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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Box 1. Unemployment Compensation format “YYYY” to make the entry in this box. For example, enter
Enter payments of $10 or more in unemployment compensation, “2020,” not “20.”
including Railroad Retirement Board payments for
unemployment. If you make payments from a contributory Box 4. Federal Income Tax Withheld
program that has been deemed to be in the nature of Backup withholding. Enter backup withholding on payments
unemployment compensation, such as California's Family required to be reported in box 5, 6, or 7. You must backup
Temporary Disability Insurance payments or governmental paid withhold on such payments at a rate of 24% if a recipient does
family leave program payments, file a separate Form 1099-G for not furnish its TIN to you or if you are notified by the IRS that the
payments from each contributory program. Enter the total TIN is incorrect (Notice CP2100 or CP2100A). For more
amount before any income tax was withheld. If you withhold information on backup withholding, see part N in the current
federal income tax at the request of the recipient, enter it in General Instructions for Certain Information Returns.
box 4; see the instructions below.
Voluntary withholding. Enter any voluntary federal withholding
Box 2. State or Local Income Tax Refunds, on unemployment compensation, CCC loans, and certain crop
disaster payments. If you withhold state income tax, see Boxes
Credits, or Offsets 10a Through 11. State Information, later. However, you are not
Enter refunds, credits, or offsets of state or local income tax of required to report state withholding to the IRS.
$10 or more you made to recipients. These include refunds or
carryforward credits of overpayments of tax due to refundable Voluntary withholding on RTAA payments is not
state tax credits and incentive payments that are paid under an ! permitted.
CAUTION
existing state tax law and administered by the state taxing
agency. Filmmaker incentive credits, home improvement credits
paid in low-income areas, and solar panel installation credits are Box 5. RTAA Payments
some types of state programs which are generally reportable in Enter RTAA payments of $600 or more that you paid to eligible
box 2, to the extent a refund is paid by the state taxing agency or individuals under the Reemployment Trade Adjustment
amount allowed as carryforward credit to the next tax year. Assistance program.
Do not enter in box 2 payments that are not state income tax Box 6. Taxable Grants
refunds, credits, or offsets. This may include payments made
Enter any amount of a taxable grant administered by a federal,
under state grant, incentive, subsidy, or other individual
state, or local program to provide subsidized energy financing or
assistance programs. Taxable grants are reported in box 6; see
grants for projects designed to conserve or produce energy, but
the instructions below. If recipients deducted the tax paid to a
only with respect to energy property or a dwelling unit located in
state or local government on their federal income tax returns, any
the United States. Also, enter any amount of a taxable grant
refunds, credits, or offsets may be taxable to them. You are not
administered by an Indian tribal government.
required to furnish a copy of Form 1099-G or a substitute
statement to the recipient if you can determine that the recipient Report amounts of other taxable grants of $600 or more.
did not claim itemized deductions on the recipient's federal State and local grants are ordinarily taxable for federal income
income tax return for the tax year giving rise to the refund, credit, purposes. A federal grant is ordinarily taxable unless stated
or offset. However, you must file Form 1099-G with the IRS in all otherwise in the legislation authorizing the grant. Do not report
cases. scholarship or fellowship grants. See Scholarships in the
Instructions for Forms 1099-MISC and 1099-NEC.
A tax on dividends, a tax on net gains from the sale or
exchange of a capital asset, and a tax on the net taxable income Box 7. Agriculture Payments
of an unincorporated business are taxes on gain or profit rather
than on gross receipts. Therefore, they are income taxes, and Enter USDA agricultural subsidy payments made during the
any refund, credit, or offset of $10 or more of these taxes is year, including market facilitation program payments. If you are a
reportable on Form 1099-G. In the case of the dividends tax and nominee that received subsidy payments for another person, file
the capital gains tax, if you determine that the recipient did not Form 1099-G to report the actual owner of the payments and
itemize deductions, as explained above, you are not required to report the amount of the payments in box 7.
furnish a Form 1099-G or substitute statement to the recipient.
However, in the case of the tax on unincorporated businesses, Box 8. Trade or Business Income (Checkbox)
you must furnish a Form 1099-G or substitute statement to the If the amount in box 2 is a refund, credit, or offset attributable to
recipient in all cases, as this is a tax that applies exclusively to an income tax that applies exclusively to income from a trade or
income from a trade or business. See Box 8. Trade or Business business and is not a tax of general application, enter an “X” in
Income (Checkbox), later, and Rev. Rul. 86-140, 1986-2 C.B. this box.
195.
Box 9. Market Gain
If you pay interest of $600 or more on the refund, you must file Report market gain associated with the repayment of a CCC
Form 1099-INT, Interest Income, and furnish a statement to the loan whether repaid using cash or CCC certificates.
recipient. For interest payments of less than $600, you may
choose to enter the amount with an appropriate designation Boxes 10a Through 11. State Information
such as “Interest Income” in the blank box on Copy B of the Form These boxes may be used by filers who participate in the
1099-G. Combined Federal/State Filing Program and/or who are required
to file paper copies of this form with a state tax department. See
Box 3. Box 2 Amount Is for Tax Year Pub. 1220 for more information regarding the Combined Federal/
No entry is required in box 3 if the refund, credit, or offset is for State Filing Program. They are provided for your convenience
the current tax year. If it is for any other tax year, enter the year only and need not be completed for the IRS. Use the state
for which the refund, credit, or offset was made. Also, if the information boxes to report payments for up to two states. Keep
refunds, credits, or offsets are for more than 1 tax year, report the the information for each state separated by the dash line. In
amount for each year on a separate Form 1099-G. Use the box 10a, enter the abbreviated name of the state. In box 10b,
2 Instructions for Form 1099-G (Rev. 3-2024)
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