What is Form 1099-G? How to Download and Report It on Taxes?

Form 1099-G is an essential tax document that many Americans receive each year, particularly if they’ve collected unemployment benefits or received a state tax refund. Understanding this form is crucial for accurate tax filing and avoiding surprises during tax season. In this comprehensive guide, we’ll break down what Form 1099-G is, the types of payments it covers, how to obtain a copy, and step-by-step instructions for reporting it on your federal tax return. We’ll draw from official IRS guidelines and state resources to ensure the information is reliable and up-to-date as of 2026.

What is Form 1099-G?

Form 1099-G, titled “Certain Government Payments,” is an IRS information return used by federal, state, or local governments to report specific types of payments made to individuals. These payments are often taxable and must be included on your federal income tax return. The form helps the IRS track income that might otherwise go unreported.

Governments file Form 1099-G if they made payments such as unemployment compensation, state or local income tax refunds, or other government-related disbursements. You should receive this form by January 31 of the year following the payments, either by mail or electronically, depending on the issuing agency.

Types of Payments Reported on Form 1099-G

The form includes several boxes that detail different payment types. Here’s a breakdown of the most common ones:

  • Box 1: Unemployment Compensation – This shows the total unemployment benefits paid to you during the year. These are fully taxable as ordinary income.
  • Box 2: State or Local Income Tax Refunds, Credits, or Offsets – Reports refunds from overpaid state or local taxes. This amount may be taxable if you itemized deductions in the prior year.
  • Box 3: Box 2 Amount Is for Tax Year – Indicates the year the refund in Box 2 applies to.
  • Box 4: Federal Income Tax Withheld – Any federal taxes withheld from the payments, such as from unemployment benefits.
  • Box 5: RTAA Payments – Reemployment Trade Adjustment Assistance payments, which are taxable.
  • Box 6: Taxable Grants – Government grants that are considered taxable income.
  • Box 7: Agriculture Payments – Payments from the Department of Agriculture.
  • Box 9: Market Gain – Related to Commodity Credit Corporation loans.

Not all boxes will be filled out on every form; it depends on the payments you received. For example, if you only got a state tax refund, Box 2 might be the primary entry.

Who Receives Form 1099-G?

You’ll receive Form 1099-G if you:

  • Collected unemployment benefits from a state or federal program.
  • Received a refund of $10 or more on state or local income taxes (thresholds may vary by state).
  • Were paid taxable grants, agricultural subsidies, or other qualifying government payments.

Note that unemployment benefits are reported separately from state tax refunds, even though both use the same form. If you received benefits from multiple sources, you might get multiple 1099-G forms.

Recent updates from the IRS include guidance on state paid family and medical leave programs under Rev. Rul. 2025-4, which may affect reporting for certain benefits. Additionally, payments for lead service line replacements are not reportable.

How to Download or Obtain Form 1099-G

If you haven’t received your Form 1099-G by early February, don’t panic—many states provide online access. The process varies by the type of payment and your state, but here’s a general guide:

For Unemployment Compensation

  • Log into your state’s unemployment insurance portal. For example:
    • In New York, access it via the Department of Labor’s website under “Unemployment Services” and “View/Print 1099-G.”
    • In California, use UI Online through myEDD to download it.
    • In North Carolina, log into MyNCUIBenefits for forms from 2019 onward.
  • If you can’t access online, contact your state’s unemployment office. Some states, like New York, no longer mail these forms automatically.

For State Tax Refunds

  • Visit your state’s Department of Revenue or Taxation website. For instance:
    • New York: Use the Tax Department’s online services to view and print Form 1099-G.
    • Connecticut: Log into myconneCT to download it.
  • The IRS does not provide copies of state-issued 1099-G forms; you must contact the issuing government agency.

General Tips

  • Check your email for electronic notifications if you opted for paperless delivery.
  • If lost, request a duplicate from the payer (e.g., state agency). There’s often no fee for online access.
  • For federal payments like RTAA, contact the relevant federal agency.

You can also order blank IRS forms online for record-keeping, but the actual data comes from the government payer.

How to Report Form 1099-G on Your Tax Return?

All amounts on Form 1099-G are potentially taxable, but the reporting depends on the box. Use Form 1040 or 1040-SR, and attach Schedule 1 for additional income. You don’t need to attach the 1099-G itself to your return.

Reporting Unemployment Compensation (Box 1)

  • Enter the amount from Box 1 on Schedule 1 (Form 1040), line 7.
  • If federal taxes were withheld (Box 4), include that on Form 1040, line 25b.
  • Unemployment is taxed at your ordinary income rate; no special deductions apply in 2026.

Reporting State or Local Tax Refunds (Box 2)

  • This amount is taxable only if you itemized deductions on your prior year’s federal return and the deduction reduced your tax liability.
  • Use the “State and Local Income Tax Refund Worksheet” in IRS Publication 525 to calculate the taxable portion.
  • Report the taxable amount on Schedule 1 (Form 1040), line 1.
  • If you took the standard deduction last year, the refund is not taxable.

Reporting Other Payments

  • Taxable grants (Box 6) or agriculture payments (Box 7) go on Schedule 1, line 8z (other income).
  • RTAA payments (Box 5) are reported similarly as taxable income.
  • Combine amounts from multiple 1099-G forms if applicable.

If using tax software like TurboTax or TaxAct, enter the form details directly, and the program will handle calculations. Always double-check for accuracy to avoid IRS notices.

Common Questions and Tips

  • Is Form 1099-G taxable? Yes, most payments are, but state tax refunds depend on prior deductions.
  • What if I didn’t receive it? Download from your state’s portal or request a copy; the IRS has the info reported to them.
  • Amendments: If the form is incorrect, contact the issuer for a corrected version.
  • State taxes: Form 1099-G info may not affect your state return; check state guidelines (e.g., California doesn’t require reporting unemployment on state returns).
  • Penalties: Failing to report can lead to penalties; file accurately.

By understanding Form 1099-G, you can file your taxes confidently and potentially maximize your refund. Consult a tax professional for personalized advice, especially with complex situations. For the latest IRS updates, visit IRS.gov.