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Instructions for Recipient Box 4. Shows backup withholding or withholding you requested on
Recipient’s taxpayer identification number (TIN). For your protection, this unemployment compensation, Commodity Credit Corporation (CCC) loans, or
form may show only the last four digits of your TIN (SSN, ITIN, ATIN, or EIN). certain crop disaster payments. Generally, a payer must backup withhold on
However, the issuer has reported your complete TIN to the IRS. certain payments if you did not give your TIN to the payer. See Form W-9 for
Account number. May show an account or other unique number the payer has information on backup withholding. Include this amount on your income tax
assigned to distinguish your account. return as tax withheld.
Caution: Identity Theft (IDT). If you suspect that you are a victim of IDT, donot Box 5. Shows reemployment trade adjustment assistance (RTAA) payments you
report the incorrect amount shown in box 1 of Form(s) 1099-G on your tax received. Include on the “Other income” line of Schedule 1 (Form 1040).
return. Go to www.irs.gov/idtheftunemployment for more information. Box 6. Shows taxable grants you received from a federal, state, or local
Box 1. Shows the total unemployment compensation (UC) paid to you in the government.
calendar year reported. Combine the box 1 amounts from all Forms 1099-G and Box 7. Shows your taxable Department of Agriculture payments. If the payer
report the total as income on the UC line of your tax return. Except as explained shown is anyone other than the Department of Agriculture, it means the payer
below, this is your taxable amount. If you made contributions to a governmental has received a payment, as a nominee, that is taxable to you. This may
UC program or to a governmental paid family leave program and received a represent the entire agricultural subsidy payment received on your behalf by the
payment from that program, the payer must issue a separate Form 1099-G to nominee, or it may be your pro rata share of the original payment. See Pub. 225
report this amount to you. If you itemize deductions, you may deduct your and the Schedule F (Form 1040) instructions for information about where to
contributions on Schedule A (Form 1040) as taxes paid. If you do not itemize, report this income. Partnerships, see Form 8825 for how to report.
only include in income the amount that is in excess of your contributions. Box 8. If this box is checked, the amount in box 2 is attributable to an income
Box 2. Shows refunds, credits, or offsets of state or local income tax you tax that applies exclusively to income from a trade or business and is not a tax
received. It may be taxable to you if you deducted the state or local income tax of general application. If taxable, report the amount in box 2 on Schedule C or F
paid on Schedule A (Form 1040). Even if you did not receive the amount shown, (Form 1040), as appropriate.
for example, because (a) it was credited to your state or local estimated tax, (b) Box 9. Shows market gain on CCC loans whether repaid using cash or CCC
it was offset against federal or state debts, (c) it was offset against other offsets, certificates. See the Schedule F (Form 1040) instructions.
or (d) you made a charitable contribution from your refund, it is still taxable if it Boxes 10a–11. State income tax withheld reporting boxes.
was deducted. If you received interest on this amount, you may receive Form Future developments. For the latest information about developments related to
1099-INT for the interest. However, the payer may include interest of less than Form 1099-G and its instructions, such as legislation enacted after they were
$600 in the blank box next to box 9 on Form 1099-G. Regardless of whether the published, go to www.irs.gov/Form1099G.
interest is reported to you, report it as interest income on your tax return. See Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost
your tax return instructions. online federal tax preparation, e-filing, and direct deposit or payment options.
Box 3. Identifies the tax year for which the box 2 refunds, credits, or offsets
shown were made.
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