encourages the correction. Details and the paper error charts are on the 1099 corrections page.
Form 1099-G is a Combined Federal/State Filing program form: e-file it with the CF/SF election and the IRS forwards it to participating states. Whether that satisfies a given state, or the state wants a direct filing with its own transmittal, is on each state pages.
In the Internal Revenue Bulletin
Guidance published in the weekly Bulletin that bears on this form, 2024 to date; what each document does, not its text.
- Rev. Rul. 2025-4 addresses state paid family and medical leave programs: family leave benefits a state pays are includible income that the state must report on a Form 1099 under section 6041 when they reach the reporting threshold, and for 2025 the state and the employer were relieved of the third-party sick pay withholding and reporting rules (and the related 6721 and 6722 penalties) on the medical leave portion attributable to employer contributions. The 2026 form's box 10 is where family leave benefits land.
Questions people ask about Form 1099-G
Do refunds under $10 have to be reported?
No.
A grant of $1,500 to a business in 2026.
Under the $2,000 section 6041 amount; not reportable unless you withheld. The 2025 figure was $600.
Which box for state paid leave benefits?
Box 10, added for 2026, with the $2,000 threshold.
Other federal forms
1042-S · 1097-BTC · 1098 · 1098-C · 1098-E · 1098-F · 1098-Q · 1098-T · 1098-VLI · 1099-A · 1099-B · 1099-C · 1099-CAP · 1099-DIV · 1099-INT · 1099-K · 1099-LPS · 1099-LS · 1099-LTC · 1099-MISC · 1099-NEC · 1099-OID · 1099-PATR · 1099-Q · 1099-QA · 1099-R · 1099-S · 1099-SA · 1099-SB · 3921 · 3922 · 5498 · 5498-ESA · 5498-QA · 5498-SA · 5498-TA · W-2G · 1099-DA · Comparison table
Sources: IRS Publication 1099 (2026), General Instructions for Certain Information Returns, which replaced the separate General Instructions starting with tax year 2026; Instructions for Form 1099-G (Rev. December 2026); Pub 1099 (2026); IRC 6050BIRC 6050BInternal Revenue Code, Cornell LII, 6050E, 6041, 3406; Internal Revenue Bulletin: Rev. Rul. 2025-4. Threshold amounts are indexed for inflation from calendar year 2027; check IRS.gov/InflationAdjustment for the current year.