Instructions for IRS Form 1099-G Certain Government Payments 2019

January 1, 2019 "Instructions For Irs Form 1099-g - Certain Government Payments" contain the latest filing requirements for the IRS-issued Form 1099-G. Download your copy of the instructions by clicking the link below.

IRS Form 1099-G is tax form released and collected by the Internal Revenue Service of the United States.

ADVERTISEMENT
2019
Department of the Treasury
Internal Revenue Service
Instructions for Form 1099-G
Certain Government Payments
Section references are to the Internal Revenue Code
1099-MISC, Miscellaneous Income. See the Instructions
unless otherwise noted.
for Form 1099-MISC for more information.
Future Developments
Statements to Recipients
For the latest information about developments related to
If you are required to file Form 1099-G, you must furnish
Form 1099-G and its instructions, such as legislation
the same information to the recipient. Furnish a copy of
enacted after they were published, go to
IRS.gov/
Form 1099-G or an acceptable substitute statement to
Form1099G.
each recipient, except as explained later under
Box 2.
State or Local Income Tax Refunds, Credits, or
Offsets.
What’s New
Also, see part M in the 2019 General Instructions for
Certain Information Returns.
2nd TIN notice checkbox. A 2nd TIN notice checkbox
has been added to copies A and C of the form. See
2nd
Truncating recipient’s TIN on payee statements.
TIN
not., later.
Pursuant to Regulations section 301.6109-4, all filers of
this form may truncate a recipient’s TIN (social security
Reminders
number (SSN), individual taxpayer identification number
In addition to these specific instructions, you also should
(ITIN), adoption taxpayer identification number (ATIN), or
use the 2019 General Instructions for Certain Information
employer identification number (EIN)) on payee
Returns. Those general instructions include information
statements. Truncation is not allowed on any documents
about the following topics.
the filer files with the IRS. A payer's TIN may not be
Who must file.
truncated on any form. See part J in the 2019 General
When and where to file.
Instructions for Certain Information Returns.
Electronic reporting.
Account Number
Corrected and void returns.
Statements to recipients.
The account number is required if you have multiple
Taxpayer identification numbers (TINs).
accounts for a recipient for whom you are filing more than
Backup withholding.
one Form 1099-G. Additionally, the IRS encourages you
Penalties.
to designate an account number for all Forms 1099-G that
Other general topics.
you file. See part L in the 2019 General Instructions for
Certain Information Returns.
You can get the general instructions from
General
Instructions for Certain Information Returns
at
IRS.gov/
2nd TIN not.
1099GeneralInstructions
or go to IRS.gov/Form1099G.
You may enter an “X” in this box if you were notified by the
Online pdf fillable Copies 1, B, 2, and C. To ease
IRS twice within 3 calendar years that the taxpayer
statement furnishing requirements, Copies 1, B, 2, and C
provided an incorrect TIN. If you mark this box, the IRS
have been made fillable online in a pdf format available at
will not send you any further notices about this account.
IRS.gov/Form1099G. You can complete these copies
However, if you received both IRS notices in the same
online for furnishing statements to recipients and for
year, or if you received them in different years but they
retaining in your own files.
both related to information returns filed for the same year,
do not check the box at this time. For purposes of the
Specific Instructions
two-notices-in-3-years rule, you are considered to have
File Form 1099-G, Certain Government Payments, if, as a
received one notice and you are not required to send a
unit of a federal, state, or local government, you made
second “B” notice to the taxpayer on receipt of the second
payments of unemployment compensation; state or local
notice. See part N in the 2019 General Instructions for
income tax refunds, credits, or offsets; reemployment
Certain Information Returns for more information.
trade adjustment assistance (RTAA) payments; taxable
For information on the TIN Matching System
grants; or agricultural payments. You also must file this
offered by the IRS, see Items You Should Note in
TIP
form if you received payments on a Commodity Credit
the 2019 General Instructions for Certain
Corporation (CCC) loan. The officer or employee of the
Information Returns.
government unit having control of the payments, received
or made, (or the designated officer or employee) must file
Box 1. Unemployment Compensation
Form 1099-G.
Enter payments of $10 or more in unemployment
Certain amounts that are not reportable on Form
compensation, including Railroad Retirement Board
1099-G, such as compensation for services, prizes, and
payments for unemployment. If you make payments from
certain incentives, may be reportable on Form
Oct 26, 2018
Cat. No. 27979M
2019
Department of the Treasury
Internal Revenue Service
Instructions for Form 1099-G
Certain Government Payments
Section references are to the Internal Revenue Code
1099-MISC, Miscellaneous Income. See the Instructions
unless otherwise noted.
for Form 1099-MISC for more information.
Future Developments
Statements to Recipients
For the latest information about developments related to
If you are required to file Form 1099-G, you must furnish
Form 1099-G and its instructions, such as legislation
the same information to the recipient. Furnish a copy of
enacted after they were published, go to
IRS.gov/
Form 1099-G or an acceptable substitute statement to
Form1099G.
each recipient, except as explained later under
Box 2.
State or Local Income Tax Refunds, Credits, or
Offsets.
What’s New
Also, see part M in the 2019 General Instructions for
Certain Information Returns.
2nd TIN notice checkbox. A 2nd TIN notice checkbox
has been added to copies A and C of the form. See
2nd
Truncating recipient’s TIN on payee statements.
TIN
not., later.
Pursuant to Regulations section 301.6109-4, all filers of
this form may truncate a recipient’s TIN (social security
Reminders
number (SSN), individual taxpayer identification number
In addition to these specific instructions, you also should
(ITIN), adoption taxpayer identification number (ATIN), or
use the 2019 General Instructions for Certain Information
employer identification number (EIN)) on payee
Returns. Those general instructions include information
statements. Truncation is not allowed on any documents
about the following topics.
the filer files with the IRS. A payer's TIN may not be
Who must file.
truncated on any form. See part J in the 2019 General
When and where to file.
Instructions for Certain Information Returns.
Electronic reporting.
Account Number
Corrected and void returns.
Statements to recipients.
The account number is required if you have multiple
Taxpayer identification numbers (TINs).
accounts for a recipient for whom you are filing more than
Backup withholding.
one Form 1099-G. Additionally, the IRS encourages you
Penalties.
to designate an account number for all Forms 1099-G that
Other general topics.
you file. See part L in the 2019 General Instructions for
Certain Information Returns.
You can get the general instructions from
General
Instructions for Certain Information Returns
at
IRS.gov/
2nd TIN not.
1099GeneralInstructions
or go to IRS.gov/Form1099G.
You may enter an “X” in this box if you were notified by the
Online pdf fillable Copies 1, B, 2, and C. To ease
IRS twice within 3 calendar years that the taxpayer
statement furnishing requirements, Copies 1, B, 2, and C
provided an incorrect TIN. If you mark this box, the IRS
have been made fillable online in a pdf format available at
will not send you any further notices about this account.
IRS.gov/Form1099G. You can complete these copies
However, if you received both IRS notices in the same
online for furnishing statements to recipients and for
year, or if you received them in different years but they
retaining in your own files.
both related to information returns filed for the same year,
do not check the box at this time. For purposes of the
Specific Instructions
two-notices-in-3-years rule, you are considered to have
File Form 1099-G, Certain Government Payments, if, as a
received one notice and you are not required to send a
unit of a federal, state, or local government, you made
second “B” notice to the taxpayer on receipt of the second
payments of unemployment compensation; state or local
notice. See part N in the 2019 General Instructions for
income tax refunds, credits, or offsets; reemployment
Certain Information Returns for more information.
trade adjustment assistance (RTAA) payments; taxable
For information on the TIN Matching System
grants; or agricultural payments. You also must file this
offered by the IRS, see Items You Should Note in
TIP
form if you received payments on a Commodity Credit
the 2019 General Instructions for Certain
Corporation (CCC) loan. The officer or employee of the
Information Returns.
government unit having control of the payments, received
or made, (or the designated officer or employee) must file
Box 1. Unemployment Compensation
Form 1099-G.
Enter payments of $10 or more in unemployment
Certain amounts that are not reportable on Form
compensation, including Railroad Retirement Board
1099-G, such as compensation for services, prizes, and
payments for unemployment. If you make payments from
certain incentives, may be reportable on Form
Oct 26, 2018
Cat. No. 27979M
a contributory program that has been deemed to be in the
Box 3. Box 2 Amount Is For Tax Year
nature of unemployment compensation, such as
No entry is required in box 3 if the refund, credit, or offset
California's Family Temporary Disability Insurance
is for the 2018 tax year. If it is for any other tax year, enter
payments or governmental paid family leave program
the year for which the refund, credit, or offset was made.
payments, file a separate Form 1099-G for payments from
Also, if the refunds, credits, or offsets are for more than 1
each contributory program. Enter the total amount before
tax year, report the amount for each year on a separate
any income tax was withheld. If you withhold federal
Form 1099-G. Use the format “YYYY” to make the entry in
income tax at the request of the recipient, enter it in box 4;
this box. For example, enter “2018,” not “18.”
see instructions below.
Box 4. Federal Income Tax Withheld
Box 2. State or Local Income Tax Refunds,
Backup withholding. Enter backup withholding on
Credits, or Offsets
payments required to be reported in box 6 or 7. You must
Enter refunds, credits, or offsets of state or local income
backup withhold on such payments at a rate of 24% if a
tax of $10 or more you made to recipients. These include
recipient does not furnish its TIN to you or if you are
refunds or carryforward credits of overpayments of tax
notified by the IRS that the TIN is incorrect (Notice
due to refundable state tax credits and incentive
CP2100 or CP2100A). For more information on backup
payments that are paid under an existing state tax law and
withholding, see part N in the 2019 General Instructions
administered by the state taxing agency. Filmmaker
for Certain Information Returns.
incentive credits, home improvement credits paid in
Voluntary withholding. Enter any voluntary federal
low-income areas, and solar panel installation credits are
withholding on unemployment compensation, CCC loans,
some types of state programs which are generally
and certain crop disaster payments. If you withhold state
reportable in box 2, to the extent a refund is paid by the
income tax, see
Boxes 10a Through 11. State
Information,
state taxing agency or amount allowed as carryforward
later. However, you are not required to report state
credit to the next taxable year.
withholding to the IRS.
Do not enter in box 2 payments that are not state
income tax refunds, credits, or offsets. This may include
Box 5. RTAA Payments
payments made under state grant, incentive, subsidy, or
Enter RTAA payments of $600 or more that you paid to
other individual assistance programs. Taxable grants are
eligible individuals under the Reemployment Trade
reported in box 6; see the instructions below. If recipients
Adjustment Assistance program.
deducted the tax paid to a state or local government on
their federal income tax returns, any refunds, credits, or
Box 6. Taxable Grants
offsets may be taxable to them. You are not required to
Enter any amount of a taxable grant administered by a
furnish a copy of Form 1099-G or a substitute statement to
federal, state, or local program to provide subsidized
the recipient if you can determine that the recipient did not
energy financing or grants for projects designed to
claim itemized deductions on the recipient's federal
conserve or produce energy, but only with respect to
income tax return for the tax year giving rise to the refund,
energy property or a dwelling unit located in the United
credit, or offset. However, you must file Form 1099-G with
States. Also, enter any amount of a taxable grant
the IRS in all cases.
administered by an Indian tribal government.
A tax on dividends, a tax on net gains from the sale or
Report amounts of other taxable grants of $600 or
exchange of a capital asset, and a tax on the net taxable
more. State and local grants are ordinarily taxable for
income of an unincorporated business are taxes on gain
federal income purposes. A federal grant is ordinarily
or profit rather than on gross receipts. Therefore, they are
taxable unless stated otherwise in the legislation
income taxes, and any refund, credit, or offset of $10 or
authorizing the grant. Do not report scholarship or
more of these taxes is reportable on Form 1099-G. In the
fellowship grants. See Scholarships in the Instructions for
case of the dividends tax and the capital gains tax, if you
Form 1099-MISC.
determine that the recipient did not itemize deductions, as
explained above, you are not required to furnish a Form
Box 7. Agriculture Payments
1099-G or substitute statement to the recipient. However,
Enter USDA agricultural subsidy payments made during
in the case of the tax on unincorporated businesses, you
the year. If you are a nominee that received subsidy
must furnish a Form 1099-G or substitute statement to the
payments for another person, file Form 1099-G to report
recipient in all cases, as this is a tax that applies
the actual owner of the payments and report the amount
exclusively to income from a trade or business. See
Box
of the payments in box 7.
8. Trade or Business Income
(Checkbox), later, and Rev.
Rul. 86-140, 1986-2 C.B. 195.
Box 8. Trade or Business Income (Checkbox)
If you pay interest of $600 or more on the refund, you
If the amount in box 2 is a refund, credit, or offset
must file Form 1099-INT, Interest Income, and furnish a
attributable to an income tax that applies exclusively to
statement to the recipient. For interest payments of less
income from a trade or business and is not a tax of
than $600, you may choose to enter the amount with an
general application, enter an “X” in this box.
appropriate designation such as “Interest Income” in the
blank box on Copy B of the Form 1099-G.
-2-
Instructions for Form 1099-G (2019)
Box 9. Market Gain
boxes to report payments for up to two states. Keep the
information for each state separated by the dash line. In
Report market gain associated with the repayment of a
box 10a, enter the abbreviated name of the state. In
CCC loan whether repaid using cash or CCC certificates.
box 10b, enter the filer's state identification number. The
state number is the filer's identification number assigned
Boxes 10a Through 11. State Information
by the individual state. In box 11, enter the amount of any
These boxes may be used by filers who participate in the
state income tax withheld.
Combined Federal/State Filing Program and/or who are
required to file paper copies of this form with a state tax
If a state tax department requires that you send them a
department. See Pub. 1220 for more information
paper copy of this form, use Copy 1 to provide information
regarding the Combined Federal/State Filing Program.
to the state tax department. Give Copy 2 to the recipient
They are provided for your convenience only and need
for use in filing the recipient's state income tax return.
not be completed for the IRS. Use the state information
-3-
Instructions for Form 1099-G (2019)

Download Instructions for IRS Form 1099-G Certain Government Payments 2019

1114 times
Rate
4.7(4.7 / 5) 78 votes
ADVERTISEMENT
Page of 3