Form 1099-G
Certain Government Payments
Use this form if taxpayer received the Form 1099-G from the payer. Different forms can be used for each payer.
First of all select the ‘taxpayer’ or ‘spouse’ for whom this form belongs.
Payer’s Details:
Enter the Payer’s name, Address, FEIN, Phone number in this part.
Recipient’s Details:
Enter in this part name, address and other details of the recipient.
Line 1 – Unemployment Compensation:
Enter the amount of unemployment compensation before any income tax withheld. If there is any income tax withheld, report it on line 4.
Line 2 - State or Local Income Tax Refunds, Credits or offsets:
Enter the amount of state or local income tax refunds, credit or offsets, from box 2 of original Form 1099-G.
Line 3 - Tax Year:
Enter the year for which refunds, credits or offsets are made.
Line 4 - Federal Income Tax Withheld:
Enter the amount of federal income tax withheld from box 4 of Form 1099-G you have received.
Line 5 – ATTA:
Enter on this line Alternative Trade Adjustments Assistance Payments received by taxpayer from payer.
Line 6 – Taxable Grants:
Enter on this line any amount received of a taxable grant administered by a federal, state, or local program to provide subsidized energy financing or grants for projects designed to conserve or produce energy.
Line 7 – Agriculture Payments:
Enter here any agriculture payments form box 7 of original Form 1099-G.
Line 8 – Trade or Business Income:
If the amount in box 2 is a refund, credit, or offset attributable to an income tax that applies exclusively to income from a trade or business and is not a tax of general application, check this checkbox.
Line 9 – State Tax Withheld:
Enter on this line the state id and amount of state tax withheld.
Line 10 – Repayment of Unemployment Compensation:
Report on this line any unemployment compensation reported in earlier year and repaying in this year.
