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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
federal income tax at the request of the recipient, enter it in Voluntary withholding. Enter any voluntary federal withholding
box 4; see the instructions below. on unemployment compensation, CCC loans, and certain crop
disaster payments. If you withhold state income tax, see Boxes
Box 2. State or Local Income Tax Refunds, 10a Through 11. State Information, later. However, you are not
Credits, or Offsets required to report state withholding to the IRS.
Enter refunds, credits, or offsets of state or local income tax of Voluntary withholding on RTAA payments is not
$10 or more you made to recipients. These include refunds or ! permitted.
carryforward credits of overpayments of tax due to refundable CAUTION
state tax credits and incentive payments that are paid under an
existing state tax law and administered by the state taxing
agency. Filmmaker incentive credits, home improvement credits Box 5. RTAA Payments
paid in low-income areas, and solar panel installation credits are Enter RTAA payments of $600 or more that you paid to eligible
some types of state programs which are generally reportable in individuals under the Reemployment Trade Adjustment
box 2, to the extent a refund is paid by the state taxing agency or Assistance program.
amount allowed as carryforward credit to the next tax year.
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, the United States. Also, enter any amount of a taxable grant
any refunds, credits, or offsets may be taxable to them. You are administered by an Indian tribal government.
not required to furnish a copy of Form 1099-G or a substitute Report amounts of other taxable grants of $600 or more.
statement to the recipient if you can determine that the recipient State and local grants are ordinarily taxable for federal income
did not claim itemized deductions on the recipient's federal purposes. A federal grant is ordinarily taxable unless stated
income tax return for the tax year giving rise to the refund, credit, otherwise in the legislation authorizing the grant. Do not report
or offset. However, you must file Form 1099-G with the IRS in all scholarship or fellowship grants. See Scholarships in the
cases. 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 Enter USDA agricultural subsidy payments made during the
than on gross receipts. Therefore, they are income taxes, and year, including market facilitation program payments. If you are a
any refund, credit, or offset of $10 or more of these taxes is nominee that received subsidy payments for another person, file
reportable on Form 1099-G. In the case of the dividends tax and Form 1099-G to report the actual owner of the payments and
the capital gains tax, if you determine that the recipient did not report the amount of the payments in box 7.
itemize deductions, as explained above, you are not required to
furnish a Form 1099-G or substitute statement to the recipient. Box 8. Trade or Business Income (Checkbox)
However, in the case of the tax on unincorporated businesses,
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 Form 1099-INT, Interest Income, and furnish a statement to Report market gain associated with the repayment of a CCC
the recipient. For interest payments of less than $600, you may loan whether repaid using cash or CCC certificates.
choose to enter the amount with an appropriate designation
such as “Interest Income” in the blank box on Copy B of the Boxes 10a Through 11. State Information
Form 1099-G. These boxes may be used by filers who participate in the
Combined Federal/State Filing Program and/or who are required
Box 3. Box 2 Amount Is for Tax Year to file paper copies of this form with a state tax department. See
No entry is required in box 3 if the refund, credit, or offset is for Pub. 1220 for more information regarding the Combined
the current tax year. If it is for any other tax year, enter the year Federal/State Filing Program. They are provided for your
for which the refund, credit, or offset was made. Also, if the convenience only and need not be completed for the IRS. Use
refunds, credits, or offsets are for more than 1 tax year, report the state information boxes to report payments for up to two
the amount for each year on a separate Form 1099-G. Use the states. Keep the information for each state separated by the
format “YYYY” to make the entry in this box. For example, enter dash line. In box 10a, enter the abbreviated name of the state. In
“2020,” not “20.” box 10b, enter the filer's state identification number. The state
number is the filer's identification number assigned by the
Box 4. Federal Income Tax Withheld individual state. In box 11, enter the amount of any state income
tax withheld.
Backup withholding. Enter backup withholding on payments
required to be reported in box 5, 6, or 7. You must backup If a state tax department requires that you send them a paper
withhold on such payments at a rate of 24% if a recipient does copy of this form, use Copy 1 to provide information to the state
not furnish its TIN to you or if you are notified by the IRS that the tax department. Give Copy 2 to the recipient for use in filing the
TIN is incorrect (Notice CP2100 or CP2100A). For more recipient's state income tax return.
information on backup withholding, see part N in the current
General Instructions for Certain Information Returns.
-2- Instructions for Form 1099-G (Rev. 1-2022)
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